TABLE OF
CONTENTS
CHAPTER ONE
INTRODUCTION
1.1 INTRODUCTION
1.2 CONCEPT
OF REVENUE GENERATION
1.3 SCOPE
AND LIMITATION OF THE STUDY
1.4 AIM
OF OBJECTIVE OF THE STUDY
1.5 THE
IMPORTANCE OF THE STUDY
1.6 CONCEPTUAL
MEANING OF THE TERMS USED
1.7 ORGANIZATION
OF STUDY
REFERENCES
CHAPTER TWO
LITERATURE REVIEW
2.1 INTRODUCTION
2.2 THEORETICAL
FRAME WORK
2.3 CURRENT
TRENDS IN THINKING
2.4 PRINCIPAL
AIM OF LOCAL GOVERNMENT
REFERENCES
2.9.2TAXATION
AS SOURCES OF INCOME
CHAPTER THREE
3.0 RESEARCH METHODOLOGY
3.1 INTRODUCTION
3.2 SAMPLE AND POPULATION OF THE
STUDY
3.3 SOURCES OF DATA
3.4 METHEOD OF DATE ANALYSIS
3.5 THE RESEARCIT PROBLE:-
REFERENCES
CHAPTER FOUR
4.0 DATA
PRESENTATION AND ANALYSIS
4.1 INTRODUCTION
4.2 BRIEF
HISTORY OF THE CASE STUDY
4.3 PRESENTATION
OF DATA
4.6
DUTIES AND RESPONSIBILITIES OF REVENUE COLLECTORS
4.7. SOURCES
OF REVENUE TO OKE-ERO LOCAL GOVERNMENT (INTERNAL SOURCES)
COMMUNITY
TAX OR DEVELOPMENT
4.8 EXTERNAL
SOURCES
4.9 PROBLEMS
OF REVENUE GENERATION IN OEK- ERO
CHAPTER FIVE
5.0 SUMMARY,
CONCLUSION AND RECOMMENDATION
5.1 SUMMARY
5.2 CONCLUSION
5.3 RECOMMENDATIONS
REFERENCES
CHAPTER ONE
INTRODUCTION
1.1 INTRODUCTION
Revenue generation simply means raising
funds in the most economic and suitable manner. The history of revenue
generation in Nigeria is traceable to eighteen century before the coming of the
British, when the Fulani Empire was in place, when the emirates were divided
into districts and village and when the hakims districts heads were made tax
collectors.
Hakims is were to collect different
types of taxes such a Jangali live stocks tax land tax Kharey, and the
capitation tax called Gandu in Cowry. Shells currency for the Gmir who was more
or less the government.
Lugard and the subsequent native revenue
ordinance of 1917 could be said to be the evolution of revenue generation of
the modern local government administration system of the north. Though the
amending ordinance passed in 1918 extended the provision of 1917 to the south
Nigeria, it was only to impose tax on all taxable adults and individual
residents in the colony are a composed of Lagos, Epe and Ikorodu, the
jurisdictional area of the administrator of the colony.
However in 1927 another legislation was
enacted which imposed tax on all native adult and non-native alike in Nigeria.
Today neither the orthodox method of
revenue generation nor the native authority system of local government in the
north and south exist.
The Nigeria local government reform of
1976 has made the modern local level in deed. Now it is a government exercised
through representative council of the local citizens, established by law and
strengthened with specific power of substantial control over affairs,
institution staffs and finance for the initiative and direct the provision of
service and also to determine activities of federal and state governments in
their areas as well as to ensure through devolution and through activities
participation of people and tradition that local initiatives and responses to
needs and conditional are maximized.
Based upon these premises in which the
modern local government’s abodes it needs to be viable for it to achieve the
objectives and purposes as assigned to it by the constitution. The viability of
local government in turn depends not only of the nature of power apportion to
it in the political system of the society as well. Local government to perform
it’s function and to control it’s affairs.
Consequently it is imperative that
everybody is involved that the entire people, all able bodied citizens of the
council area involved and mobilized to participate in the local generation of
funds for good government and the council activities effective local
development. And effective local development is local participation, which is
the active involvement of the local populace in the local fiscal policy
formulation and execution.
1.2 CONCEPT
OF REVENUE GENERATION
Revenue
as define by Oxford Advanced learner’s dictionary of current English is income
especially the total annual income of the state, government department which collects
money for public fund. As related to local government, revenue is any income,
proceeds or returns accruing or derived from the higher levels of government of
from any other operation of law or source including.
A. Any
receipt however described, arising from the operation of law.
B. Any
return however described, arising from or in respect of any property held by
the local government.
C. Any
return by way of interest on loans and dividend for share or interest held by
the local government in any company or statutory body.
Revenue generation is the art of
securing for money or funds to accurate to the local government from taxes and
rates, fees from licenses permits, charges from commercial services, loan and
grants statutory allocations from federal or state government and any other
sources not here specifically mentioned but not of which the public expenses
are defrayed.
1.3 SCOPE
AND LIMITATION OF THE STUDY
The study is limited in scope to Oke-Eru
Local Government Area of Kwara State. The study provides an insight into the
various sources of revenue to the local government, the types of revenue machinery,
it’s method of collection, administration efficaciousness and otherwise as well
as problems and prospect.
1.4 AIM
OF OBJECTIVE OF THE STUDY
The purpose of writing this project is
to highlight the problems, challenges or hindrances and prospects associated
with revenue generation generally and in Oke-Ero local government is the extent
of its financial independent even when more public goods and services and
demands, become necessary for the society to love averagely comfortable its
ability to control most of it’s financial resources has a great deal to do
within its capacity to discharge competently its function. Next .to this fact
is that for local government to be able to execute the functions allocated to
it by the constitution as the third her government efficiently, it must have
not only executed capacity and discretionary power but also adequate finances.
Since most of these functions and
service cannot lend themselves easily to individual ownership because of the
huge capital out lay necessary for their execution, it thus requires, team
efforts greatly from the locality, federal government and from state government
who should be frank in the part it plays to pull resources together for local
government so as to provides these indispensable goods and service that require
colossal sum of money for their provision.
As a result of the solution to the
perennial financial crises faced by local government can only be found in
efficient and effective generation of revenue.
The
general principles is to provide an sight the general altitude of the people of
this local government can only be found in the course of revenue collection and
to give meaningful advice and various recommendations on how these problem can
be overcome so as to ensure the effectiveness collection of various revenue in
local government.
The
write up will show the efforts made by the local government to reduce the
problems encountered during revenue generation and prefer some useful
suggestions or recommendation on how to effectively and efficiently generate
more revenue for the local government to enable it implement it programmes for
which it was establish.
1.5 THE
IMPORTANCE OF THE STUDY
The
fact remains that local government is the basic cell of the series of the
decision making levels of a nation. But the fact also remains that Nigeria
local government councils are severally limited by paucity of financial
resources. This situation makes it important for every student of public
administration and local government management that want to engender ways out
of the poverty.
This
work being an engagement in these directions wills surely benefits sets of
policy formulation policy implementers’ public managers and local government
employees. The various issues that are reviewed employees. The various issues
that are reviewed or analyzed and recommendations that are preferred shall
certainly be of good assistance to the people in their official engagements.
The research work may also benefit future research work may also benefit
researchers in their fields serving as source of references for their works.
1.6 CONCEPTUAL
MEANING OF THE TERMS USED
Effective Operation:
Effective operations are operations that optimally served the objective
themselves are optimal in relation to higher objective.
Efficient
operation: these are operation in which the various of out put produce to
resources used, is the highest desirable one under the prevailing
circumstances. That is the those operation in which the optimal processes are
employed to convert resources available into services and goods they are
intended to produce.
Special
grants: special grants are made and tied to important national or state
economic or social programme to be handled by the local government.
Revenue
allocation: revenue allocation is a mechanism or a system where by the local
government has a direct share of its specific item or the total nationally derived
revenue.
Statutory
allocation: these allocations are by both the federal and state government in
principle statutory allocation are intended to cover both recurrent and capital
requirement of local government.
Special
rate: these are rates levied every adult in a local council area for special
purpose such as education and water supply. Some people call it development
rate.
Flat
rate tax: it is a common rate levied upon every male adult in a local council
area payable only once in a year.
1.7 ORGANIZATION
OF STUDY
The
study is organized and divides into five unequal chapter for a better
understanding and for an easy development of point so as to drive the fact
embodied in the topic home clearly.
Chapter
one: this chapter is the background of the study. It is the introduction into
the topic (local government administration and revenue generation). The chapter
of revenue generation, scope and limitation of the study aim and objective of
study, type of research method used and the importance of the study aim and.
Chapter
two: this is the literature review just as the title portrays, it consists of
the reveiew of ideas, views and opinions of some other authors asa related to
the write up so that they can shed more light on the discuss for instance Geoff
and sean honan gave us an insight into what revenue generation, policy on
revenue generation the (principals aim of local government reforms as related
to revenue.
Chapter
three: this chapter is mainly about the historical background of oke-ore area,
the people, their local government and the structure of the local government.
It tries to explain to a single manner, the history, and composition, cultural
heritage of the people, their religious beliefs ceremonies tourism attractions
in the land and the functions of their principles officers alike.
Chapter
four: this is the analysis and interpretation of idea which are apprising the
over whelming financial dependence of local government on federal and state
government finding. The chapter went further to explain the legitimacy of self
dependence through internally generated revenue duties of collectors, sources
of revenue open to oke-ero local government and problem of revenue generation
in oke-ero council area.
Chapter
five: this chapter deals extensively on what it takes to change the trends of
financial dependences of the local government to a better financial position of
self – reliance and financial buoyancy.
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