TABLE OF
CONTENTS
CHAPTER ONE
INTRODUCTION
1.1
Background to
the Study
1.2
Statement of
the Research Problems
1.3
Objectives of Study
1.4
Significance of
the Study
1.5
Scope and Limitation
of Study
1.6
Research
Questions
1.7
Definition of Terms
CHAPTER TWO
LITERATURE
REVIEW
2.0 Literature Review
2.1 Historical Background of Asa Local Government
2.2 The Structure of Asa Local Government
2.3 Organization and Plan of the Study
2.4 Definition, Importance and Uses of Revenue
2.5 Functions of Local Government
2.6 Sources of Generating Revenue
2.7 Revenue collectors and Their Responsibilities
2.8 Problems of Internal Revenue Generation
2.9 Prospects of Internal Revenue Generation
CHAPTER THREE
RESEARCH
METHODOLOGY
3.1 Research Design
3.2 Sources of Data Collection
3.3 Method of Data Analysis
CHAPTER FOUR
4.0 Presentation, Analysis and Interpretation of data
4.1 Presentation of Data
4.2 Analysis of Data
4.3 Testing and Interpretation of Hypothesis
4.4 Discussion of Findings
CHAPTER FIVE
5.1 Summary
5.2 Conclusion
5.3 Recommendation
Bibliography
Questionnaire
CHAPTER ONE
INTRODUCTION
1.1
BACKGROUND TO THE STUDY
Several definitions have been given to local
government by various scholars. In most cases, these scholars defined local
government as a political entity.
Leo and Anthony (1989) defined local government as
subordinate unit of administration and vest in them the authority to perform
local function.
Awolowo (1989) also defined local government as a
system of government where in local council accepts responsibility for and
implements their own decision subject to such control as may be exercised by
the people through their own regional government.
The guidelines for local government reform (2000)
defined local government as government of local level exercised through
representative council, established by law to exercise specific power within
defied areas.
In the year 2001, they also defined local
government as a political sub-division of a nation or state which is
constituted by law and has substantial control of local affairs including the
power to impose tax or to exert labour for prescribed purpose.
From the above definition, one can deduce that
local government is the unit of government administration at local level below
state. It is a device from local expression to purely opinion with the aim of
the country. Also, in the hierarchy of government, federal and state is
expected to perform several functions such as the provision of social services
like education, health, water supply, construction of road, general
administration, e.t.c. local government has to generate revenue in order to
finance or carried out the function above, among the ways of generating revenue
are as follows:
i.
All form to
tax (e.g. Direct, Indirect, Personal Income tax e.t.c)
ii.
Grant and aids
iii.
Gains from
government investment
iv.
Oil revenue
v.
Royalties from
companies
vi.
Development
levy. e.t.c
Therefore, generation of revenue is very important
for local government to finance their numerous functions. It should be noted
that this study set out to examine not only the revenue sources a available to
local government; it also intends to examine the problem encountered,
management of revenue generated and possible solution to the problems.
Hopefully, the study will serve as sources of
correcting those problems.
1.2
STATEMENT OF RESEARCH PROBLEMS
The local government is faced with myriads of problems
ranging from corruption and embezzlement, poor financing, management of funds
to poor leadership. This has deterred the development of local government in
Nigeria.
The major issues are: What has contributed to the
non performance, is it because of total dependence on federal and state
statutory allocation? Is it as a result of ineffective utilization of available
scarce resources or mismanagerial by public office holders? Is it as a result
of poor internally generated revenue drive? Among others, certain percentage of
the statutory allocation has always been deducted by the state government,
thereby causing the local government to underperform which include:
i.
Dilapidated
infrastructural facilities
ii.
Unavailability
of social services to rural populace
iii.
Under
development of local communities
Base on the above stated problems, it has become
necessary to conduct an analysis on the problem and prospect of generation and
management of revenue in Nigeria.
1.3
OBJECTIVES OF STUDY
i.
To investigate
the system by which local government generated their revenue.
ii.
To know the
major source of revenue in local government and how those revenue are been
administered
iii.
To identify
the problems of revenue collection and suggestion on how to reduce the problem
identified
iv.
To review
revenue collection in local government
v.
To analyze the
machinery of internally generated revenue
vi.
To determine
the impact of revenue generated in Nigeria local government
vii.
To review the
various sources of internally generated revenue.
1.4
SIGNIFICANCE OF THE STUDY
It is evident that the provision of social
amenities in our society is solely the task of the government, not only the
executive of the project but also the favouration of policies to ensure an
effective application of the researcher. These desire objectives have not been
accomplished for some obvious research.
Therefore, this research work will initiate a
researcher for better policies formulation approach and prudent application of
the limited available resources for the betterment of the citizens.
Also, it will make local government to be sure
whether proper they are managing their revenue section and financial resources
properly. As the loopholes will be expected, this is with a view to take
corrective measures.
1.5 SCOPE AND
LIMITATION OF STUDY SCOPE OF STUDY
The study would appraise the revenue generation
for the period of five year (2009-2013) in three local governments in kwara
State, East Senatorial district. The research is intended to be carried out
using secondary data.
Secondary data will be obtained from the monthly
allocation from the office of Accountant general of Kwara State.
LIMITATION OF
STUDY
This study has some limitation, most especially in
the area of data collection which is to be covered and has time duration of
five years (i.e. 2009-2013).
Financial constraints as well as time available
for the completion of the study are among other factors that would limit the
scope of the study.
1.6
RESEARCH QUESTIONS
i.
What are the
problems and prospect of generation and management of revenue in Kwara State?
ii.
Are there
adequate modern social amenities in Asa Local government Area?
iii.
Has the
problem of generation and management of revenue in Asa Local government contributed
to the rural-urban migration?
iv.
How can
revenue generation in Asa Local Government be improved?
v.
How will you
assess the revenue generation in Asa Local Government Area?
vi.
Is local
government meeting the needs of people?
vii.
How can you
qualify the services rendered to this locality by Asa Local Government?
viii.
Are the people
encountering any problem in every distribution of social amenities?
ix.
What can you
say about the standard of economic services rendered by local government?
1.7 DEFINITION OF TERMS
REVENUE: Government revenue can be viewed as a generic
form for all monetary receipt accruing to government from both tax and non-tax
sources.
TAXATION: As a process of levying and collection of tax
from person or body of person by a public authority with proper jurisdiction.
TAX: It can be defined as a compulsory contribution
from a person to the government imposed by the public authority irrespective of
the exacts amount of service rendered by public.
LEVY: It is another form of tax and a compulsory
contribution collected from person.
LOOPHOLE: On the law, it is small mistake of omission which
allows you to avoid doing something that the law intends you to do.
PAYER: It is a system of removing tax in which your
employers subtract your tax from your salary or wages and then pay of directly
to the government.
P.A.Y.E: Is the abbreviation of pay as you earn
VOUCHER: Is a piece of paper that can be used instead of
money to pay for something.
TAX EVASION: It is crime of not paying the full amount of that
you should.
GRANT AND AIDS
GRANT: Is an amount that
the government gives to a person or an organization for a particular purpose
such as education or home improvements.
AIDS: Is money equipment or services that are provided
for people in need.
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