The main focus of this term paper is to travel into various
sources of revenue generation, in addition to the conventional ones to empower
the local government councils perform their constitutional function with or without
In order to get my project done effectively I wish to visit the
various local governments in Enugu State to discuss with their treasurers and
the revenue officers of the various local government councils. I will also
visit the real revenue collectors in the held to have interactions with them.
During the period of meeting or the period of interaction with the above
officers, I will interview them very well, serve them questionnaires relating
to the topic I am handling. I will also serve questionnaire to the various
workers of various local government in Enugu State. The interaction with the
above officers and the collection of questionnaires will help me know their
problems and prospects in the internal revenue generation of local government,
their various sources of revenue generation and closing a good sample size.
Finally, I will visit the library and read through what the other
previous writers has written about revenue generation in Enugu State local
government councils. Based on the responses and information I will get from
these places, I will be able to get the project done effectively and make a
good recommendation on this topic to enable Enugu State local government
councils remain a live and valid in the present Nigeria contest.
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE
1.3 OBJECTIVE OF THE
1.4 SIGNIFICANCE OF THE
1.5 SCOPE AND LIMITATIONS OF
2.0 REVIEW OF RELATED
2.1 CREATION OF LOCAL
2.2 SOURCES OF INTERNALLY GENERATED-
REVENUE IN ENUGU STATE LOCAL-
2.3 LOCAL LICENSES, FINES AND
2.4 LOCAL GOVERNMENT MARKETS AND PARKS
2.5 NEW SOURCES OF
3.0 SUMMARY OF FINDINGS, CONCLUSION AND
3.1 SUMMARY OF
1.1 BACKGROUND OF
The history of local government is closely tied up with the
history of British colonialism in the country. It represented a system of
indirect rule, which aimed at establishing a form of local Administration
through traditional authorities.
According to the 1979 National Guideline on local Government
Reforms defined Local Government as:
“Government at the grassroots level exercised through
representative councils, established by law to exercised specific powers within
The united nation office of public administration defines local
“A political sub-division of a nation which is constituted by law
and has substantial control of local affaires including the power to impose
taxes or to ax act labour for prescribed purpose”. Ola F.R. (1987).
The native authorities provided a form of stable local government
which strengthened the base of the colonial government.
It is worthy of note, that no central government can successfully
carry on administration. Wholly from the capital trough the civil servants of
the headquarters. In the light of this, the need for a form of decentralization
such that will enable the government to reach out to the people at the
grassroots level became necessary.
From the point of view, it could be inferred that local
governments are expected to bring political and economic changes to the
majority of Nigerian who are residing at the local government areas. But what
is the position today?
It is expected role of economic and social transformation of local
government that necessitated the decision of federal government of Nigeria to
increase the share of local government in federal account from 10% to 20% in
addition to their internally generated revenue to make them financially viable.
The unwarranted financial interference of state government coupled
with the corrupt activities of elected and appointed chairman of local
government, who have but locked the local government treasury, without carrying
out even a single capital project for the benefit of the community in the past
four years, have brought local government administrations in Nigeria to their
This term paper is aimed at finding out new and improve revenue
items other than the conventional ones, thus empowering the local government
councils with more fund to project implementation. These new revenue items will
replace the statutory allocations to the local governments when our oil wells
dry up. So that the statutory functions of paying salaries and other overhead
costs, in addition to other developments at the grass root will be achieved.
1.2 STATEMENT OF PROBLEM
The problem is how to generate enough internally generated revenue
in Enugu State Local Government councils to provide food, drinking water and
decent accommodation for people. The provision of good roads, health facilities
and educational infrastructures are paramount. The inability of the 17 local
governments in Enugu State to provide employment, security, social welfare
services and infant any meaningful development at the grassroots inspite of hug
monthly allocations made to them, is now a source of great concern to all well
meaning Nigerians and the federal government to as the non performance of local
government as a third tier of government. The continue looting of local
government funds by the chairmen and other statutory officers is a key issue to
This research work will attempt the highlight the alternative to
statutory allocations as revenue to local government as well as financial and
other control regulations to be put in place to enhance effective and efficient
revenue generation and empower the local government with enough resources for
1.3 OBJECTIVE OF STUDY
1. Appraising The extent of adequacy of resources
in Enugu State Local government councils for effective revenue generation.
2. Find the extent to which objective of the Enugu
state local government councils are being achieved.
3. Highlighting how communication gap among Enugu
state local government councils staff affect the productivity.
4. Showing areas where the local government
councils can improve on revenue generation.
1.4 SIGNIFICANCE OF STUDY
The significance of this research work shall be to highlight the
consequences of improved internally generated revenue for the local government
system in Nigeria and Enugu state local government in particular. Authorities
in local government matters have made it clear that effective and efficient
local government administration depends on financial resources available to
such individual local authority.
The study will also pin point to all involved in local
administration for these to be less incidence of rate and fees evasion; funds
collected from these resources should be channeled to the improvement of the
life of the people.
Nobody shall be willing to pay tax. When there is no meaningful
rejects embarked upon by the local government authorities to justify such
payments by the populace. Therefore the incidence of tax evasion could be
linked to back of improved standards of living in the way of provision of
social amenities by the local government councils.
Furthermore, the study will also provide a means through which
mismanagement and outright looting of local government funds would be reduced.
With thus, there would be more funds available for development.
The work will be of immense help to the elected or appointed
chairman, that as the chief accounting officers of their councils, they would
imbibe the spirit of more work for more pay and make accountability their watch
word in their handling of local government funds.
TERMS AND CONDITIONS APPLY
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