TABLE OF CONTENT
COVER PAGE
APPROVAL PAGE
DEDICATION
ACKNOWLEDGMENT
TABLE OF CONTENT
ABSTRACT
CHAPTER ONE
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE PROBLEM
1.3 PURPOSE/OBJECTIVE OF THE STUDY
1.4 RESEARCH QUESTIONS
1.5 SIGNIFICANCE OF THE STUDY
1.6 SCOPE AND DELIMITATION
1.7 LIMITATION OF THE STUDY
1.8 DEFINITION OF TERMS
CHAPTER TWO
LITERATURE REVIEW
2.0 DEVELOPMENT OF LOCAL GOVERNMENT
IN NIGERIA
2.1 SOURCES OF REVIEW GENERATION IN LOCAL GOVERNMENT
2.2 THE NEED FOR REVENUE GENERATION IN THE DEVELOPMENT OF LOCAL GOVERNMENT AREAS
2.3 THE PROBLEMS OF REVENUE GENERATION
2.4 THE IMPLICATION OF REVENUE GENERATION ON THE DEVELOPMENT OF LOCAL GOVERNMENT AREAS
2.5 TAX AS A MAJOR SOURCE OF REVENUE
2.6 THE PURPOSE OF TAX
2.7 PROBLEMS ASSOCIATED WITH TAX COLLECTION IN UMUAHIA NORTH LOCAL GOVERNMENT AREA
CHAPTER THREE
3.0 RESEARCH METHODOLOGY
3.1 RESEARCH DESIGN
3.2 AREA OF STUDY
3.3 POPULATION OF THE STUDY
3.4 SAMPLE SIZE AND SAMPLING TECHNIQUES
3.5 INSTRUMENT FOR DATA COLLECTION
3.6 SOURCES OF DATA COLLECTION
3.7 VALIDATION OF INSTRUMENT
3.8 METHOD OF DATA ANALYSIS
CHAPTER FOUR
4.0 DATA PRESENTATION AND ANALYSIS
CHAPTER FIVE:
5.1 SUMMARY OF FINDINGS
5.2 RECOMMENDATION
5.3 CONCLUSION
BIBLIOGRAPHY
APPENDIX
ABSTRACT
Revenue generation is the nucleus and the path to modern development. Thus, the study was to assess the impact of poor revenue generation on the development of Local Government Areas. This is because local government as the third tier of government and the closest to the people especially in the rural areas needed revenue to provide basic social amenities to the people. But it is unfortunate to note that the local government management have not lived up to expectation especially to provide basic social amenities to the rural people. Thus, the objective of the research was to analyze the extent to which poor revenue generation had affected the development of those areas. The researcher used primary and secondary methods of data collection to generate the needed data. The data obtained through questionnaire was presented in tables and expressed in simple percentages. The following were some of the findings which included poor development of the areas, lack of basic social amenities to the rural people and lack of revenue to maintain the existing infrastructures. The researcher therefore recommended that the local government should provide basic amenities of high quality. By doing so, the people’s interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area.
CHAPTER ONE
1.1 BACKGROUND OF THE STUDY
Development is a sine qua non for modern civilization. In a crusade and struggle to carryout development at all nooks and crannies of the society, the local government as the tier of government that is nearest to the people is saddled with the responsibility of direct development of the people to a certain level.
Development is highly associated with fund, much revenue is needed to plan, execute and maintain infrastructures and facilities at the local government level. The needed revenue generated for such developmental projects......================================================================
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