Dowload complete project materials on Internally Generate Revenue As A Means Of Improving The Revenue Base Of Local Government A case study of Kaduna north local government
CHAPTER ONE
PASS 2024 UTME WITHOUT STRESS:- 👉 DOWNLOAD and PRACTICE with 2023 UTME CBT APP 📱👈
CLICK to DOWNLOAD NOW.:- 👉 PASS Your POST UTME by Downloading Your School's Post UTME Past Questions and Answers 📱👈
1.0 BACKGROUND TO THE STUDY
The Central Government has empowered the Local Government to impose and collect different rates, fees, fines etc in order to be able to meet their financial obligations (1999 constitution). The Federal Government has also provided statutory allocation for both State and Local Government use.
It has been realized lately that the Federal Government statutory allocation to the Local Government is grossly inadequate and there is need to boost their revenue generating capacity and ability. One of these boosters is the ability of such Local Government to be able to raise additional monies to be to better the lives of the inhabitants by engaging in capital projects and infrastructural utility development.
Increase recognition has been given to the Local Government because the grassroots support for any Government emanates from these roots and Local Government is expected to take on larger development responsibilities. The revenue allocation has continued to vary in proportion over time.
At present, Local Government receives twenty percent (20 %) of the federation account. In addition proceeds from the Value Added Tax (V.A.T.) are also allocated to them (Local Government). Presently, VAT allocation is thirty percent (30 %) based on equality of States, (50 percent population) (35 percent and deprivation 2 percent).
The 1999 Local Government reforms states that, the internal revenue sources of the Local Government to include;
- Rates, which include property rate, education rate, and street lightening.
- Taxes such as community flat rates, and poll tax
- Fines and Fees which include Court fees and fees, market fees, regulated premises fees, motor park fees, forest fees, public advertisement fees, registration of births and deaths and licensing fees, and
- Miscellaneous source such as rents on Council estates, royalties, interests on investment and proceeds from commercial activities.
Despite this clear demarcation, States and Local Governments still clash over sources of internal revenue.
There has been a significant increase in the number of Local Government over the years. There were 96 divisions in 1967. By 1976, they had increased to 300, the number was increased to 774 after 5 years.
In Nigeria, the decline in the revenue of Government since 1980’s is partly as a result of mismanagement and mainly as a result of drastic fall in oil revenue. This has given rise to decay in social infrastructure.
It is well known that most Local Government are not finding it easy in paying salaries of their workers conveniently and yet meet up with other responsibilities, this situation portrays the fact that the tiers of Government has been experiencing serious decline in their revenue sources.
The crucial issue therefore is that there is an urgent need for Local Government to increase its revenue through internally generated sources in order to attain financial autonomy.
Political Parties And Public Orientation In Nigeria
Local Government As The Agent Of Community Development
1.1 STATEMENT OF THE PROBLEM
Local Government has been authorized constitutionally to source for funds within its jurisdiction, apart from statutory allocation that is been released from the Federation account to this third tier of Government. However, there are some problems facing Local Government on its internally generated revenue. Some of the problems are as follows;
Inexperience of Revenue collectors; Most of the revenue collectors in the local Government does not have enough experience that will enable them to facilitate and enhance the Local Government internally generated revenue.
Bribery and corruption; this is a common phenomenon among the Local government revenue collectors. Most of these revenue collectors do not mind collecting some token amount at the expense of the revenue they are expected to collect which will not definitely reflect in the revenue receipt.
Lack of cooperation from tax payers; This is another major problem facing Kaduna North Local Government internally generated revenue because most of these charges are not regularly remitted as at when due and some often evade the revenue.
Lack of awareness; the need and importance of paying up revenue has to be emphasized in Kaduna North Local Government.
Insecurity; Safeguarding of goods and properties of the occupants of Kaduna North Local Government has to be taken care of properly to encourage payment of tax regularly in Kaduna North Local Government.
1.2 OBJECTIVE OF THE STUDY
The general objective of this topic is to internally generate revenue as a means of improving the revenue base of Kaduna north local government.
The choice of this topic for the study is been done with the following specific objectives among others in mind.
1. To examining the concept of internally generated revenue as a means of improving the revenue base of Kaduna North Local Government.
2. To evaluate the various techniques that can be adopted to improve the revenue base of Kaduna North Local Government.
3. To examining the challenges and ways of overcoming such challenges in Kaduna North Local Government associated with internally generated revenue and ways to reduce such.
4. To orientate most revenue collectors on the need for external source of finance for expansion or get started or wealthier finances.
RESEARCH QUESTIONS.
The following research questions would address the objective of the study.
- How can the internally generated revenue helps in improving the revenue base of Kaduna North Local Government area?
- What are the techniques that can be adopted to improve revenue base of Kaduna North Government area?
- What are the challenges and ways of overcoming such challenges in Kaduna North Local Government area associated with internally generated revenue and ways to reduce such?
- How can funds be managed in improving the revenue base of Kaduna North Local Government area?
1.4 SIGNIFICANCE OF THE STUDY
This research project will be relevant to the Local Government and other levels of Government i.e. the Federal and State Governments. Also, other Government establishments, private organizations, academic researchers, students of higher institutions who may see it as an area of interest for further research. It can also serve as a pre-requisite for the award of HND in Business Administration and Management in Kaduna Polytechnic.
It can help in improving the financial autonomy of Local Governments.
It will serve as a stronger base of political and legislative support for Local Government.
Improving the efficient and effectiveness of Local Government by utilizing its internally generated revenue.
Improving effective auditing and proper accountability to check corruption and misappropriation of fund.
1.5 SCOPE OF THE STUDY
This research project centered on internally generated revenue as a means towards improving the revenue base of Local Government in Nigeria. The area to be covered during writing this project is Evaluation of internally generated revenue as a means of improving the revenue base of Kaduna North and the target population of the study is staff of the said Local government covering a period between (2013 to 2015).
SEE >> HOW TO DOWNLOAD THE COMPLETE PROJECT (CHAPTER 1-5) NOW
>GUARANTTEE|:| Score 280 Above in 2024 UTME👉 DOWNLOAD FREE JAMB CBT APP HERE:.: GURRANTTEE Score 280 Above in 2022 UTME👉 DOWNLOAD FREE JAMB CBT APP HERE 📱👈WISH TO STUDY & LIVE in UK?:- STUDY, WORK AND LIVE IN the UK Application Form NOW OUT. Call 08030447894
