TABLE OF CONTENTS
Title page i
Approval page ii
Certification page iii
Table of contents vi
List of tables vii
CHAPTER ONE: INTRODUCTION
1.1 Background of the study 1
1.2 Statement of the problem 4
1.3 Objectives of the study 5
1.4 Research questions 6
1.5 Significance of the study 6
1.6 Scope of the study 7
1.7 Limitations of the study 7
1.8 Operational Definition of Terms 8
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Introduction 10
2.2 Conceptual Framework 10
2.2.1 The Concept of Local Government 10
2.2.2 The Concept of Rural Development 12
2.2.3 The concept of Revenue 13
2.2.4 Strategies of Revenue Generation 14
2.3 Empirical Literature 15
2.4.0 Theoretical Framework 25
2.4.1 Structural Functionalism Theory 26
2.4.2 The Efficiency Theory 27
2.4.3 The Functional Theory 27
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.0 Introduction 29
3.1 Research design 29
3.2 Sources of Data 29
3.2.1 Primary Source of Data 29
3.2.2 Secondary Source of Data 30
3.3 Area of the Study 30
3.4 Population of the Study 30
3.5 Sample Size Determination 32
3.6 Sampling Technique 32
3.7 Method of Data Collection 33
3.8 Instrumentation 33
3.9 Validity of the Research Instrument 33
3.10 Reliability of the Instrument 34
3.11 Method of Data Analysis 34
CHAPTER FOUR: PRESENTATION AND ANALYSIS OF RESULT
4.1 Data Presentation 35
4.2 Data Analysis 35
4.3 Discussion of Findings 36
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary of findings 50
5.2 Conclusion 51
5.3 Recommendations 51
1.1 Background of the Study
Local government is recognized by the 1999 constitution of the Federal Republic of Nigeria as the third tier of government within the tripartite federal structure of governance in Nigeria, with the state and federal government as the super ordinate government. The government in Nigeria which exists at tripartite arrangement (federal, state and local government) plays complimentary roles to each other to meet the needs of the people which include infrastructural facilities (Okpata 2004).
Furthermore, local government is seen as a public sector organization, the third tier government with assigned functions and responsibilities, administrative structure and financial management both for maintaining itself and rendering it’s statutory assigned functions to it’s citizens (Uguru 2011). Local government authorities as a third tier of government in Nigeria are very important in the execution of both central and component government policies and programmes. It is the nearest government that deals with the problems of the masses of the country, especially the grassroots.
One area which has remained neglected over time by the local governments in Nigeria is revenue generation. The usual practice in this country (Nigeria) is that political parties and individual candidates often make promises to the electorate during electioneering campaigns without being explicit on how they intend to finance such programmes.
In line with this practice, candidates seeking political offices often promise vote-catching programmes with scarcely any attention to the question of funding (Fajobi, 2010). The result is that ordinary citizens may witness very little government activities and the impact of the government will be felt in almost all sphere. This may lead to disappointment. It is quite obvious that very little thought, if any, is given to how funds were to be generated to implement the various programmes promised to the electorates.
Local governments across the country are particularly guilty in this respect. Chairmen complain of their inability to meet their wage bills with the current level of the local government finances. Chief executive often tries without success to slash the wages of their workers while others may resort to staff retrenchment in order to save money to implement programmes.
This section of the research is focused on reviewing existing literature connected to the topic under study. This section is divided into conceptual framework, theoretical framework, empirical literature and gap in literature.
2.2 Conceptual Framework
2.2.1 The Concept of Local Government
This refers to the revenue or money collected by the local government from its internal sources (within the Local Government Area). The internal sources of revenue comprise many major and miscellaneous items aggregated to provide the required fund for financing the enormous functions ascribed to local government as third tier of government.
The term local government has been defined variously by different scholars. In the view of a scholar like Wraith, local government refers to locally elected councils whose main purpose is to provide or administer services with as great degree of independence as modern circumstance allow (Wraith, 2004). For Golding, local government is the management of their own affairs by the people of their locality (Golding, 2009).
Some other scholars have attempted to expand on and perhaps give greater expression to the definitions given above. For Sorka, local government connotes the decentralization or dispersion of authoritative decision making where by the authority to make decision is displaced downwards from remote points near the top administration or outward from geographical locations, thus bringing authority closer to the people affected by it (Sorka, 2008).
In the same vein, Oyediran sees local government as the diffusion of political process on area basis, i.e. local self administration and inclusion of noble ideals of impartiality, protection of minority rights and integrity, all of which are considered essential to the evolution of a liberal democratic society (Oyediran, 2009).