The paper focuses on Problems and Prospects of Internal Revenue generation in Local Government administration in Taraba State, Nigeria for the period of 2001-2013. The paper used both structured/unstructured questionnaires in collection of data; One hundred (100) questionnaires were administered out of which nine two (92) were retrieved. Simple percentage was used in analyzing the data. The major findings were that; revenue machinery are inadequate and out dated, inadequate staff and lack of professional personnel in revenue section, inadequate salaries and incentives for revenue collectors, inadequate provision of social services, Market and Motor Park and political interference in appointment into task force board. The following recommendation were proffered; (1) upgrading existing revenue machinery and up-dating the laws (2) Capacity building involving training and retraining of staff, (3) timely payment of salaries and provision of incentive to revenue collectors (4) provision of Market and Motor Park and (5) stop political interference in the appointment into the revenue task force board by the government.
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Abstract : Internally generated revenue is one the sources of revenue open to the local governments. These revenues are generated within the confines of the local government mostly through services provided to the local population. This source of revenue required some efforts to carryout such as administrative expenses like consultancy fees and stationeries. In the past, little efforts have been geared towards investigating the efficiency of revenue collection and the cost involved, as efficiency is a major criterion in the revenue collection. Therefore, this paper dwells into the relationship between the internal source of local government revenue, and the costs involved in the generation of the revenue to measure the degree of efficiency in the revenue administration. The study used survey questionnaire administered to the revenue section of local governments in North Central Nigeria to seek their opinion on the research question of whether the administrative cost of revenue impacts on the rate of revenue generated. The study applied chi-square statistical method to analyse the result of the questionnaire. From the result, where the null hypothesis was rejected shows that there is a relationship between the rate of administrative cost and revenue generated. Therefore, the study concludes that it becomes necessary for the local government to become more efficient in their revenue generating capacity due to the dwindling nature of funds from the center.
The study group also highlighted the multiple taxes in the three tiers of government as the most serious problem for the country‟s tax administration system. This study group however, emphasized the issue of companies being subjected to a wide range of taxes, levies, and rates, at the state and local government levels, in addition to federal income tax. It also criticized the use of tax consultants not recognized or authorized by the constitution to collect taxes on behalf of the local and state governments. Odusola (2006) believed that the imposition of multiple taxes in the system imposes restriction on inter-state commerce and trade, making locally produced goods uncompetitive and in some instances causing business closure. It therefore means that taxes do not serve the purpose of protection of infant industries any longer. Consequently, a private sector driven group was constituted on 12 January, 2004. This working group was inaugurated by the same Obasanjo administration to review the report and recommendation of the 2002 study group. However, both groups addressed macro and micro issues in tax policy and administration. Among the macro issues discussed were the drafting of a national tax policy, taxation and federalism, tax incentives and tax administration generally (Agu, 2010). The working group also reviewed the proposed modification to existing tax laws separately and suggested the following:
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Small-scale rice farming is the set of small-scale farmers engaging in rice farming in a piece of land or marginal land (Lashiola, 2012). On the other hand, Akpan (2013) defined internally generated revenue as those revenues that are derived within the state from various sources such as taxes (pay as you earn, direct assessment, capital gain taxes, etc), and motor vehicle license, among others. According to the Business dictionary, (2018) internally generated revenue are the monies collected by a government through the imposition of levies and taxes on facilities, incomes, sale of goods and services, transfers of properties, and other domestic transactions, as opposed to monies collected from duties imposed on imports and other international transactions. The internally generated revenue as the name implies is the revenue that the local government generates internally within the area of its jurisdiction (Olusola, & Siyanbola, 2014). According to Adi, Yakubu, and Eche, (2015).internally generated revenue (which is the revenue generated within the local government area of administration and it entails local tax or community tax, poll tax, or tenement rates, user fees and loans) This study, anchored on the classic Johnston and Mellor (1961) micro impact of agricultural growth which concludes that economic policy ought to favor agriculture as a vehicle for starting growth in poor economies such as those of sub-Saharan Africa, Nigeria inclusive. Meanwhile, farmers, processors, input suppliers, and a range of other private actors will respond to public policies such as the policy of revenue generation. Johnston and Mellor (1961) provided a neat framework for thinking about consumption and production linkages from agriculture. The basic idea of the theory was that agricultural productivity growth would, in a closed economy, simultaneously lead to (a) higher rural incomes; (b) lower food prices in urban areas; (c) increased savings in rural areas, allowing for mobilization of capital for domestic industry; (d) expanded domestic markets for non- agricultural goods. An additional benefit was seen for the case of an open economy: by reducing food prices in urban areas, agricultural productivity gains would allow for nominal wages in manufacturing to remain low, making non-agricultural exports more competitive. The Johnston-Mellor model provided a strong narrative and conceptual argument for agriculture’s role in growth. However, this study considered this theory relevant because any public policy targeting agricultural growth consequently is likely to have a multiplier effect on internally generated revenue. But the extent to which this theory is applicable in Nigeria context is subject to debate.
with productivity and correct ‘let my people go syndrome’. The administration of the new performance appraisal system will stress goal setting, monitoring and feedback mechanism. While it is noted to be technical, training of specialist is recommended. This is in line with the view of Jimmy Carter, on May 23,1978 during the presentation of Presidential Management Improvement Award that “the most fundamental improvement that we can make is to reform the Civil Service System to make it truly a merit system that rewards achievement and response to human needs” -It is equally recommended that the management to take a critical look at the working environment with a view of improving the situation as observed from the study that it can a long way to improve performance..
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The focus of this research work is on the eligible individual taxpayers and organizations in the society. This includes workers in both the formal and informal sector. Those in the formal sectors are all civil servants and or officers with their different salary level and proportionate tax rates e.g. the police teachers, doctors, soldiers, all the ministries workers whether a the federal, state or local government level. The informal sector forms a larger percentage of the working or taxable population of Nigeria. Put simply they dominate the economy of Nigeria. They include all the self-employed and their employees and or agents. Survey method has the advantages of collecting a large volume of data from a very large population at a relatively low cost. Volumes of data can easily be generated and analysed to give result that can represent the population of study. This makes the use of this method most appropriate in this study.
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Local Governments in Nigeria were elevated to the status of a third tier level government following the 1976 Local Government Reforms in the country and the consequent inclusion in the 1979 Constitution of the Federal Republic. Also, following this elevation, local governments were assigned important functions in the Fifth Schedule of the 1979 Constitution and provisions made for its adequate funding from the monthly statutory allocations which as a result are now being shared between the Federal, State and Local Government. Similarly, as a result of the elevation, local governments were made the front-burner of rural development in the country. Unfortunately, with the introduction of party politics at this level of government in Nigeria in 1979, in spite of the elaborate provisions and the determination of the Federal Government to give teeth to local government administration, ideals did not approximate to reality, the success of local governments became a mirage, a shifting sand. The intentions of the status elevation, the ambitions of the local governments and the needs of the state governments did not converge. In fact, the divergence has become so great as a result of party politics, that it is now a chasm in need of a bridge. It is in the attempt to construct this required bridge to move local government administration in Nigeria to the next higher level that this study had taken a hard critical look at the effects of the introduction of party politics at this level of government in Nigeria from 1976 – 2011, with the view to find a way forward. The way forward based on our main findings that party politics at this level of government as ample concrete experiences have shown, are both disruptive and dysfunctional, is to recommend for insulation of local government administration in Nigeria, for now, from party politics and undue interferences from the politicians. This is the only rational and viable option for now through which the ideals of the famous 1976 Local Government Reforms and the aspirations of the founding fathers could be realized.
roads among others is to be performed by the local governments being the third tier of government. Therefore, local governments are expected to harness resources towards rapid development to supplement government statutory allocation (Kuye, 2002). The overview of the researchers clearly proved that property tax is a good and effective alternative for complementing grants. Equally, the local governments in Malaysia derives its revenue mainly from assessment taxes, therefore it is financial accounts are always of interest to the public that is why it is very important for the local governments to justify the revenues generated. In addition, the financial resources derived largely from property taxes accounted to about 70-80% of the total revenue obtained not including licenses, rentals, parking compounds, development charges, and the provisions of the state and federal government grants and other sources (Pawi et al, 2011). Therefore, it can be established that property taxation forms the bedrock of local government internally generated funds.
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Bauchi local government area was 493,810 people. BSADP  reported that April is the hottest month of the year with temperature rising to about 40°C. The coldest months are December and January, when the temperature may fall as low as 17°C to 22°C. The mean annual rainfallranges between 1000-1200mm. The raining season extends from May/June to September/October. The dry season starts from September/October to April/May. The humidity may increase drastically during the middle of raining season to about 96% in August and drop sharply to about 10% during harmattan around December. The major occupation of the inhabitant of the local government is farming.
Bourguignon and Gelb (1988) suggest that the stagnation of the Venezuelan economy started after 1978, coinciding with the second oil shock in 1979. According to their calculations, the non-oil sector did not seem to gain from the 1970s windfall. They further argue that inappropriate economic policies resulted in steep declines in private investment and massive capital flight. Combined with a large upsurge in consumption during the decade of revenue windfall, these effects meant that Venezuela was subject to severe internal and external imbalances that ultimately lead to its decline in economic performance. Schumpeter (1954) has similarly stressed the role of innovation (which is a by- product of education) in the process of economic growth. This, he asserted, can be achieved by assigning key role to entrepreneurs particularly because of their ability to innovate which could be seen in different ways: creation of new products, and new markets; designing of more cost effective method of production; and organizational restructuring.
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This study was done in Moshi Municipal Council, Kilimanjaro Tanzania on the fertile Southern slope of mountain Kilimanjaro found at approximately 30181 South of Equator and 270201 East of Greenwich (URT, 2013). Moshi is one amongst 162 Councils and 17 Municipalities in Tanzania (Magaro, 2012). It is also one of the seven (7) Councils in Kilimanjaro Region, with the population of 184, 292 residents (NBS, 2012). The study used a cross-sectional research design, where data were collected at a single point in time using survey methods and tools. The design allows assemble several study groups from the same population and record the variable measures for each group and on analysis can generalize the findings across the population. With this design different groups of respondents (revenue collectors, agents, Business men and women, residents of Moshi municipal and Head of departments in the Council) were involved to study a variable at various levels and its effects on another variable that can also be subdivided into various levels. A total of 105 respondents were involved in this study. This includes 32 Individual tax payers, 40 Enterprises/businesses, 15 Municipal Revenue collectors and 18 revenue collection agents. The number was considered to be optimum and appropriate as it fulfils the requirements of the efficiency, representativeness, reliability and flexibility (Kothari, 2009). These were obtained through Yamane formula:
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For some time now, revenue mobilisation of the local government in Ghana especially the metropolitan, municipal, and district assemblies have been poor, forcing them to rely entirely on budget allocation from the central government. The objective of this paper was to come out with strategies that can help Cape Coast Metropolitan Assembly (CCMA) to generate enough Internal Generated Funds (IGFs) to meet its developmental needs. The study found out that CCMA is unable to mobilise adequate resources in terms of funds to help meet its socioeconomic and political obligations to consumers of public goods and services in the metropolis. The study also found that the inability to mobilise adequate funds comes from the fact that only traditional means of mobilising funds are used. It is recommended that, the chief executive officer of CCMA should put in place reliable data base on properties and businesses, use relationship marketing to reach out to stakeholders through meetings, seminars, conferences, forums, tax education and sensitization to know the problems of payment of taxes, rates, etc. and the challenges in revenue mobilisation.
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When Le Hunte was appointed Gorernor of South Australia in June 1903, he was succeeded as acting Administrator by Judge Robinson, a young man who had been only a short time in the country and knew nothing of natlre administration, tie determined to clean up the Goaribarl affair, as Le Hunte had promised, but not done, by securing the murderers and recorering the remains of the bodies. In March 1904 natires were inreigled on board the gorernment steamer at Goaribarl, and an attempt was made to detain seme of them as hostages. Fighting broke out, in which ereryone but the Constabulary Commandant lost his head. Robinson himself fired indiscrimi- 33) MacGregor, loc.cit. (1894-5), p.214; Report 1895-6, p.56. Of course the object of this was to scale down risks of extortion.
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Akwa Ibom State is located in the southern part of Nigeria between latitudes 4o 33' and 5° 35' N, longitudes 7° 35' and 8° 25' E covering a land area of 52,761.76km2 with a population of 141,408 delineated into 31 Local Government Areas. It is located within the tropical rainforest zone (NPC, 2007). The state has common borders with Cross River State to the East, Abia State to the North, Rivers State to the West, and the Atlantic Ocean to the South (AKADEP, 2006). The climate of the state is characterized by two seasons – rainy or wet season, which lasts for about 8 months (mid-March to November) and the dry season (December to early-March). The total annual average rainfall is about 2,500 mm (Ekanem, 2010). Temperatures are uniformly high throughout the year with slight variation between 26 oC and 28 oC. The soil types found in Akwa Ibom State are associated with one another in an intricate manner, but are very similar (Peters et al., 1994). The existing climatic factors in Akwa Ibom State would have favoured luxuriant tropical rainforests with teeming populations of fauna and extremely high terrestrial and aquatic biomass. However, both the vegetation and the fauna of the State are largely degraded because of strong human population pressure. The native vegetation has been almost completely replaced by secondary forests of predominantly wild oil palms, woody shrubs and various grass undergrowths. Farmlands mixed with oil palm and degraded forests predominate in the rest of the state (onlinenigeria.com).
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said that current local politics in this country was influenced by the history of past local politics. The local politic at the time of colonization will definitely different to the local politic after Indonesian got it independent. Local politic in the colonization era is the way about how to get freedom, while, politic after Indonesian got independent, is the way toward nation building to be independent developing country. Here the writer briefly shows in about local politics had occurred in some periods. Especially, about the term of policy by central government toward the local government which said as the centralization and decentralization or known as the Neo-Liberalism concept. In the same case, the writer agrees that the terms of local politic determined the nation building future. Such as in the colonization era, Indonesia got many kinds of in broke trying throughout decentralization local politics. Or the local politics alternation independent, there are; parliamentary democracy, guided democracy, new order, and reformation era. The point of explanation above aimed to give more understanding about the term of government, both used centralization or decentralization has lacks and problems on its implementation. Moreover, Indonesia is a unique country with many kinds of diversity. The possibilities of differences like in social opinion, ideology, and politics much. Either conservatives or reformate group will fight hard to hold their opinion for the political purposes. By the explanation, concluded that centralization and decentralization become two terms big problems in local politics. Each system of them has its advantages and lacks. Hence, there is some requirement should be fulfilled yet before determined the used terms of local politics, they are;
Abstract: This study ‘Does government recurrent expenditure drive growth in Nigeria’? found the absence of multicolinearity and heteroskesdasticity with no serial correlation. The data employed showed that the variables are differenced once to be statationary using Augmented Dickey Fuller unit root test. Johansen Cointegration Test found long run relationships existing between growth of the economy (Gross Domestic Product) and Recurrent Expenditure variables. The result of Ordinary Least Square found positive and significant relationship between the dependent and independent variables, except administration that has negative relationship. The speed of adjustment was found to be 40.18%. That means short term errors can be corrected in the long run with annual speed of adjustment of 40.18%.VAR Granger Causality/Block Exogeneity Wald Tests found unidirectional effect with the variables, except social and community services that has a bidirectional effect or feedback effect. Therefore, the researchers suggest adequate funding of economic services and social and community services due to their positive contributions to the expansion of the growth of Nigerian economy.
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plaint had since been looked into. The Federal government now sends allocations to the councils directly but only after series of deductions, diversions and delays without the knowledge and consents of the Local Governments concerned. Increasing re- sponsibilities from both the Federal and State governments to the Local Governments without increasing corresponding funds to match, further explains the rationale behind these complaints. Besides, the other two tiers of governments occasionally, if not in most cases, dictate to the Local Governments on what project choice, sitting and funding should be embarked upon. Areas where Local Governments, in the past, were subtly forced to spend their allocations by the Federal Military Government include Directorate of Foods Roads and Rural Infrastructure (DFRRI); Better Life for Rural Women, (later Family Support Program) e.t.a. In the preparation for 1994 World cup for in- stance, each Local Government throughout the country was for- ced to contribute N =250,000.00 to the world cup donation fund (Olasupo, 2001). Under the civilian administration of retired General Olusegun Obasanjo, the incidence of subversions of Local governments’ revenue appeared to be getting worse.
respondents representing 32.8% affirmed that 1-4 track and field facilities were provided and 148 respondents representing 37.0% affirmed that over 4 track and field facilities were provided by the Local Governments of Delta State. A cumulative polling (1-4 and above 4) would lead to the conclusion that above 69.7% of the population responded that athletics facilities were provided to a large extent by the Local Governments of Delta State. 383 responses representing 95.8% responded that gymnasium facilities are provided to a very low extent, 296 respondents representing 74.0% responded that swimming pools are provided to a very low extent, 337 respondents representing 84.3% responded that tennis courts are provided to a very low extent, 395 respondents representing 99.8% responded thatbadminton courts are provided to a very low extent, 400 respondents representing 100% responded that hockey pitches are provided to a very low extent, 400 respondents representing 100% responded that cricket pitches are provided to a very low extent, 399 respondents representing 99.8% responded that facilities for disabled sports are provided to a very low extent, 136 and 160 respondents representing 34.0% and 40.0% responded that there is the provision of 1-4 and above 4 youth centres respectively. A cumulative polling (1-4 and above 4) however would lead to the accepted fact that youth centres are provided to a large extent by Local Governments Areas of Delta State, Nigeria.
This paper is segmented into background, conceptual discourse: effective communication, and manpower development, findings and discussion, conclusion and recommendations. The main objective of this paper is to highlight the impact of effective communication and manpower development on local government administration in Nigeria. It is doubtful if the local governments can function and ultimately achieve their objectives without effective communication and developed manpower. Communication acts as a unifier of organizational activities, while manpower interprets and utilizes the communication to achieve the local government objectives. The study generated secondary data and used content analysis to analyse the data. The finding shows that effective communication and manpower development plans are vital tools to achieve functional local government administration in Nigeria. As a recommendation, it called on managers of the local government administration in Nigeria to be transparent and unambiguous in their communication process to achieve organizational effectiveness.
But various studies as Olusola, (2011); Akindele and Obiyan,(2002) and Ekpo and Ndebbio (1998), have shown that local governments in Nigeria depend solely on statutory allocations from the federal government. In recent times, Nigerians has been experiencing a dwindling pattern in the federal allocation because most of the federal government revenue is from petroleum proceeds. There is less demand for petroleum in the world market as others developed nations of the world are shifting away from petroleum as major sources of energy. Then, the obligation lies on the local government to work on their internal revenue efforts to be able to accomplish its goals in the local community. Local governments now face more challenges in terms of struggling to be less dependent on the Federal and the state governments for financial resources. Though, there various allocation system mandates that a certain fraction of the Federation Account be allocated to local governments, these funds are not enough to meet expenditure requirements, since it’s from oil proceed that has witness dwindling over a year ago which the Nigeria Government still find it difficult to meet her obligations (Olusola, 2011),. The problem of lack of fiscal transparency as a result of mismanagement of funds, corruption, poor internal control, lackadaisical attitude to government work and property still abounds. The question that comes to mind is that if the statutory allocation is not forthcoming, if oil is de-emphasized in the economy what would be the lot of local governments? How are they to survive if this should occur? Hence, this study examines the areas and ways of boosting internally generated revenue of local governments in Nigeria and assess the impact of internal generated revenue on the local government revenues (Lawa, 2010; Agbu, 2004).