Title page i
Certification ii
Dedication iii
Acknowledgement iv
Table of Contents vii
Abstract x
CHAPTER ONE
1.1 The Historical Background of Local Government
in Nigeria 1
1.2 The Historical Background of Ilorin South
Local Government 5
1.3 Purpose of the study 5
1.4 Statement of the problem 6
1.5 Significant of the study 7
1.6 Limitation of the study 7
1.7 Definition of Terms 7
CHAPTER TWO
LITERATURE REVIW
2.1 Motivation and consideration of fund and
Revenue Generation in Ilorin South Local
Government 10
2.2 Method of fund and Revenue Generation 11
2.3 Objective of fund and Revenue Generation 16
2.4 Sources of Local Government Revenue 20
2.5 Strategies for Improvement Revenue
Generation 24
2.6 Novel and Specific sources value Added Tax 31
2.7 Application of fund and Revenue Generation 33
2.8 Problems of Collecting Revenue axes and rate 35
CHAPTER THREE
RESEARCH METHOD
3.1 Research Design 37
3.2 Population 37
3.3 Sample and Sampling Techniques 38
3.4 Reliability of the Instrument 39
3.5 Validity of the Instrument 40
3.6 Procedure of data analysis 40
CHAPTER FOUR
PRESENTATION AND ANALYSIS OF DATA
4.1 Hypothesis One 41
4.2 Hypothesis Two 43
4.3 Hypothesis Three 46
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Summary of Finding 48
5.2 Conclusion 49
5.3 Recommendation 50
References 52
Appendix 53
ABSTRACT
This study focused on critical analysis of local government revenue generation and management in Kwara State. Samples are drawn from the staff of revenue department in Ilorin South Local Government. In this area, variable measured through the administered questionnaire was computed. Using percentage to show the pattern at responses obtained. It was revealed that fund are generated from various sources and used a different things these source and application of fund and revenue generation in Ilorin South Local Government specifically show that the local government generate a lot of fund and revenue from internal sources and spent most of it on the management setup. Based on this conclusion drawn, it was recommended that since the major problem facing local government is inadequate of fund souring. The federal government assistance should be more sought to increase the grant to the local government for them to boadle to embark more capital project this serving as another source of revenue to the government.
