Assessment of Internal Revenue Generation Capacity of Selected Local Government Areas of Niger State

Abstract

The focus of this study is on revenue generation capacity of local governments. The  problem investigated revolves around the internal revenue generation profile of local  governments and fiscal dependence on national government. The objectives of the study  include to find out the extent to which internal revenue sources are adequate, how quality  of personnel effect generation capacity and also examine the factors that militate against  internal revenue generation capacity of local governments in Niger State.Data for the  study were generated from both primary and secondary sources. The instrument of  primary data utilized is the questionnaire, while secondary data were obtained from  books, journals, magazines and the internet. Both descriptive and inferential statistical  tools of analysis were used with the ANOVA test employed in testing the hypothesis.  From the study, it was revealed that the tax base was inadequate, staff are not familiar  with existing tax laws: there are few qualified tax assessors and values. There are  problems associated with revenue generated such as inadequate working equipment’s,  Indiscipline, dishonesty and lack of quick enforcement apparatus. It was recommended  that a review of intergovernmental fiscal relations should take place, there should be staff  training, equipment should be provided and local governments should make use of view  resources of revenue