REVENUE MOBILIZATION AS A TOOL FOR EFFECTIVE LOCAL GOVERNMENT ADMINISTRATION

Code No: 623206

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ABSTRACT

This study focuses on Revenue Mobilization as a tool for effective Local Government Administration, taking Sanga Local Government Area as a case study. Revenue Mobilization is a concept that needs to be fully understood and exploited in order to find the ways and procedures of its collection and utilization. However, many Local Government Administrations fail to develop appropriate measures for its improvement due to the problem of collection procedure between the collectors and the supervising department. This situation usually leads to uncoordinated budgeting procedure, inability of the local government to implement its proposed budgets, thereby leading to lack of development in local government in Nigeria. Therefore, in order to fully appreciate the benefit of effective revenue mobilization, the local governments should ensure that there is absolute delegation of authority and functions. Besides, there should be intensive training of such personal and periodic revenue research activity should be embarked upon as well as the mobilization of intelligence personnel to be employed for optimum performance. This will improve the amount of revenue collected and help develop the local government in Nigeria.

CHAPTER 1

CHAPTER ONE
1.0 INTRODUCTION
Local Government revenue forms the major source of financing Local Administration in Nigeria. In view of the above statement, it becomes pertinent to study extensively the pattern of revenue mobilization, collection and appropriation as it relates to local government. Furthermore, apart from the central government, other sources of revenue need to be exploited for maximum benefits and development of local area especially Sanga Local Government Area of Kaduna State.
1.1 BACKGROUND OF THE STUDY
The term Local Government does not have any specific definition. It has been seen and defined in so many ways depending on the perceptive one looks at it.It is yet to get a universally acceptable definition according to the United State Division of Public Administration. Local Government is a division of a nation which is constituted by the law and has substantial control over Local Government. This includes the power to impose tax and collect such taxes from its citizenry. The governing body of Local Government must be totally selected or elected.
Local Government is a political authority created by law at the community level to provide services of local nature to the area for which it was created. Generally, by the law of the Central Government, local government system of a state is created by act of the legislative while each local government authority is created by an instrument which defines its boundaries, structure, functions and powers. Local government has a legal personality which can sue and be sued.
Therefore, Local Governments are charged with the responsibility of mobilizing revenue to aid in the administration of the Local Government. Revenue is defined in the NigerianJournal of Administration volume IV No. 1973 page 13 as the total annual income accrued to a state from tax and other payments under the law that established administrative regions, villages and others. Otherwise, it is the total amount of money collected from individuals to the government or it is a compulsory payment made by individuals to the government. Government revenue is money that an organization receives over a period of time especially from service income, or the total money received by government through tax.
We cannot give money to government or public officers and go to sleep because we cannot vouch their performance and this brings us to the very important role of how revenue is being mobilized and effectively used in local administration.