INTERNALLY GENERATED REVENUE (IGR) AND INFRASTRUCTURAL DEVELOPMENT OF LOCAL GOVERNMENT AREAS IN NIGERIA

Abstract

This study examined the effects internally generated revenue can exude on the infrastructural development of Local government Areas in Nigeria. The Local government system in the country has over the years been under the pressure of paucity of funds and as a result, has failed to provide the needed infrastructure in the various communities that could engender development. In line with the statement of the problem, three research questions and objectives were formulated and posited in the study. Two theories, the theory of federalism and resource mobilization theory were used to analyze the study. The study adopted survey research design and dwelled on the use of both primary and secondary data generated from mailed questionnaire and official documents such as periodicals, annual reports, journals and newspapers as well as data base of the National Bureau of Statistics (NBS) and the Central Bank of Nigeria. The result indicated that IGR of local governments is grossly inadequate and the enhancement of revenue sources and the efficient utilization of these revenues would promote infrastructural development in the local communities. Based on the findings, it was recommended that the Nigerian government (at all levels) and the people should pay more attention to the enhancement of local government revenue generation sources so as to drive development at the community level.