Thesis Abstract

Abstract
The local government system in Nigeria faces significant challenges in generating internal revenue. This research project aimed to investigate the problem of internal revenue generation within the local government system in Nigeria. The study utilized a mixed-methods approach, combining both quantitative and qualitative data collection methods to gather comprehensive insights. The findings reveal that the primary issues contributing to the problem of internal revenue generation in Nigerian local governments include corruption, inadequate fiscal autonomy, poor revenue collection mechanisms, lack of skilled personnel, and insufficient infrastructure for revenue generation activities. The research also highlighted the impact of these challenges on the overall development and service delivery capabilities of the local governments. Moreover, the study explored potential solutions to address the identified problems and enhance internal revenue generation in Nigerian local governments. These solutions include implementing anti-corruption measures, improving fiscal autonomy for local governments, enhancing revenue collection systems through technology and capacity building, investing in training and development of revenue officers, and upgrading infrastructure to support revenue generation activities. Overall, this research contributes to the existing literature by providing a comprehensive analysis of the challenges facing internal revenue generation in Nigerian local governments and offering practical recommendations for policymakers, local government authorities, and other stakeholders to improve revenue generation mechanisms. By addressing these issues, local governments in Nigeria can enhance their financial sustainability, improve service delivery to citizens, and contribute to overall socio-economic development at the grassroots level.

Thesis Overview

INTRODUCTION 1.1 Background of the Study

Governments all over the world are the oldest organizational structures, and many people look up to them for specific functions which are expected to meet the desires and aspirations of the general public. However, governments always try to perform some basic functions from their available resources. Such functions include provision of necessary and essential service to the general public. In order to achieve these aims,government must use and control funds which are generated from different sources in the economy.