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Revenue Mobilization As A Tool For Effective Local Government Administration
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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.
CHAPTER ONE -- [Total Page(s) 3]
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ABSRACT - [ Total Page(s): 1 ]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 ... Continue reading---
