ARTICLE SUMMARY
| Title: | Implications of Local Government Internally Generated Revenue on the Development of Communities in Ebonyi State: A Study of Selected Local Governments |
| Author(s): | Nwokwu Paul Monday & Ndukwe Chinyere |
| Abstract: | Poor funding has remained a challenge that has continued to undermine local government capacity to advance community development in Nigeria. Thus, this study to examine the implications of local government internally generated revenue on the development of communities in Ebonyi with particular focus on selected local governments. The study was anchored on Distributive theory of Fiscal Federalism propounded by Musgrave (1989). The study adopted descriptive survey design with a sample size of 365. The main instrument for data collection was the structured questionnaire. Data collected were presented in frequency tables while the hypotheses were analyzed using Chi-square inferential statistics. The study found among others – that internally generated revenue significantly assists local government councils in the provision of quality primary healthcare services in communities of Ebonyi State and that internally generated revenue significantly aids local government councils in the construction and maintenance of roads in communities of Ebonyi State. This implies that internally generated revenues are very critical for local government to deliver on its mandates of stepping development down to the grassroots. In view of the findings, the study recommended among others - that state government should desist from hijacking elastic local government revenue points to enable it raise adequate fund for provision of quality healthcare services to the people in a sustainable manner and that there should be regular capacity building for revenue collection oficers to enable them generate funds that will be deployed to construction and maintenance of road infrastructure in the localities. |
| Keywords: | Internally generated revenue, Development, Community development, Local Government |
Editorial Board
EDITOR-IN CHIEF
Prof. Jonathan E. Aliede
DEPUTY EDITOR-IN CHIEF
Agatha Obiageri Orji-Egwu, Ph.D
MANAGING EDITOR
Símon Ugochukwu Nwankwo, Ph.D
EDITORS
Prof. Ifeyinwa Nsude
Prof. Angela Nwanmuo
Prof. Tyotom Keghku
Prof. Muyiwa Poopola
Prof. Nnanyelugo Okoro
Prof L. I. Ogbuoshi
Ruth. Chika Okorie, Ph.D
Adeola Sidikat Oyrleke, Ph.D
Celestine Ukeoma, Ph.D