This research project was embarked upon to study the problems of Revenue Generation in Government owned Companies case study of National Electric Power Authority (NEPA) Enugu district. The meaning of revenue was briefly reviewed. The sources of revenue generation and problem of revenue generation in some of the government owned companies via, NITEL, NIPOST. Nigeria stock exchange and other were highlighted.

The research was able to study sources of government revenue like taxes, Tollgates etc.

The district groups of people were chosen, customers and staff of NEPA. A sample size of 398 customers and 216 staff were used for the study. Two separated questionnaires were designed for the two separate samples and distributed among them. Interviews were conducted at he offices where the customers queued up to pay their NEPA bills as a first hand source of information.

Four research questions were formulated which comprises the inefficiency in Meter reading, the extent of delay in dispatch of bills. Also tested was the extent of vandalization of NEPA facilities as it affects the NEPA organization and the customers in general. Many information got from the customers of NEPA Enugu District is that they do receive crazy bills and the bills are not received at the appropriate time. Also that at times they do stay in blackout for up to one week without light.

Information gotten from the staff of NEPA Enugu District is that their greatest enemies are vandals because as a result of that, NEPA spent a huge amount of revenue in restoring these vandalized facilities.

Based on these the research made some recommendations on how NEPA can curb these inefficiencies in them and how they can protect their facilities against vandalization.

CHAPTER ONE

INTRODUCTION

1.1 Background of the Study

According to Anyafo (2000) revenue May be defined either in a broad or a narrow sense.

In the broad sense it includes all “in coming or public receipts”. In the narrow sense only those receipts which are included in the ordinary conception of “public revenue”. The chief elements include in the conception of public receipts but excluded from that of “Public revenue”, are receipts from public borrowings and from the sale of public assets such as war. Stores.

Furthermore, the Macmillan Dictionary of Modern Economic defines government revenue as all money received