The research is on issue, which is of great importance to the Nigerian Economy. It is on the problem of Revenue Generation in Local government authorities. This work contains three chapters:

CHAPTER ONE deals with General Background to the Subject Matter, Problems Associated with the Subject Matter, Problems That the Study Will be Concerned With and The Importance of Studying the Area etc.

In CHAPTER TWO, it deals with Origin of the Subject Area, Schools of Thought Within the Subject Area, The School of Thought Relevant To the Problems of Study etc.

In CHAPTER THREE, It is concerned with Data Presentation (Highlights of Study) Analysis of the Data and Portrays the Conclusion and Necessary and Recommendation

Finally, The Questionnaires Administered To The Staff of The Local Government Authorities.

TABLE OF CONTENTS

TITLE PAGE

CERTIFICATION BY SUPERVISOR

DEDICATION

ACKNOWLEDGEMENT

ABSTRACTS

TABLE OF CONTENTS

CHAPTER ONE

1.0 INTRODUCTION.

1.1 General Background to the Subject Matter.

1.2 Problems that the Study will be Concerned With.

1.3 Problems That the Study will be Concerned With.

1.4 The Importance of Studying the Area.

1.5 Definition of Importance Terms.

1.6 References.

CHAPTER TWO

2.0 LITERATURE REVIEW

2.1 The Origin of the Subject Area.

2.2 School of Thought Within the Subject Area.

2.3 The School of Thought Relevant to the Problems of the

study.

2.4 Different Methods of Studying the Problem.

2.5 Summary.

2.6 Reference.

CHAPTER THREE

3.0 Conclusion.

3.1 Data Presentation / Highlights of the Study.

3.2 Analysis of the Data.

3.3 Recommendation.

3.4 Conclusion.

3.5 References.

CHAPTER ONE

INTRODUCTION

GENERAL BACKGROUND TO THE SUBJECT MATTER

The appreciation of importance of revenue is as old as man’s desire to make expenditure possible to improve his existing environment. Man here embraces individual, government and organization (profitable and non-profitable). The purpose of revenue is therefore, to have individual, organization and government disposal financially to cater for their various well being. What is doubtful is if enough effort has been made over the years by any of the above mentioned categories against generation (realization) of revenue. It is becoming clearer that individual or government which generates its revenue on a weekly basis is likely to future courageously, little or no prospect exist for such bodies.

Prior to the coming of the Colonial masters, there were some of revenue open to the Northern and Southern regions of the country. These groups of people have centralized system of administration. The bodies led by Emirs and Alafin are the agent that collect revenue from the inhabitants. Also fine and other revenue are taken care of by these bodies. Development plans were embarked upon through communal efforts.

The Colonial masters made the work simple for them because they modified the work for these payers of the revenue to government. Thus, this led to the introduction of the principles of equality.

However, it is difficult to introduce the native revenue ordinance in the eastern regions because of no recognized natural leaders. There were various attempts of improving native revenue generation in a peaceful and careful manner, but it always resists to function.

This led to Aba Women riot of 1929 and claimed about fifty lives and properties worth thousands of money.

In 1976, local government system initiated by the federal military government was remarkable in a number of ways. In the first place, it was the first time local government was introduced in Nigeria. The 1979 constitution improved the situation with more recognition being accorded to local government in the country. This in essence means that in Nigeria, we have the Central Government, State government and the Local government can be a subordinate government. Systematically designed as close as possible to the people at the grass root levels with the objective of facilitating development.