ABSTRACT

The study investigated on effect of internally generated revenue on infrastructural development. The major objectives of the study are to examine the effect of internally generated revenue on access to free education, to determine the effect of internally generated revenue on the availability of electricity and to investigate the effect of internally generated revenue on the availability of safe hospital. The researcher adopted secondary data in getting the required information. Data were collected from CBN statistical bulletin. In testing the hypotheses, regression analysis was used was used. The findings revealed that there is a positive relationshzp between internally generated revenue and access to free education. The findings further revealed that internally generated revenue has a sign flcant effect on the availability of electricity, there is a positive relationshzp between internally generated revenue and the availability of health care. The researcher recommends that the overall state of/icy uidily should be improved so as to have afavourable impact on the profitability of the company. The researcher also recommends that every economy requires electricity for domestic and industrial transformation as such, government should a/so allocate more internally generated revenue toward power generation and distribution. The study further recommends that government should constitute an independent body to monitor the services of all the agencies including the Inland Revenue service to keep track of the funds generated and make sure such revenue are retired properly aid adequately into government account to forestall any fraud in the internally generated revenue.