ABSTRACT

This project work examines the factors affecting revenue generation in the Abia State Local Government Councils, using Umuahia North Local Government as a case study. The project work has five major chapters. Chapter one contains such issues as background, statement of the problem, purpose of study, research questions and hypothesis, significance and limitation of study. In chapter two, some related literatures are reviewed, while chapter three looks at the research methodology. In the same vein, chapter four deals with Data Presentation and Analysis, while the concluding fifth chapter, presents some discussions, recommendations and conclusion proper. Considering the topic under discuss, the researcher uses primary data of a simple close-ended structured questionnaires (see appendix) to garner information from some eighty eight (88) randomly selected senior and junior staff of the major departments of the Council; viz Administration, Finance, Works, Primary and Environmental Health respectively. Out of the eighty eight (88) staff, another fifty (5)0 were randomly chosen for a chi-square analysis, in addition to the employment of the frequency table analysis of the field work. The outcome of these analyses is quiet revealing. At 5% (five percent) tolerance level and degree of freedom of "3", the chi-square tests, among other similar results, show that the following factors affect the Internally Generated Revenue (IGR) potentials of most Local Government Councils in Abia State. (a) Lack of regular on-the-job training of revenue staff and (b) lack of proper management of revenue units. The researcher concludes his work by offering some seven (7) point recommendations as contained herein.