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Development is a sine qua non for modern civilization. In a crusade and struggle to carryout development at all nooks and crannies of the society, the local government as the tier of government that is nearest to the people is saddled with the responsibility of direct development of the people to a certain level.

Development is highly associated with fund, much revenue is needed to plan, execute and maintain infrastructures and facilities at the local government level. The needed revenue generated for such developmental projects. Like construction of accessible roads, building of public schools, health care centers, construction of bridges among others are soles generated from taxes, royalties, haulages, fines and grants from states, national and international governments.

Thus, the Local government cannot embark, execute and possibly carryout the maintenance of these projects and other responsibilities without adequate revenue generation.

This is the basic reason why development is skeletal at some Local Government councils in Nigeria.

The issue of poor revenue generation is not exceptional to local government in Anambra State. This has been one of the problems encountered by IHIALA Local Government.



The Local Government Council takes direct care of the grassroots people, that is, the people in the rural areas. This group of people sometimes lack essential facilities and condition of modern civilization. They lack pipe bore water to drink, do not have electricity, accessible roads, poor educational infrastructure and facilities to mention but a few.

This is one of the major reasons of rural – urban migration of movement. This has made our cities to be congested and increase in many criminal activities. Based on the above and foregoing assertions, it is oblivious that the impact of poor revenue generation on the development of the rural area is a serious problem. This might be as a result of poor revenue generation. If Nigeria is to achieve her desired goal of vision 2020 and possibly meet the millennium development goals (MDGS) target, the issue of revenue generation must be addressed squarely.

Hence the researcher is bothered to find out the impact of poor revenue generation on the lives of people at the rural area and how it has affected development in general especially in IHIALA North Local Government Area.



  1. What are the impacts of poor revenue generation on the development of IHIALA L.G.A?
  2. Are there adequate modern social amenities in IHIALA L.G.A?
  • Is the high poverty level of the rural people has a result of poor development?
  1. Has poor revenue generation in IHIALA contributed to rural-urban migration?
  2. How can revenue generation in IHIALA be improved?



The broad objective of the research is to evaluate the impact created by poor revenue generation on the development of IHIALA in Anambra State.

The specific purpose includes:

  1. To determine the impacts of poor revenue generation on the development of IHIALA?
  2. To investigate whether there is adequate modern social amenities in IHIALA?

iii.        To examine the high poverty level of the rural people has a result of poor development?

  1. To ascertain the poor revenue generation in IHIALA contributed to        rural-urban migration?



The significance of any human endeavor is measured by its relevance to solving human problems. The findings of this study would help IHIALA Local Government to identify the problems associated with revenue generation and its consequences on development.

This research work is of great relevance to the society at large. This is applicable to the government institution, the readers of this research work and to the researcher.

The benefit of this research work to the government and society at large is that by the end of the research, the weak-points and short – comings of all the sectors of the nation would be pinpointed and displayed based on findings, thereby proffering solution to the problem.

To the reader, they will be upgraded intellectually and also will be highly informed of the up and doings of the current revenue generations in IHIALA L.G.A



The scope of the study is on poor revenue generation on the development of IHIALA local government area. A case study if IHIALA local government area on Anambra state.



The researcher was constraint by time as time frame for the submission of this research was short for an expansive research.

The researcher equally encountered financial limitation as lack of sponsorship from corporate bodies thus; the researcher’s little resources could not cover more areas.

The willingness of most local government staff to supply the needed data was another major problem.

The problems was overcome through the use of secondary source data collection, Internet, Newspaper, Textbooks, Library.



Some concepts require proper explanation to enhance our understanding of the theme where necessary opinion of scholars will be cited to explain the terms. The researcher will also give some fundamental definition of terms.


 Local Government as a political sub-division of a nation in Federal system which is constituted by law and has substantial control of local affairs which includes the power to impose taxes or exact labor for prescribed purpose.




            Public revenue could be defined as the funds generated by the government to finance its activities. In other words revenue is the total fund generated by government (Federal, state, local government/ to meet their expenditure for a fiscal year.

This refers also to the grand total of money of income received from the source of which expenses are incurred. Revenue could be internal or external revenue.


This is the process of sourcing revenue for the local government in carryout their aim and objectives.   


Public expenditure refers to the expenses which the government incurs for its own maintenance, in the interest of the society and the economy in order to help other countries.


Tax can be defined as a compulsory levy by government on goods, services, income and wealth. It provides definite source of revenue for government expenditure. (Udeh O.S. 2008)

It is the way by which government obtain extra money. It spent from income of individual and companies. Tax could be direct or indirect tax. A tax is a payment made by the taxpayers and used by the government for the benefits of all the citizens.


Tax evasion means illegal reduction in one’s tax liabilities, thereby paying less than the appropriate amounts and not paying at all.


Tax avoidance is the act of streamlining one’s financial affairs within the law so as to minimize the tax liabilities.



            According to Ake (2001) Development is thus the process by which people create and recreate themselves and their life circumstances to realize higher levels of civilization in accordance with their own choice and values.

It also a type of social change in which new ideas are introduces into a social in order to produce higher per-capital income and levels of living through more modern production methods and improved social organization.



. This contains how the study was organized and conducted, the chapters in this research study will be sequenced and organized to achieve the research objectives, in this project “poor revenue generation on the development of local government areas (a study of IHIALA local government).

Chapter one is all about the background, the statement of the problem, the research questions that was gathered, the purpose, the significance, the scope and limitations of the study, defining the terms, organization of the study used in this project.

Chapter two, the literature review is a text of a scholarly paper which includes the current knowledge, substantive findings on this project topic. It establishes as a link between the theoretical framework provides the background that supports the investigation and offers the reader a justification for the study of this research problem.

Chapter three, this involves the research methodology, research design, area and population of the  study, sampling techniques, method of data collection, instruments  for data collection, reliability and validity of the instruments distribution and retrieval of instruments and finally method of data analysis.

Chapter four, this contains the discussions (analysis) supported with data gathered from both primary and secondary sources.

Chapter five, this contains the summary, the conclusion and the recommendations.



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