ABSTRACT
The research project is on the problem of revenue generation strategy in Enugu State local government system. The main source of local government fund is the 20 percent statutory allocation from the consolidated revenue fund.  This fund is not enough for the local government to discharge its responsibilities to their people.  It therefore, become necessary for the local government to look for other means of generating fund internally to supplement the 20 percent federal allocation to them.  They still do not meet up with their social, economic and political responsibilities to their area of governance for instance, salaries and wage are not paid to workers regularly.  This results in workers not being able to pay house rents, school fees for their children and PHCN bills. Again, the roads in the local government are not maintained, there are pot holes everywhere, causing untold hardship to the motorists, unnecessary traffic hold up and as a result the workers report late to work. This study therefore, seeks to investigate into the factor problems that limit revenue generation strategy in Enugu State local government system.  To achieve this, data for the research were collected mainly through the primary source of questionnaire, which were structured closed-ended questions specifically designed in line with the research question. The questionnaire was distributed to 85 workers of the accounts, and its treasury and personnel departments of the local government.  Face to face interview with some staff from selected department in the local government and also the research personal observation were used to supplement the questionnaire.  The simple random sampling method was used to collect the data. Data collected were analyzed using percentage analysis and several finding were made.  These includes: That there was lack of effective planning and control of government financial resources. That there is lack of investment foresight, mismanagement, and employment of inexperienced personnel. In view of these findings, the researcher made some recommendations, which if fully implemented will reduce eliminate these limiting factors and encourage good increasing and progressive revenue earning in the local government. These recommendations include: Mounting enlightenment campaign to educate the citizens on their right and duties.  A percentage of the amount realized should be reinvested in a capital project. The federal government should also increase the statutory allocation to local government.                                                           
 LIST OF TABLES		       
Table 1: What is the percentage distribution of the 		
respondent department?						    69
Table 2: What are the main source of revenue to the local 
government ?								    71
Table 3: What categories of workers go for revenue 		
collection in your local government area? 			    72
Table 4: What are the academic qualification of these staff 
or workers?								    73
Table 5: What are the problems encountered by the revenue 
collectors in a your local government?				    74
Table 6: Have your local government ever had any to cash 
of misappropriation of fund before?				    75
Table 7: What is the nature of the misappropriation?		    76
Table 8: Do your local government have any commercial 
undertakings?								    77
Table 9: What are the problems encountered in the 
management of the business undertaking? 			    78
Table 10: Do your local government invest in securities, like 
treasury bills, shorter fixed deposit and 
company securities?							    79
Table 11: Why do they not invest in securities? 			    80
Table 12: Do you think that savings by direct labour cost 
and better purchase arrangements?				    81
Table 13: Do you think that your local government taps 
those source to the fullest?						    82
Table 14: Do you think that your local government treasury 
is efficient in the management of local government funds? 83
Table 15: Is your local government efficient in revenue 
generation?								    84
Table 16: What is your recommendation for improvement of 
revenue generation strategy in your local government 	council?									   85
TABLE OF CONTENTS
Cover Page									i
Title page										ii
Approval page									iii
Dedication									iv
Acknowledgement								v
Abstract										vi
List of Table 									vii
Table of Contents								viii
CHAPTER ONE	
INTRODUCTION
1.1	Background of the study						1
1.2	Statement of the Problem					6
1.3	Objective of the study						8
1.4	Significance of the study						10
1.5	Research Questions							11
1.6	Statement of Hypotheses						12
1.7	Scope and Limitation of the Study 				14
1.8	Definition of Terms							15
References 
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0	Review of Related Literature 					18
2.1	Historical Background of Enugu				18
2.2	Source of Local Government Revenue  			21
2.2.1 Capitation Rate							22
2.2.2 Property Rate 								23
 2.2.3 Licenses, Fees and Fines 					24
2.2.4 Commercial Undertaking 					25
2.2.5 Other Source of Revenue 					26
2.2.6 External Sources 							27
2.2.7 Statutory Allocation 						27
2.3.0 Problems of Revenue Generation 				32
2.3.1 Tax Evasion and Avoidance   					32
2.3.2 Lack of Qualified Manpower 					34
2.3.3 Motivation and Corruption 					36
2.3.4 Mismanagement and Incompetent 				38
2.3.5 Lack of Management Audit  					42
2.3.6 Lack of accumulated capital for Investment		44
2.3.7 Lack of accumulated recurrent fund 			45
2.3.8 Lack of Local Government /Public Loan 			47	
2.3.9 Financing Officers    						49
2.3.10 Poor Banking Facility 						53
2.3.11 Lack of Adequate Data for Census 			54
2.3.12 Tax Payers Ignorance, Illiteracy and Poverty	54
References 
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1	Method and Sources of Data					58
3.2	Research Population 					       59
3.3	Sampling Method 							59
3.4	Description of the Research Instrument			60
3.5	Determination of Sample size					60
3.6	Method of Data Analysis 						62
References 
CHAPTER FOUR
PRESENTATION, ANALYSIS, AND INTERPRETATION
4.0	Presentation, Analysis, and Interpretation		65
4.1	Data Presentation 							65
4.2	Percentage Analysis 						68
4.3	Test of Hypotheses 							86
CHAPTER FIVE
5.1	Summary of Findings						94
5.2	Conclusion 								97
5.3	Recommendations							98
Bibliography 
Appendix 
Disclaimer: Note this academic material is intended as a guide for your academic research work. Do not copy word for word. Note: For Computer or Programming related works, some works might not contain source codes
CITE THIS WORK
(2014, 11). Problem Of Revenue Generation Strategy In Enugu State Local Government  (a Case Study Of Udi Local Government  Area In Enugu State).. ProjectStoc.com. Retrieved 11, 2014, from https://projectstoc.com/read/4382/problem-of-revenue-generation-strategy-in-enugu-state-local-government-a-case-study-of-udi-local-government-area-in-enugu-state-327
"Problem Of Revenue Generation Strategy In Enugu State Local Government  (a Case Study Of Udi Local Government  Area In Enugu State)." ProjectStoc.com. 11 2014. 2014. 11 2014 <https://projectstoc.com/read/4382/problem-of-revenue-generation-strategy-in-enugu-state-local-government-a-case-study-of-udi-local-government-area-in-enugu-state-327>.
"Problem Of Revenue Generation Strategy In Enugu State Local Government  (a Case Study Of Udi Local Government  Area In Enugu State).." ProjectStoc.com. ProjectStoc.com, 11 2014. Web. 11 2014. <https://projectstoc.com/read/4382/problem-of-revenue-generation-strategy-in-enugu-state-local-government-a-case-study-of-udi-local-government-area-in-enugu-state-327>.
"Problem Of Revenue Generation Strategy In Enugu State Local Government  (a Case Study Of Udi Local Government  Area In Enugu State).." ProjectStoc.com. 11, 2014. Accessed 11, 2014. https://projectstoc.com/read/4382/problem-of-revenue-generation-strategy-in-enugu-state-local-government-a-case-study-of-udi-local-government-area-in-enugu-state-327.
- Related Works
- Accounting For Fixed Asserts (a Case Study Of Coca-coca Bottling Company Plc 9th Mile Corner)
- The Impact Of Loans And Advances In Community Banks A Case Study Of Ekulu Community Bank Enugu
- Auditing And Companies Performance (a Case Study Of Nigerian Breweries Plc 9th Mile Enugu)
- The Problems Of Working Capital Management In The Private Sector.
- Human Resources Accounting: Issues Problems And Prospects In The Public Sector (a Case Study Of Enugu State Broadcasting Service Esbs)
- Financial Management And Accountability In Nigerian Local Governments: A Case Study Of Isiala-ngwa South Local Government, Abia State
- Effective Implementation Of Organization Policies And Producers In Nigeria Business (a Case Study Of First Bank Of Nigeria Plc Enugu)
- Analysis Of Finanical Statements As An Aid To Meaningful Invest Decision Making (a Case Study Of Investment Firms In Enugu State)
- The Managerial Problems Of National Insurance Corporation Of Nigeria Nicon
- The Role Of Auditors In Computerized Accounting Systems
