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REVENUE
GENERATION, UTILIZATION AND GRASSROOTS TRANSFORMATION IN NIGERIA
ABSTRACT
Revenue
generation in the public sector is very important because of demand for
economic development. This study examined Revenue Generation, utilization,
grassroots transformation and accountability in Uyo Local Government Council. It
employed descriptive and analytical approaches. A total number of forty (40)
respondents out of fifty (50) were selected. Data were collected mostly from
questionnaire and interview data collected, were analyzed using simple
percentage while chi-square statistic was used for testing the hypotheses. The
study revealed that, there is a significant relationship between revenue
generation, utilization, grassroots information and accountability for any
meaningful development in a local government. The study recommended strict
implementation of financial regulation policies, funds control techniques,
regular auditing and implementation of penalties for tax defaulters.
CHAPTER ONE
1.1 INTRODUCTORY STATEMENT
Revenue
according to Buchanan, Flowes (1975:70) is defined as the money generated by
the Government or any public sector to carry out its functions. It is the amount of income received or total
receipts. The main source of Government revenue generation is through taxes. It
therefore has great impact on revenue base of the nation, state or even the
Local Government Area. The 1976 Local Government Reform goes forth to apply
that, which ever institution or Arm of Government is entrusted with the task of
collection or generation and disbursement of public funds must do so in
absolute respect to the laid down rules and regulations. These Local Government
Reform Guidelines has guaranteed self sustained sources of revenue to the Local
Government and it is captured in the forth schedule of 1999 constitution and
the Joint Tax Board (JTB) harmonization of the taxes and levies schedule for
the three tiers of Government (1997).
Local government as an institution is designed to provide a wide range
of services; citizens and indeed all stakeholders feel that their achievement
of social, economic and political aspirations depends on their involvement in
the affairs of the Local Government.
Consequence
to this, Local Government as preferred by Gorvine (1965), consists of those
institutions of Government which are closed to the people constitutionally,
legally and physically whether the Area is rural or urban. Although it is can
carryout a lot of functions since it is closer to the people, only what the
National or State Government permits. Local Governments and their
Administration are therefore strategic in the overall macro-economic growth and
development of the Nigerian economy.
Even though the National Government in the nature of things sets limit
to Local Government, the functions of macro- economic growth and development,
effectively and positively altering of the socio political conditions of the
people at the grassroots’ are still met as the result of these third-tier of
Government being nearer to the people of the grassroots’.
It is in
recognition of the important role of local government administration that this
project will focused on which is revenue generation, utilization, grassroots
information and accountability in Uyo Local Government Council of Akwa Ibom State.
1.2 STATEMENT OF THE PROBLEM
The main
purpose of revenue generation from the point of view of any government
organization is to raise funds to provide essential, social and economic
amenities. As money is the life wire of
all types of development, fiscal management which in those operators designed
to make funds available to officials and to cause lawful and efficient use
becomes a problem. The principal fiscal functions connected with the receipts
and disbursement of public funds includes budgeting, safeguarding and
disbursing of funds in line with goals and various constraints and problems
which coupled with failure to comply with regulation governing the collection,
accountability of public funds by Uyo Local Government Council.
1.3 RESEARCH AIM AND OBJECTIVES
The Reform
Local Government System in Nigeria is relatively new and has been done to study
its lapses and problems in the area of revenue generation, utilization and
accountability. Therefore, objectives of the study are were as follows;
1. To identify the sources of revenue as
approved by the statutes and other Instruments in Uyo Local Government.
2. To Find out how revenue is being
generated and controlled in Uyo Local Government Council.
3. To determine the extend to which the
generated revenue has been utilized to meet its respective purposes.
4. To pin-point potential problems limiting
effective revenue generation and accountability and to make recommendations on
how to control these problems.
1.4 RESEARCH QUESTIONS
1. What is the usefulness of revenue
collected from the tax money by the Local Government?
2. What are the sources of revenue
generation available in the Local Government?
3 What could be the problems associated
with the revenue
collection
and Administration in the Local Government?
1.5 RESEARCH HYPOTHESES
1. There is a significant relationship
between payment of tax and the non-chalant attitude to work by revenue
collectors.
2. There is a significant relationship
between revenue generated and the project implemented in Uyo Local Government.
3. There is a significant disparity between
revenue generated internally by Uyo Local Government through tax and the income
or grant from both the State and Federal Government.
1.6 SIGNIFICANCE OF THE STUDY
The
significance of this research work is as follows:
1. It is hoped that the findings in this
study will generate useful input to other Local Governments to evolve
strategies and fund control techniques to ensure judicious use of Councils’
funds and resources.
2. It will be an eye - opener to public
servant within the confine of Local Government employment to work harder,
appreciate financial management policies and procedure, and improve their
effectiveness and efficiency in administration as it plays a vital role in the!
developmental growth of any Local Government.
3. The study will motivate other government
ministries, parastatals and agencies in charge of local government supervision
to ensure strict compliance with laid down guidelines and procedures for
revenue generation and disbursement.
4. The
study would also expose those sources of revenue not well explored in terms of
revenue generation.
5. The study will serve as a reference
material for other researchers and interested parties.
1.7 SCOPE AND LIMITATIONS OF THE STUDY
This
research project will be limited external and internal sources of revenue
accruing to Uyo Local Government as well as the aspect of accountability that
has to do with controlling of these sources of funds and its utilization. This
study only cover the period of 2005 and 2006 fiscal year as the result of the
following constraints and problems
FINANCIAL
CONSTRAINT: - In view of the economic situation in the country, it often
difficulty to meet the financial objectives in a research project of this
nature. Consequently, this study is limited to Uyo Local Government Council due
to the limited financial resources at our disposal
TIME FACTOR:
- A tangible research work will normally require a number of years for completion
but that is not applicable here. The time constraints not withstanding, could
say, I have been able to delve into required facts of this research that would
make this project a useful material for any mature research that could be
carried out in this Local Government.
1.8 ASSUMPTIONS
In this
study, it is assumed that several factors contribute to the inability of Uyo
Local Government to undertake infrastructural
development in its area of jurisdiction. These include poor revenue
generation owing to irregular or non payment of taxes and rates and fraudulent
disposition of revenue collectors.
1.9 DEFINITION OF TERMS USED IN THE STUDY
ACCOUNTABILITY:
- Howard J.et al, (1999). Accountability has to do with a system f&
ensuring proper stewardship of assets which involves a legal and word liability
for ensuring that public funds are used for public ends and purposes and that
the best value is obtained for money spent.
REVENUE: -
According to Buchanan, Flowes (1975,p.70), Revenue is defined as the money
generated by the government or any public sector to carry out its functions. It
is the amount of income received or total receipts. The source of internally
and externally generated revenue varies from one council to another.
CONTROL: -
This refers to the institutionalization of administrative and statutory
measures to ensure that appropriate Funds are spent according to laid down
rules and regulations, minimizing of waste, checking dishonesty and
extravagance and the promotion of economy and effectiveness in the conduct of
the financial activities of government.
LOCAL
GOVERNMENT: - In the words perceives Local Government as “that Nation or State
which deals mainly with people of a particular place”.
The 1976
Local Government reform conceives Local Government as government at the Local
level examined through representatives council established by law to exercise
specific powers within defined areas.
For the purpose of this research therefore, a local Government can be
implied to be a unit of government established by act of law to administer the
function of government and see to the welfare and interest of the Local
dwellers under the Local Government system.
FEES: -
Derek (1983:72) defines fee as “the amount of money charged for service
rendered”.
GENERATION:
- Hunby et al (1972: 77) defines generation as “the bringing or causing
something to exist or occur”. Therefore to define generation to suit the study
as follows: - it is the bringing of revenue into existence.
CHARGES: -
Derek (1972: 78) defines charges as “the price demanded for services of goods”.
RATE: - This
is defined as tax of property (land and building) paid to local authority for
local purposes.
RENT: - It
is a regular payment for land and building utilization: - it is to use or
making use of something especially for a practical purpose.
1.10 HISTORICAL BACKGROUND OF THE STUDY
Uyo is the
state capital of Akwa Ibom, a major oil producing state of Nigeria. The town
became the capital of the state on September 23, 1987 following the creation of
Akwa Ibom State from erstwhile Cross River State. The University of Uyo resides
in this town. The population of Uyo, according to the 2006 Nigerian Census
which comprises Uyo and Itu, is 427,873 while the urban area, including Uruan
is 554,906.
The city can
be accessed by road via the A342 highway, as well as Abak Road, Nwaniba Road,
Itu Road, Oron Road, Idoro Road and Aka Road. Nearby airports include the Akwa
Ibom International Airport at Okobo and Margaret Ekpo International Airport,
Calabar.
Uyo is a
fast-growing city as it has witnessed some infrastructural growth in the past
nine years. It has an intensive network of roads such as the IBB Way, Atiku
Abubakar Avenue, Udo Udoma Avenue, Nsikak Eduok Avenue and Edet Akpan Avenue
which is an eight-land superhighway and currently the widest road in Uyo.
Transportation
in Uyo mainly by tricycles, popularly known as Keke in the urban areas and
motor bike called Alaluk in Ibibio in the rural areas like interior villages.
Uyo is home to many notable housing districts such as the Ewet Housing Estate,
Osongama Estate and Shelter Afrik. The city of Uyo is notably neat and
hospitable to foreigners and its aborigines. Highbrow residential areas in Uyo
include the prestigious Ewet Housing Estate, Osongama Estate, Shelter Afrik and
a host of other choice areas in the town and its environs. The city boasts
recreational areas such as the Ibom Connection popularly known as “Ibom Plaza”
and the prestigious Le Meridien Ibom Hotel & Golf Resort.
Uyo is home
to the University of Uyo, formerly known as the University of Cross River
State. Its name was changed in 1991, when the government of Nigeria established
it as a Federal University. This school has various campuses in Uyo such as
Town Campus and Annex Campus in Ikpa Road, Permanent Site/Main Campus in
Nwaniba Road, UYTH/Medical Campus at Abak Road and Ime Umana Campus at
Ediene-Abak.
1.11
ORGANIZATION OF THE STUDY
This project
is organized into five chapters. Chapter one introduces this study, gives the
nature of the problem, statement of the problem, research objectives, the
significance, scope and limitations of the study, the assumptions and
definition of terms used are also highlighted in the chapter with the
historical background to the area of study of the research before the
organization of the study.
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