Revenue generation is the nucleus and the path to modern development. Thus, the study was to assess the effect of revenue generation in rural development in Nigeria,  a case study of Ihiala Local Government Areas, Anambra state This is because local government as the third tier of government and the closest to the people especially in the rural areas needed revenue to provide basic social amenities to the people. But it is unfortunate to note that the local government management has not lived up to expectation especially to provide basic social amenities to the rural people. Thus, the objective of the research was to analyze the extent to which poor revenue generation had affected the development of those areas. The researcher used primary and secondary methods of data collection to generate the needed data. The data obtained through questionnaire was presented in tables and expressed in simple percentages. The following were some of the findings which included poor rural development of the areas, lack of basic social amenities to the rural people and lack of revenue to maintain the existing infrastructures. The researcher therefore recommended that the local government should provide basic amenities of high quality. By doing so, the people’s interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area.       


Cover page

Approval page                                                          i

Dedication                                                                       ii

Acknowledgment                                                             iii

Table of content                                                               iv

Abstract                                                                   vii

Chapter one

1.1   background of the study                                  1

1.2   statement of the problem                                2

1.3   purpose/objective of the study                        3

1.4   research questions                                           4

1.5   significance of the study                                  4

1.6   scope and delimitation                                    5

1.7   limitation of the study                                     5

1.8   definition of terms                                           6

Chapter two

Literature review

2.0   development of local government In Nigeria                                                                 11

2.1   sources of review generation in local government                                                            15

2.2   the need for revenue generation in the rural development of local government areas.       21

2.3   the problems of revenue generation                 24

2.4   the implication of revenue generation on the rural development of local government areas    27

2.5   tax as a major source of revenue                     35

2.6   the purpose of tax                                            37

2.7   problems associated with tax collection in Ihiala local government area              39

Chapter three

3.0   research methodology                                      45

3.1   research design                                                       45

3.2   area of study                                                    46

3.3   population of the study                                   46

3.4   sample size and sampling techniques             46

3.5   instrument for data collection                  48

3.6   sources of data collection                                49

3.7   validation of instrument                                  49

3.8   method of data analysis                                   50

 Chapter four

4.0   data presentation and analysis                       55

 Chapter five:

5.1   summary of findings                                                73

5.2   recommendation                                                      74

5.3   conclusion                                                               76

Bibliography                                                            77

Appendix                                                                 80