A critical evalluation of internal revenue generating efforts of some local government areas in Akwa Ibom state

  • SO Tamuno
  • IB Umoren


The state of our local government finances in recent time has been an issue for national concern. Their bad financial state has robbed our rural areas of infrastructural provision and/or development. Specifically, this ha led to the deteriorating standard of our rural roads, health services, schools, water supply, electricity, food production, staff welfare and general condition of living in the rural areas. This ugly situation is blamed on the lackadaisical attitude of local governments to generate their revenue internally and the alleged financial mismanagement by local governments' administrators. In a bid to enhance improvement of local government internal revenue efforts, the federal government has embarked on several policies some of these include; the creation of more local government areas from 96 divisions in 1963 to 774 local government areas in 1993. The local government reform of 1976 and the use of internal revenue effort as one of the incentives for horizontal revenue allocation to local governments. Inspite of these efforts by successive governments, the problem continues to persist. Our focus in this paper is on the efforts made by selected local government areas of Ikwa Ibom state to generate their revenue internally. A combination of questionnaire, interview and direct observation methods were employed for our data acquisition. Though some of these local governments studied have recorded marginal improvements, their performances are far below expectation. It is also revealed that mismanagement, lack of commitment, poor methods of revenue collection and lack of infrastructural provision and development are some of the factors militating against the internal revenue efforts of these local government areas.

Sophia: An African Journal of Philosophy Vol. 8(1) 2005: 142-157




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