ABSTRACT
This study was carried out to examine the impact of poor revenue generation on the development of local government areas in Nigeria using Osogbo local government area in Osun State as a case study. 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 have 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 impact of poor revenue generation on the development of local governments areas in Nigeria using Osogbo local government in Osun State as a case study. This research made use of survey method of research were data was collected using primary and secondary sources. A total of 133 respondents were validated and used for this study. The data obtained through questionnaire was presented in tables and expressed in simple percentages. The following were some of the findings which included poor 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.
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