Abstract
This research work was on “Revenue collection and infrastructural development in the Local Government areas of Akwa Ibom State. The aim of this paper is to evaluate the relationship between the internally regenerate revenue and the provision of water in the select local government areas of Akwa Ibom State. The population of this study is the entire 31 local governments in Akwa Ibom State. The sample size used in the study is 99 respondents. Panel data was extracted from the local governments Audited financial statement for the period of Ten years (2007-2016). The research instrument for data collection was the questionnaire that contained questions that are related to the respondents to choose the one that agree with their opinion. The study therefore recommends that the local governments authorities in Akwa Ibom State should use their resources with high sense of prudence, transparency and accountability in incurring expenditure for the development of various sectors of their local government economic so as to enhance their internally generated revenue. This will reduce dependency on statutory allocation from the federation account.
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