1. AN INVESTIGATION OF LOCAL GOVERNMENT FINANCES AND ACCOUNTING SYSTEM
BACKGROUND TO THE STUDY
The local government is the third level of governance. State governments have significant control over local government councils, however the constitution now recognizes the activities of local government councils independently (Oshinsami, 2009).
Both p...
2. RESOURCES GENERATION AND MANAGEMENT IN PUBLIC INSTITUTIONS IN NIGERIA: A CASE STUDY OF THE MINISTRY FOR LOCAL GOVERNMENT AND CHIEFTAINCY AFFAIRS, KOGI STATE
Background of the Study
The local government system is a system of government established as a third tier of government after&nb...
3. CHALLENGES OF FINANCIAL MANAGEMENT IN NIGERIA LOCAL GOVERNMENT SYSTEM
BACKGROUND OF THE STUDY
According to aborisade, (2003) in his write up defined or state that financial management in any local government involves the inflows of payment, it can also be said to be the art of raising and spending money which i...
4. EXAMINATION OF THE EFFECTIVENESS OF TAX IDENTIFICATION NUMBER (TIN) IN COMBATING TAX EVASION IN NIGERIA
ABSTRACT
The study was carried-out to examine the effectiveness of Taxpayer Identification Number (TIN) in combating tax evasion in Nigeria (case study of Lagos State board of internal revenue). The related literatures were reviewed. The population...
5. EFFECTS OF VALUE ADDED TAX ON INTERNALLY GENERATED REVENUE
ABSTRACT
The study examined the impact of value added tax on the internally generated revenue of Lagos State for a 6-year period ranging between 2011 and 2016. The study established that VAT is a consumption tax on economic operations including imports....
6. TAXATION A SYSTEM OF GENERATING REVENUE BY GOVERNMENT
ABSTRACT
The major sources of the total foreign exchange accruing to out country comes form oil Beanies which everyone is undoubtedly aware has declined considerably. Consequently there has been a fall in the federation account. It then means that a state such as En...
7. THE EFFECT OF INTERNALLY GENERATED REVENUE ON ECONOMIC GROWTH OF LAGOS STATE (2010-2014)
STATEMENT OF THE PROBLEM
The state government is faced with myriads of problems ranging from corruption and embezzlement, poor financing, mismanagement of funds to poor leadership. This has deterred the development of state government in Nigeria. The major issues a...
8. THE EFFECT OF INTERNALLY GENERATED REVENUE ON NIGERIA ECONOMIC GROWTH (2012-2022)
ABSTRACT
The study investigated the effect of internally generated revenue (IGR) on economic development of Nigeria from 2012 to 2022. The inability of States and Local governments in Nigeria to generate enough revenue to cope with their expen...
9. ENHANCING INTERNALLY GENERATED REVENUE THROUGH TOURISM DEVELOPMENT
ABSTRACT
This study was carried out to examine whether tourism development enhances internally generated revenue in Akwa Ibom State with a particular reference to Ibeno Beach in Ibeno Local Government Area. To achieve this objective, three research questions and were fo...
10. LOCAL GOVERNMENT AS A VEHICLE FOR ECONOMIC DEVELOPMENT
ABSTRACT
The study was carried out with the aim of assessing local government as a vehicle for economic development in Nigeria. The study focussed on the activities of Wushishi local government area of Niger state.
In doing this, both primary and secondary&nbs...
11. MANAGEMENT OF LOCAL GOVERNMENT FINANCE
ABSTRACT
This research is aimed at examining ‘’The Management of Local Government Finance With particular reference to Kabba/Bunu Local Government Area of Kogi State’’ The research work is divided into five chapters. The researcher used both prim...
12. IMPACT OF REVENUE COLLECTION ON INFRASTRUCTURAL DEVELOPMENT IN NIGERIA
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 provis...
13. THE ADMINISTRATION OF LOCAL GOVERNMENT AND CHALLENGES OF RURAL DEVELOPMENT
Abstract
The major concern of this research work is to assess the role of Idemili South Local Government Area of Anambra State in rural development of its constituent communities. In achieving this, the research work relies on descriptive approach and structured questio...
14. THE ADMINISTRATION OF LOCAL GOVERNMENT AND CHALLENGES OF RURAL DEVELOPMENT
Abstract
The major concern of this research work is to assess the role of Idemili South Local Government Area of Anambra State in rural development of its constituent communities. In achieving this, the research work relies on descriptive approach and structured questio...
15. DEVELOPMENT OF A MODEL FOR EFFECTIVE HOUSING BUDGET PERFORMANCE IN ANAMBRA STATE, NIGERIA
Statement of the Problem
Anecdotal evidence suggests that the housing budget of Anambra State is fraught with poor performance, arising from inefficient planning and preparations, low involvement of housing cost professionals and lack of infrastructural support for the State&lsquo...
16. THE IMPACT OF INTERNALLY GENERATED REVENUE (IGR) ON OUTPUT IN KWARA STATE (1988-2017)
ABSTRACT
This study examine the impact of internally generated revenue IGR) on economic output in Kwara State from 1988 to 2017. The data were however analysed using Autoregressive Distributive Lag model (ARDL) and Vector Autoregressive (VAR). The ARDL test for cointegration at the leve...
17. EVALUATION OF THE PROVISION AND MANAGEMENT OF FACILITIES IN SECONDARY SCHOOLS IN ZARIA EDUCATION ZONE, KADUNA STATE, NIGERIA
ABSTRACT
The study was on the evaluation of the provision and management of facilities in secondary schools in Zaria Education Zone, Kaduna State, Nigeria. To achieve the main objectives, four specific objectives were stated which are to: ascertain the provision and management of teachi...
18. EVALUATION OF MANAGEMENT PRACTICES OF COLLEGES OF EDUCATION IN NORTH CENTRAL GEO - POLITICAL ZONE, NIGERIA
ABSTRACT
This study, “Evaluation of Management Practices of Colleges of Education in North Central GeoPolitical Zone, Nigeria” was carried out with a view to providing the information on how Colleges of Education were managed in the area of study. The objectives of the study...
19. THE EFFECT OF FRAUD AND RELATED FINANCIAL CRIMES ON ONLINE BUSINESS
Background of the Study
Small and medium-sized enterprises (Business) play a crucial role in national economies, making them essential for the creation of new jobs, expansion of the economy, and alleviation of poverty....
20. An Exploration of Governmental Accounting Practices on Internally Generated Revenue in Toto LGA, Nasarawa State
Background of the Study
Internally Generated Revenue (IGR) is a critical source of funding for local governments, enabling them to finance developmental projects and deliver essential services. Governmental accounting practices ensure proper management of IGR by promoting transparency,...
21. The Impact of Governmental Accounting on Internally Generated Revenue in Jos East, Plateau State
Background of the Study
Governmental accounting is a critical tool for managing and reporting financial activities within public sector institutions. In Jos East Local Government Area (LGA) of Plateau State, internally generated revenue (IGR) serves as a significant source of funding fo...
22. Accounting Information System as a Tool for Monitoring Internally Generated Revenue in Maiduguri Local Government Area
Background of the Study
Internally Generated Revenue (IGR) is crucial for the financial sustainability of local governments in Nigeria, as it enables them to fund various developmental projects. However, inefficient revenue tracking and management syste...
23. Effect of Accounting Information System on Internally Generated Revenue in Ningi Local Government Area
Background of the Study
Internally generated revenue (IGR) is a crucial source of funding for local government operations, including infrastructure development and social services. In Ningi Local Government Area, effective management and tracking of IGR...
24. Impact of Accounting Information System on Internally Generated Revenue in Balanga Local Government Area
Background of the Study
Internally Generated Revenue (IGR) is crucial for the financial sustainability of local governments, including Balanga Local Government Area (LGA). However, many local governments still face challenges in effectively managing and...
25. Accounting Information System and Internally Generated Revenue Tracking in Lafia Local Government Area
Background of the Study
Internally Generated Revenue (IGR) is crucial for the financial sustainability of local governments. Accurate tracking and management of IGR can enhance transparency and reduce financial mismanagement. Accounting Information Syst...
26. An Evaluation of the Effectiveness of Revenue Generation Systems in Nigerian Local Governments: A Case Study of Enugu North LGA
Background of the Study
Local governments play a pivotal role in grassroots development, yet their capacity to generate adequate revenue remains a recurring challenge in Nigeria. The effectiveness of revenue generation systems directly impacts their abi...
27. An Examination of Internally Generated Revenue (IGR) Challenges in Nigerian States: A Study of Kano State
Background of the Study
Internally Generated Revenue (IGR) is essential for state governments to achieve fiscal independence and sustainable development. However, Nigerian states face significant challenges in maximizing IGR, often relying heavily on fe...
28. The Impact of PIT Evasion on Government Revenue: A Study of Anambra State
Background of the Study
Personal Income Tax (PIT) is a primary source of internally generated revenue (IGR) for state governments in Nigeria. However, tax evasion remains a critical challenge, undermining revenue mobilization and fiscal...
29. The Impact of Tax Evasion on Government Revenue in Nigeria: A Case Study of Lagos State Government
Background of the Study
Tax evasion, the illegal practice of not paying taxes owed, poses a significant threat to the economic stability and development of many nations, including Nigeria. Lagos State, often regarded as the economic hub of Nigeria, relies...
30. The Impact of Tax Morale on Compliance Behavior in Nigeria: A Case Study of Lagos-Based Businesses
Background of the Study
Tax morale refers to the intrinsic motivation of individuals and businesses to pay taxes, shaped by their perceptions of fairness, trust in government, and social norms. High tax morale is associated with greater voluntary complianc...
31. An Evaluation of the Impact of Tax Reforms on Economic Growth: A Study of Lagos State
Background of the Study
Tax reforms play a crucial role in shaping the economic development of a region by providing governments with the resources needed to finance infrastructure, public services, and other developmental projects. In...
32. An Assessment of Revenue Generation Strategies in State-Owned Polytechnics: The Case of Yaba College of Technology
Background of the Study
Revenue generation is a critical component for the sustainability and growth of state-owned polytechnics. In Nigeria, these institutions face financial constraints due to inadequate government funding, which limi...
33. The Impact of Government Revenue Leakages on National Development: Evidence from Cross River State
Background of the Study
Government revenue serves as the backbone of national development, funding critical sectors such as infrastructure, education, and healthcare. However, revenue leakages due to corruption, tax evasion, and inefficient collection systems significantly impede develo...
34. An Appraisal of Revenue Generation Strategies in Local Governments in Kogi State
Background of the Study
Revenue generation is crucial for local governments to fund essential public services such as education, health, infrastructure, and social welfare programs. In Nigeria, local governments are expected to generate a significant portion of their revenue from intern...
35. The Role of Taxation in Enhancing Local Government Development: A Study of the Abuja Municipal Area Council
Background of the Study
Taxation is a fundamental mechanism for generating revenue essential for the functioning and development of any government. It provides local governments with the financial capacity to implement development projects, deliver public services, and...
36. The Effect of Local Government Fiscal Policies on Revenue Generation in Nguru Local Government, Yobe State
Chapter One: Introduction
1.1 Background of the Study
Nguru Local Government in Yobe State, located in northeastern Nigeria, has faced a variety of economic challenges, including limited revenue generation capabilities, which has hindered its capacity to fund development proje...
37. The Effect of Fiscal Policies on Local Development in Jalingo Local Government Area, Taraba State
Chapter One: Introduction
1.1 Background of the Study
Jalingo Local Government Area, the capital of Taraba State, serves as a crucial economic hub in northeastern Nigeria. Fiscal policies, which include govern...
38. An assessment of the effectiveness of local government financial management practices in Jalingo North Local Government Area, Taraba State
Chapter One: Introduction
1.1 Background of the Study
Effective financial management is crucial for the successful operation of local governments, particularly in ensuring the delivery of public services and the achievement of development goal...
39. An Assessment of Revenue Generation Strategies in Tertiary Healthcare Institutions in Benue State
Background of the Study
Tertiary healthcare institutions play a crucial role in providing specialized medical services, advanced treatments, and medical training. However, sustaining their operations requires substantial financial resources, making reve...
40. EVALUATION OF THE REVENUE GENERATING POTENTIAL OF OWERRI NORTH LOCAL GOVERNMENT AREA AND IT'S EFFECTS ON THE PERFORMANCE OF THE LOCAL GOVERNMENT
Background of the Study
Local governments play a crucial role in the socio-economic development of communities by providing essential services and infrastructure. The ability of a local government to fulfill these responsibilities largely depends on its capacity to gene...
41. The impact of internally generated revenue on local government development projects in Owo Local Government Area, Ondo State
Background of the Study
Internally generated revenue (IGR) is a crucial financial resource for local governments, underpinning the planning and execution of development projects. In Owo Local Government Area, Ondo State, the ability to mobilize funds internally is increas...
