Analysis of Revenue Generation and Service Delivery in Ibarapa Central Local Government, Igboora, Oyo State (2010-2014)

Ojo Oyetunde; Samson Oyedele Kayode

Tytuły

Abstrakt

Research aims. This study focuses on the relationship between revenue generation and service delivery in Ibarapa Central Local Government, Igboora, Oyo State, Nigeria (2010–2015) . It identifies the various sources of revenue generation of the local government and analyses the effect of each one on service delivery. It also examines the factors militating against the effectiveness of the various sources and recommend how they can be improved upon.

Methodology. The methodology of the study is secondary relying on the local government internally generated revenue documents, departmental expenditure account documents, statutory allocation records, ledgers, cash books and annual budget estimates between 2010–2014. Descriptive Statistical tools of percentages, frequency and table distribution as well as inferential statistical tools of Analysis of Variance (ANOVA) were used to interpret the data. The result of tested hyphotesis (F = 2.154 at 0.05 level of significance) indicates that there is relationship between Internally Generated Revenue (IGR) and Service Delivery in Ibarapa Central Local Government, Igboora. However, the relationship does not have the desired effect in the local government because of the paltry sum of the Internally Generated Revenue (IGR).

Key findings. The heuristic values of the study are thrice fold. First, it will deepen knowledge on the role and importance of local government generally as an agency of public finance. Also, it will provide an insight on how strategies can be devised on the improvement of their internally generated revenue. Third, it will provide input on how local governments generally can be more judiciously, effectively and efficiently managed.

Research aims. This study focuses on the relationship between revenue generation and service delivery in Ibarapa Central Local Government, Igboora, Oyo State, Nigeria (2010–2015) . It identifies the various sources of revenue generation of the local government and analyses the effect of each one on service delivery. It also examines the factors militating against the effectiveness of the various sources and recommend how they can be improved upon.

Methodology. The methodology of the study is secondary relying on the local government internally generated revenue documents, departmental expenditure account documents, statutory allocation records, ledgers, cash books and annual budget estimates between 2010–2014. Descriptive Statistical tools of percentages, frequency and table distribution as well as inferential statistical tools of Analysis of Variance (ANOVA) were used to interpret the data. The result of tested hyphotesis (F = 2.154 at 0.05 level of significance) indicates that there is relationship between Internally Generated Revenue (IGR) and Service Delivery in Ibarapa Central Local Government, Igboora. However, the relationship does not have the desired effect in the local government because of the paltry sum of the Internally Generated Revenue (IGR).

Key findings. The heuristic values of the study are thrice fold. First, it will deepen knowledge on the role and importance of local government generally as an agency of public finance. Also, it will provide an insight on how strategies can be devised on the improvement of their internally generated revenue. Third, it will provide input on how local governments generally can be more judiciously, effectively and efficiently managed.

Słowa kluczowe

Internally Generated Revenue, efficiency, effectiveness, Ibarapa Central Local Government, Nigeria

Bibliografia

Abgani, B.J., & Ugwoke, R.O. (2014). The State Joint Local Government Accounting System Challenges on Rural Development in Nigeria. Research Journal of Finance & Accounting, 5(18). Retrieved fromhttp://www.iiste.org/journals/index.php/RJFA/article/download16219/16602, [access 24.09.2017].Adedokun, A. (2102). Local Government Tax Mobilization and Utilization in Nigeria: Problems and Prospects. Retrieved fromhttp://visar.csustan.edu/aaba/Adedokun.pdf, [access: 24.09.2017].

Adenugba, A.A., & Ogechi, C.F. (2013). The Effect of Internal Revenue Generation on Infrastructural Development: A Study of Lagos Internal Revenue Service. Journal of Educational and Social Research, 3(2), 419–436.

Adeoti, J.O., Olawale, Y.A., & Abdulraheem, M. (2014). A Comparative Analysis of SWOT on Sources of Internally Generated Revenue in Oyo State Local Government. International Journal of Research in Management & Business Studies, 1(2).

Adi, A.A., Magaji, I.Y., & Eche, E. (2015). Internal Revenue Generation in Taraba State, Nigeria: Problems and Prospects. International Journal of Economic Commerce and Management, 3(2), 1–13.

Afegbua, S.I. (2010). Democracy, Civil Society and Governance in Nigeria. African Journal of Institutions and Development, 5(8), 305–312.

Agba, M.S., Ocheni, S., & Nnamani, D.O. (2014). Local Government Finance in Nigeria: Challenges and Prognosis for Action in a Democratic Era (1990–2013). Journal of Good Governance and Sustainable Development in Africa, 2(1), 84–96.

Akhaine, S.O. (2009). Local Government Administration in Nigeria. Old and New Vision. Lagos: Centre for Constitutionalism and Demilitarization (CENCOD).

Akindele, S.T. (2004). Political Mobilization for Rural Development and a Stable Nigerian Democratic Republic: An Indepth Examination of the Role of Local Governments. Journal of Human Ecology, 162(2), 99.

Akindele, S.T., Olaopa, O.O., & Obiyan, A.S. (2009). Financial Autonomy and Consistency of Central Government Policy Towards Local Governments. International Review of Administrative Sciences, 7(5), 311–332.

Akinoye, S. (2013). Federal Allocation: The Nightmare Is Not Over. The Nation Newspaper, Monday, October 14.

Alo, E.N. (2013). Fiscal Federalism and Local Government Finance in Nigeria. World Journal of Education, 2(5), 19–27.

Arrow, K., Musgrave, R., & Samuelson, P. (1954; 1955), quoted from Adenugba, A.A., & Ogechi, C.F. (2013). The Effect of Internal Generation on Infrastructural Development: A Study of Lagos State Internal Revenue Service. Journal of Education and Social Research, 3(2), 419–436.

Atakpa, M., Ocheni, S., & Nwakwo, B.C. (2012). Analysis of Options for Maximizing Local Government Internally Generated Revenue in Nigeria. International Journal of Learning and Development, 2(5), 94–104.

Bello-Imam, I.B. (2010). Intergovernmental Relations in Nigeria in Bello-Imam.Local Government Finance in Nigeria. Ibadan: University Press.

Berejena, S. (2011). An Overview of Public Sector Reforms in Zimbabwe. Paper presented at the OSSREA Regional Conference on Three Decades of Public Sector Reform in Sub Saharan Africa, Cresta – Oasis hotel, Harame, 4–6 July.

Brough, P. (2012). Systemic Capacity Building: A Hierarchy of Needs. London: Oxford University Press.

CBN (2015). Annual Report and Statement of Accounts for the Year Ended 31st December 2014. Abuja: Central Bank of Nigeria.

CBN (2010). Annual Report and Statement of Accounts for the Year Ended 31st December 2010. Abuja: Central Bank of Nigeria.

Chiedozie, A.O. (2004). Local Government Administration and Rural Development in Nigeria. Aba: Kalu Press.

Coker, M.A., Eteng, F.O., Agishi, T.V., & Adie, H.I. (2015). Challenges of Expanding Internally Generated Revenue in Local Government Council Areas in Nigeria. Journal of Sustainable Development, 8(9), 79–88.

Coker, M.A., & Adams, J.A. (2012). Challenges of Managing Local Government Finance in Nigeria. Research on Humanities and Social Sciences, 2(3), 1–12.

Dang, D.Y. (2013). Revenue Allocation and Economic Development in Nigeria: An Empirical Study.Retrieved fromhttp:sgo.sagepub.com/content/3/3/2158244013505602, [access: 24.09.2017].

Dorn, J.A. (2012). The Scope of Government in a Free Society.Carto Journal, 32(3), 629–642.

Diejomaoh, I., & Eboh, E. (2010). Local Government in Nigeria: Relevance and Effectiveness in Poverty Reduction and Economic Development. Journal of Economics and Sustainable Development, 1(2), 12–28.

Eboh, E.C., & Lemchi, J.I. (2010). Business Environment in Nigeria States: Tackling the Security Challenges. Enugu: African Institute for Applied Economics.

Edogbanya, A., & Ja’afaru, G.S. (2013). Revenue Generation: Its Impact on Governmental Effort (A Study of Selected Local Council in Kogi East Senatorial District). Global Journal of Management and Business Research Administration and Management, 3(4), 13–26.

Ekpe, A.N. (2006). The Substance of Local Government Administration in Nigeria (Theory and Practice). Lagos: Asbot.

Ekpe, A.N., Daniel, E.E., & Ekpe, A.M. (2013). Analysis of Performance Appraisal System of the Nigeria Public Sector Organizations. Journal of Humanities and Social Sciences, 18(3), 49–54.

Esu, B.B., & Inyang, B. (2009). A Case for Performance Management in the Public Sector in Nigeria. Journal of Business and Management, 4(4), 25–26.

Ibok, E., & Tom, E. (2010). Introduction to Local Government Administration in Nigeria: Contemporary Issues. Nigeria: Edinson.

Ibok, E. (2012). Governance and Project Implementation in Local Government in Nigeria. In: C.O. Bassey, & G.O. Ozumba,Political Science and Introductory Reader. Lagos: Concept Publication.

Ibok, E. (2012). Alternative Sources of Revenue Generation for the Development of Rural Areas in Africa: The Nigeria Experience. International Journal of Social Sciences, 6(5), 1–11.

Ibok, E. (2014). Local Governance and Service Delivery in Nigeria. Caribbean Journal of Service and Technology, 2(2), 536–541.

King, M.C. (1988). Localism and nation-building. Ibadan: Spectrum.

Kizito, E.U., & Fadila, J. (2015). The Challenges of State and Local Government Joint Account and its Impact on Rural Development in Nigeria. Retrieved fromhttp:www.academia.edu/7977731. [access: March 7, 2015].

Langood (1953), quoted from Olusola, O.O. (2011). Boosting Internally Generated Revenue of Local Governments in Ogun State, Nigeria. European Journal of Humanities and Social Sciences, 8(1), 338–348.

Lee, D.R., & Clark, J.R. (2013). Market Failures, Government Solutions and Moral Perceptions. Carto Journal, 33(2), 1–25.

Mbanefo, G.F., & Bello-Imam, I.B. (2010). PotentialRevenue Services for Local Governments. In: I.B. Bello-Imam (ed.), Local Government Finance in Nigeria. Ibadan: University Press.

Mbanya, P.Y. (2009). Elements of Comparative Government and Administration. Kaduna: Ray Publishing Company.

Mbaya, P.Y., Audu, R.A., & Aliyu, M. (2014). Administrative Efficiency as a Strategy for Improved Local Government Effectiveness in Borno State, Nigeria. Global Journal of Political Science and Administration, 2(5), 9–22.

Mills, J.S. (1975).Consideration of Representative Government. London: Oxford University Press.

Nhena, A.G. (2015). Privatization of Public Enterprises in Developing Countries: An Overview. International Journal of Humanities and Social Sciences, 5(9), 247–256.

Obafemi, M.A., & Bakare, H.O. (2007). Effects of Social Economic Factors on Rural Water Supply Schemes: Management Sustainability in Nigeria. Journal of Arts and Social Sciences, 9, 84–88.

Ojo, O. (2009). Efficient Management for Local Government: The Nigerian Experience.Bulletinne Universitajii Petrol-gazedin ploieti, Lxi (2), 36–44.

Ojo, S. (2003). Principles of Nigeria Taxation. Lagos: Sagriba Publication.

Ola, R.F., & Bello-Imam, I.B. (2010). Resident’s Percpetion on Local Government Services. In: I.B. Bello-Imam (ed.), Local Government Finances in Nigeria. Ibadan: University Press.

Olaoye, C.O. (2008). Analysis of Government Finance (1st Edition). Ilorin: Clemart Publishers.

Olusola, O.O. (2011). Boosting Internally Generated Revenue of Local Governments. European Journal of Humanities and Social Sciences, 8(1), 338–348.

Olusola, O.O., & Siyanbola, T.T. (2014). The Role of Internally Generated Revenue of Local Governments Administration in Nigeria. Journal of Business Management and Social Science Research, 3(5).

Onah, F.E. (2007). Fiscal Federalism in Nigerian. Nsukka: Great AP Publishers.

Oseni, M. (2003). Internally Generated Revenue in Nigeria: A Panacea for States Development. European Journal of Humanities and Social Sciences, 21(1), 1050–1066.

Oviasuyi, P.O., Idada, W., & Israojie, L. (2010). Constraints of Local Governments Administration in Nigeria. Journal of Social Sciences, 24(2), 81–86.

Owen, H. (1999). Public Management and Administration – An Introduction. London: Macmilllian.

Panter-Brick, K. (1953). Local Government and Democracy: A Rejoinder. London School of Economics and Political Science, 31(4), 317–437.

Rabiu, S.A. (2004). Personal Income Tax in Nigeria: Procedures and Problems (1st Edition). Lagos: Adebanjo Publishers.

Sharpe and Moulin (1970), quoted from the work of Olusola, O.O., & Siyanbola, T.T. (2014). The Role of Internally Generated Revenue of Local Governments Administration in Nigeria. Journal of Business Management and Social Science Research, 3(5).

Ubels, J., Acquaye-Badoo, N., & Fowler, A. (2010). Capacity Development in Practice. Journal of Development, 5(2), 1489–1620.

Uhunmwangho, S.O., & Stanley, A. (2013). Problems of Revenue Generation in Local Government Administration in Nigeria. Business and Management Research Journal, 2(3), 89–96.

Wright (1978), quoted from Edegbonya, A. & Ja’afaru, G.S. (2013). Revenue Generation: Its Impact on Governmental Effort (A Study of Selected Local Council in Kogi East Senatorial District). Global Journal of Management and Business Research Administration and Management, 3(4), 13–26.

Informacje

Informacje: International Journal of Contemporary Management, 2017, Numer 16(4), s. 305 - 325

DOI: https://doi.org/10.4467/24498939IJCM.17.049.8272

Typ artykułu: Oryginalny artykuł naukowy

Tytuły:

Polski:

Analysis of Revenue Generation and Service Delivery in Ibarapa Central Local Government, Igboora, Oyo State (2010-2014)

Angielski:

Analysis of Revenue Generation and Service Delivery in Ibarapa Central Local Government, Igboora, Oyo State (2010-2014)

Autorzy

Ojo Oyetunde

Department of Management and Accounting, Faculty of Management Sciences, Ladoke Akintola University of Technology, Ogbomoso
Nigeria

Samson Oyedele Kayode

Department of Management and Accounting, Faculty of Management Sciences, Ladoke Akintola University of Technology, Ogbomoso
Nigeria

Publikacja: 26.03.2018

Status artykułu: Otwarte

Licencja: CC BY-NC-ND

Udział procentowy autorów:

Ojo Oyetunde (Autor) - 50%

Samson Oyedele Kayode (Autor) - 50%

Korekty artykułu:

-

Języki publikacji:

Angielski

Liczba wyświetleń: 5391

Liczba pobrań: 6573

<p> Analysis of Revenue Generation and Service Delivery in Ibarapa Central Local Government, Igboora, Oyo State (2010-2014)</p>

Pobierz pełny tekst

Tytuły

Abstrakt

Słowa kluczowe

Bibliografia

Informacje

Autorzy