AN APPRAISAL OF LOCAL REVENUE GENERATION IN THE ZABZUGU DISTRICT ASSEMBLY

Abstract

The study is on the topic an appraisal of local revenue generation in the Zabzugu District Assembly. The study set out to discover other revenue sources that are not being explored by the Assembly, the strategies that have been adopted for revenue collection and in view of accounting procedures. Finally, the study considered the contribution of internally generated fund to the development of the District. The population embodied both target (entire population of Zabzugu District) and accessible population; including revenue collectors, management and staff of the Assembly, individuals manning sub-structures among others. The sample was made up of Core Management staff of the District Planning Committee, Permanent Revenue collectors, Commission collectors, Staff of Urban Town and Area Councils and Assembly members. Under this study, questionnaire was used as a tool for data collection. The questionnaire was divided into four main areas: The section 'A' was devoted on the demographics characteristics of respondents, whiles section 'B' centered on revenue mobilization strategies of the district assembly., C impact of revenue collection on development, D impact of other grants on the development of Zabzugu District. One Hundred of these consisting of 63 males and 37 females were selected using probability and non-probability sampling techniques. The results indicated that revenue sources such as those from investments, building permits and such like are not being explored by the Assembly. It also revealed that though the IGF of the Assembly is contributing to the development of the District, it is not enough to significantly fund projects. Consequently, Government funding is extremely important. To increase revenue mobilization of the Assembly, the study recommended that there should be continuous education of the taxpaying public, prosecution of defaulters and training for Revenue collectors