Local government, being the third tier of government, has not performed maximally in the provision of infrastructural development.How can an innovation be introduced towards enhancing effective and efficient tax collection and revenue mobilization in the local government level the level of corruption or sharp practices on the part of the tax collectors and revenue generator in the government area the effect of political instability over tax collections and revenue generalization in local government council and also its affect on administration growth and service local government level.
BACKGROUND OF THE STUDY
The performance of any local government is subject of the availability of adequate funds, which it can generate and use to finance its even increasing responsibilities. In the recent time local government has generated a lot of interest in the national polities as a result of its strategic influence and impact on the life of the citizen of the grassroots.
Local government activities are fundamental as they affect the basic daily lives of the rural and urban dwellers. Its is crucial role of the local government that led to the local government emerging in 1976 as a governments in Nigeria have a quiet of function to carry out and it is only when money is available and fairly adequate that the objective can be carried out.
In the years since 1976 local government reforms, the finances of local government in Nigeria have undergone significant structural and institutional changes. Among other things those changes have manifested in substantially higher financial transfer to the local government. In spite of that development however the position of the local government finances especially when viewed within the wider content of the Nigeria economy remains unimpressive. In recent years, local government finances account for only about one percent of the country’s Gross Domestic Product (GDP). Equally too, problem associated with inadequate of funding continue to remain quite high among factors most frequently identified as militating against the ability of local government to effectively perform their statutory devolved functions Fika (1997:8).
Enugu South Local Government is one of the two local government comprising Enugu municipal city and a number of autonomous rural communities surrounding the city. Enugu South Local Government was created on September 27th 1991; it has an estimated total population of 317067. It is situated in South Eastern side of Enugu Township. The area lies mainly 763 feet’s above sea level and about 115 kilometers east of the Niger River form the Onitsha bank of that River. The local government area of bounded by Udi Hills and spreads through an undulating valley.
The Headquarter of Enugu South local government is located at Nnobi Street in Uwani. The local government is made up of two district sectors with a total of thirteen wards. Theses are: -
a. An urban section comprising Uwani (East and West) Agabani, Awakunanaw Maryland, Achara Layout (East and West) it has a total of seven local government wards.
b. A rival section presently inhabited mainly by the indigenous population. This has a total of six local governments ward mainly, Amaechi (East and West) Obeagu, Amaechi Uno, Ugwuaji and Akwuke Nwala (1:2).
STATEMENT OF THE PROBLEM
Local government being the third tier of government has not performed maximally in the provision of performed structural development, bearing in mind it has a means of generating fund known as tax. What is the cause of this unfaithful habit exhibited by tax collector in the local government? What is the effect of the poor recording of tax collection in the sphere of the local government? How has it proved so difficult to redress these unwholesome corrupt attitudes of tax collectors? How effective is the regulation which governs tax collection and revenue mobilization in the local government?
How can on innovation be introduced toward enhancing effective and efficient tax collection and mobilization strategies? All these are the thought – provoking question which the project tend to answer.
OBJECTIVE OF THE STUDY
The objective of the study of tax collection and revenue mobilization in local government council in Enugu South is to determine or to ascertain
SCOPE OF THE STUDY
The scope of these work boarders on the study of tax collection and revenue mobilization in local government level with particular reference to Enugu south local government council
SIGNIFICANCE OF THE STUDY
One major challenge to Enugu South Local Government today is their ability to provide services to the community adequately and be able to pay staff salaries. A key instrument is the ability of local government to fulfill this statutory obligation is no doubt the availability of funds. The financial resources of most Local Government in the country today paint a gloom picture including Enugu South. To improve this financial and development of the local government system the following steps have to be taken.
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