Taxation as a Source of Revenue Generation in Local Governments, Nigeria

摘要

This paper examined Taxation as Source of Revenue Generation in Local Governments, Nigeria which covers a period of 5years (2013-2017). The researchers’ adopted a descriptive and empirical case study approach using secondary data. Findings revealed that some of the potential sources of revenue are completely neglected by the local government authority and also finds out that civil servants constitute the highest source of tax revenue in form of PAYE to the local government. Also, it shows that taxation in no doubt have impacted the economic development of Nigeria in general. Based on this study, it is recommended that periodical training of tax officials should be introduce by the government to maintain high generation of tax revenue and the system deserves autonomy that will enable it to hire the right quality of staff and equipment that it deserves to make it function effectively.