International Journal of Academic Multidisciplinary Research (IJAMR)
  Year: 2021 | Volume: 5 | Issue: 4 | Page No.: 337-350
Evaluation Of Revenue Generation 'Vis A' Vis' Infrastructural Development In Anambra State (2014-2018)
Obi, Helen Obiageli PhD; Emenike, Ekene & Chukwurah, Daniel Chi Junior PhD

Abstract:
In the contemporary world today, the need to decentralize administration to facilitate efficiency, effectiveness and good governance has become the rule rather than the exception. Both developed and developing countries ensure that services are delivered to the people at the grassroots. It is no doubt that these services are delivered via a structure put in place by these countries, which are given different names. In Nigeria, it is called local government. Today's Local Government Administration in Nigeria is faced with varieties of problems, one of which is the problems associated with sourcing for funds via internally generated revenue. This mired problem is cogwheels to smooth running of local government administration in Nigeria, especially in the area of infrastructural development which needs huge sum to embark on. It is based on this that this study was carried out to examine the effect of internally generated revenue on the infrastructural development of local governments in Anambra state: 2014-2018. Specifically, the study was carried out to determine the impact of internally generated revenue on health care infrastructure, primary educational facilities, water resource infrastructure and rural electrification. Four research questions and four null hypotheses guided the study. The study adopted a descriptive survey research design and was conducted in Awka South, Anaocha, Onitsha North, Anambra East, Ihiala and Orumba North Local Government Areas of Anambra State. The population for the study is 1252650 people of the local government areas, 400 sample sizes was obtained using Taro Yamane's formula, proportionate allocation method was used to allocate the samples to the local governments. The instrument for data collection was a structured questionnaire which was face-validated by research experts. The data collected for this study was analyzed using mean and simple percentage; however chi-square was used to analyze the hypotheses. The findings of the study showed that the internally generated revenue have no impact on infrastructural development in the local governments, due to the smallness of the revenues generated. It was therefore recommended among others that there is an urgent need to revisit the crucial issue of the nature of political arrangement that legally impose serious restrictions on local government revenue mobilization capacity by the state government, as this financial encroachment from the state government should be redressed and financial autonomy granted to the local government, to generate revenues from all the sources provided to it by the constitution. This in no small way will help the local government live up to its constitutional responsibilities.