1.0INTRODUCTION
1.1BACKGROUND OF STUDY
The history of local government is closely tied up with the history of British colonialism in the country. It represented a system of indirect rule, which aimed at establishing a form of local Administration through traditional authorities.
According to the 1979 National Guideline on local Government Reforms defined Local Government as:
“Government at the grassroots level exercised through representative councils, established by law to exercised specific powers within defined area”.
The united nation office of public administration defines local government as:-
“A political sub-division of a nation which is constituted by law and has substantial control of local affaires including the power to impose taxes or to ax act labour for prescribed purpose”. Ola F.R. (1987).
The native authorities provided a form of stable local government which strengthened the base of the colonial government.
It is worthy of note, that no central government can successfully carry on administration. Wholly from the capital trough the civil servants of the headquarters. In the light of this, the need for a form of decentralization such that will enable the government to reach out to the people at the grassroots level became necessary.
From the point of view, it could be inferred that local governments are expected to bring political and economic changes to the majority of Nigerian who are residing at the local government areas. But what is the position today?
It is expected role of economic and social transformation of local government that necessitated the decision of federal government of Nigeria to increase the share of local government in federal account from 10% to 20% in addition to their internally generated revenue to make them financially viable.
The unwarranted financial interference of state government coupled with the corrupt activities of elected and appointed chairman of local government, who have but locked the local government treasury, without carrying out even a single capital project for the benefit of the community in the past four years, have brought local government administrations in Nigeria to their knees.
This term paper is aimed at finding out new and improve revenue items other than the conventional ones, thus empowering the local government councils with more fund to project implementation. These new revenue items will replace the statutory allocations to the local governments when our oil wells dry up. So that the statutory functions of paying salaries and other overhead costs, in addition to other developments at the grass root will be achieved.
TABLE OF CONTENT
COVER PAGEI
TITLE PAGEII
APPROVAL PAGEIII
DEDICATIONIV
ACKNOWLEDGEMENTV
TABLE OF CONTENTSVII
ABSTRACTVIII
CHAPTER ONE
1.0INTRODUCTION1
1.1BACKGROUND OF THE STUDY1
1.2STATEMENT OF THE PROBLEM4
1.3OBJECTIVE OF THE STUDY5
1.4SIGNIFICANCE OF THE STUDY6
1.5SCOPE AND LIMITATIONS OF STUDY7
CHAPTER TWO
2.0REVIEW OF RELATED LITERATURE9
2.1CREATION OF LOCAL GOVERNMENT9
2.2SOURCES OF INTERNALLY GENERATED-
REVENUE IN ENUGU STATE LOCAL-
GOVERNMENT COUNCILS10
2.3LOCAL LICENSES, FINES AND FEES19
2.4LOCAL GOVERNMENT MARKETS AND PARKS21
2.5NEW SOURCES OF REVENUE23
CHAPTER THREE
3.0SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS26
3.1SUMMARY OF FINDINGS26
3.2CONCLUSION27
3.3RECOMMENDATIONS29
3.4BIBLIOGRAPHY32