Presented To

Department of Accountancy


Title Page

Approval Page



Table of Contents

List of Table



1.1 Background

1.2 Statement of the Problem

1.3 Purpose of the Study

1.4 Scope of the Study

1.5 Research Questions

1.6 Significance of the Study

1.7 Definition of Terms



2.1 Nature of Local Government

2.2 Conceptual Definitions of Tax Collection and Revenue Mobilization in Local Government Councils

2.3 Causes of Tax Corruption in the Local Government Councils

2.4 Effects of Tax upon the Level of Production

2.5 Improve Effective and Efficient Tax Collection and Revenue Mobilization Strategies in the Local Government

2.6 Local Government Expenditure Patterns



3.1 The Research Design

3.2 Area of Study

3.3 Population for the Study

3.4 Sample and Sampling Procedure

3.5 Research Instrument

3.6 Reliability and Validity of Instrument

3.7 Method of Data Collection

3.8 Method of Data Analysis



Table 4.1

Table 4.2

Table 4.3

Table 4.4

Table 4.5

Table 4.6

Table 4.7

Table 4.8

Table 4.9

Table 4.10



5.1 Discussion of the Result of the Study

5.2 Conclusions

5.3 Implication of the Research Result

5.4 Recommendations

5.5 Suggestions for Further Research


Table 4.1: - Does the taxpayer in you local government pay tax as and when due.

Table 4.2:- Does the unfaithfulness affect the growth to tax collection and revenue mobilization in the local government

Table 4.3:- Corruption and sharp practice does it really occur in the service of tax collection and revenue mobilization in the local government level

Table 4.4:- Does the management in your government establishment affected by corruption and sharp practice

Table 4.5:- People who engage in this corruption and embezzlement of government money face any punishment because of the act

Table 4.6:- Enforcement of tax collection does it affect the generating revenue in the local government.

Table 4.7:- If tax payment is not enforced on people can it affect the generating of revenue in the local government level?

Table 4.8:- Inadequate administration service doest it affect the growth of the local government council?

Table 4.9:- Can the issue of adequate and non- adequate administration service affect tax collection and revenue mobilization in the local government level?

Table 4.10:- Does political instability affect the growth and adequate administration service in the local government level?


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.



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)


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


The objective of the study of tax collection and revenue mobilization in local government council in Enugu South is to determine or to ascertain

1 The level of corruption or sharp practices on the part of the tax collectors and revenue generators in the local government area

2 To know the extent to which unfaithfulness in tax paying as and when due has affected the objective of tax collection and revenue mobilization in local government level

3 To ascertain the effect of enforcement or failing to enforce tax in individual has attached the revenue generation in the local government level

4 To know the effect of political instability over tax collection and revenue generation in local government council

5 To discover the extent at which inadequate administrative services has affected the growth of the local government council in the south metropolises


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

1 To what extent have the unfaithfulness in tax paying as and when due has affected the growth of tax collection and revenue mobilization in local government level of Enugu south

2 To what extent has corruption / sharp practices on the part of the tax collection and revenue generators affect the local government council?

3 To what extent has enforcement or failing to enforce tax on people in local government level has affected the revenue generation?

4 To what extent has inadequate administration services affected the growth of the local government council?

5 To what extent has political instability affect tax collection and revenue generation in local government council?


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

1 There should be good comprehensive and up to date information in respect of revenue sources: - tax paying as and when due

2 There is need to eliminate the leakage, corruption and sharp practices on the part of revenue collector Revenue targets must be set for the collectors

3 Political stability will also help to enhance the growth and administration in the local government project

4 There also should be effective supervision of field staff and adequate punishment for defaulters

5 The local government should embark on money yielding projects such as transport services, floating community banks, small scale industries etc

6 There should be regular auditing of accounts

7 Introducing increase in their users' fees and charges, raising local taxes and new charges will also go along way to help

8 They should seek to improve the efficiency and effectiveness of their operation through productivity performances

9 Local government chief executives and their principal officers should be sincere and show transparency in the running of the local government

10 Tax collector: these are people who does the work of collecting tax which the government impose on individuals

11 revenue mobilization: it is the act of generating money which the government use in development

12 Government: people who are given power to direct the affairs of the public

13 Local government: These are the third level of government ie the three tiers of government

14 Infrastructural development: this is the act of building social amenities in the state

15 National polities: The nation act of government ie the political view and affairs

16 Unimpressive economy: These means that the state of economy is not encouraging

17 Re-dress: The act of making amendment towards errors you have made

18 Funding: Providing money to which to build, train or render services

19 Bounded: The limit on the boundary of community, city etc,

20 Municipal City: The limit on the boundary of community, city etc

21 Undulating valley: It is the valley that rises and falls in gentle slope

22 Innovation: The acts of brining change ie introducing new things

23 Provoking question: These are question that will stimulate your over and issues

24 Ascertain: It means to find out on to determine

25 Sharp practices: These are the act of fraud and embezzling government money

26 Enforce Tax: It is act of imposing tax on tax payer by force

27 gloom picture: it means when an appearance of something looks depress

28 Auditing: these means an official examination of financial statement of a firm to see that they are in order

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