Author(s) :

MARYAM GIDADO HALILU , HALIMAT KAMAL BELLO , ONIPE Joy.

Volume/Issue :

Abstract :

Local government is faced with varieties of difficulties to source adequate revenue from internally generated revenue sources; these problems are cogs in the wheels of development and smooth running of local government administration. Thus, the objective of the paper is to assess the Perspectives on Internally Generated Revenue (IGR) and Economic Development in Lokoja Local Government Area of Kogi State. The paper used both primary and secondary data ta analyze how internally generated revenue affects economic development in Lokoja local government area of Kogi State. The methodology adopted the quantitative research technique utilizing descriptive and correlation statistical tools to analyze the data that were drawn from the population of the study. The findings showed that there is a positive relationship between internally generated revenue and the economic development of Lokoja LGA. The paper also revealed the various methods of generating internal revenue, which are the training of tax personnel, contribution, and creating awareness to the public. The paper therefore recommended that the local government should provide basic amenities of high quality so that the people’s interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area. Keywords: Revenue, Economic Development, Internally Generated Revenue, Local Government

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