Revenue Collection Strategy In The Reformed Local Government

INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Financial management in the content of local administration is the discipline on the part of the leadership, management and staff of the local government to prepare a realistic annual budget, collect revenue efficiently and put into effective use of the resources of the council in providing socio – economic service to the people of the area at acceptable standard.
The management of financial resources observed shushing, starts with the identification of the financial needs of the local government, and to be followed with the development of strategies for acquiring them, allocating them such that they confer maximum benefits to the community as a whole, ensuring their judicious and most fungal usage, insisting on adequate recording of the transactions and events arising from such usage1. Rendering accountability for the actions of these put in position of responsibility as well as the local government as a corporate body in the form required by law and convention2.
This research work seeks to review the role of revenue collection strategies in the reformed local government. it is a generally accepted view that finance is the pivot of activity in any organization, council and individual, social clubs, business concerns and government are no exception to this general tendency. For an institution to sustain and justify its routines existence, it is a sine qua none that its sources of revenue must be certain and its expenditure cut down within its resources and finally its general administration guided with utmost produce.
It is a fact that many organisations have seized to exist because of poor financing private organistions have been dissolved on the ground that they were not viable. For this reason the revenue department of the local government is considered to be the life wire of the council because the local government looked upon it for funds to carry out their specific assignments. The local government revenue department cannot do this without attributing its achievement within the council and the revenue department in particular. Every group of people that performs near its total capability has some person as its head who is skilled in the art of revenue officer.

1.2 STATEMENT OF PROBLEM
In summary, however, the gretest problem facing this study is the inability to convinece the citizens that money collected is used for lawful purposes and the absence of rightful, honest, and dedicated person tactics in the revenue unit of the council, has affected the revenue unit of the council has affect the revenue collection of the council in general.

1.3 PURPOSE OF STUDY
As an engine of social changes and economic betterment, the local government is that the third tier of administrative machinery of the government whereby development and diffused to the grass root. That is the filtering down of innovations from the cores to the peripheries. For the efficient functioning of such an institution, therefore, the need for adequate financing cannot be over – emphasized.
However, the problem of local government revenue collection concerns all levels of government, national, state or local. According to Bassey Ahligha and Nkorumen Udokah in their book “Funding local government” the issue of finance has become a thorny question in local government. These problems include limited revenue resources, absence of loan fund arising from inability to proceed with essential capital development. Projects, revenue collection with the result that sometimes staff salaries cannot be paid promptly etc.
For the purpose of this research, the following specific objective have been outlined to facilitate the study:
(a) To identify the existing resources of local government revenue in the state.
(b) To identify the role of revenue officer towards increased revenue generation.
(c) How employees can be motivated to put in their best in revenue generation.
From the foregoing, the reason for this research is manifest. It is the contention of this essay that the backwardness of local government is primarily due to in adequate revenue, consequently, the identifications of such problems and solutions offered would lead to improved services, execution of vital projects and substantial financial reserve for the council.

1.4 SIGNIFICANCE OF THE STUDY
This topic is chosen because I feel that revenue generating from the local government council would help to carry out specific assignment. It must be recognized here that if meaningful local government is to be practiced in Nigeria much financial resources are needed.
This research and finding will serve as information and guide to the council and will help any other school of thought carrying on research in the reformed local government.

THE IMPORTANCE OF RESEARCH WORK TO THE SOCIETY
The research work is explored to the social moral and economic instability among the people in the society. So the government should open a seminar or workshop to the society for the people in order to convinced them that the revenue so collected will be used by the council providing socio-economic service to the people of the area at acceptable standard.
The management of financial resources observed Oshishani, starts with the identification of the financial needs of the local government and to be followed with the development of strategic for acquiring them, allocation them such that they confer maximum benefit to the community as a whole, ensuring the judicious and most frugal usage insisting on adequate recording of the transactions and events arising from such usage.

1.5 SCOPE/DELIMINATION OF THE STUDY
This study is delimited to the revenue collection strategy in a reformed local government. in order to arrive at this, as a revenue officer, researchers has to be carried out by asking question relating to them and personal interviews. Some of the available text shall be consulted and to find out solutions to this problems, such problems like, limited revenue resources, absence of loan fund arising from inability to proceed with essential capital development projects, revenue collection with the result that some times staff salaries cannot be paid promptly.

1.6 RESEARCH QUESTIONS
A revenue officer researcher has to carry the research questions to the communities in various local government. Does revenue generated help in capital development projects? Does revenue generated from local government pay staff salaries promptly? Did the revenue generated be used for substantial financial reserve for the council? Does it improve services?

HYPOTHESES
From our discussion and to achieve the purpose of this research work, the study starts with the following.
(a) Poor revenue collection is due to the belief of the citizen that money collected is used for unlawful purposes.
(b) Inadequate motivation of the local government staff can adversely affect revenue generation.

1.7 DEFINITION OF TERM
REVENUE
This can be also known as income. It can be defined as a surplus, which pertains to the owner or owners of the business. Revenue arise from a variety of sources including:
The exercise of personal skill acquired from training (eg employment, profession, contribution of articles to magazines, etc). Dealing in circulating assets by traders, builders etc.
Internal sources, consisting of community taxes and rates, general rates (such as property, tenement capitation and development rates); revenue from investment and commercial services as well as licenses, rents and fees from advertisement, bakery houses, hawkers, permits, birth and death registration, burial, dog, goldsmith, liquor, dane gun, cart etc
External source includes federal and state allocation grants, and precedes form (VAT) valid added tax.