The path to modern development in any society is dictated by revenue generation. The Local government as the third tier of government is saddled with the development of the rural areas. Revenue generation in Nigeria local government is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state. Tax is a necessary ingredient for civilization, The history of man has shown that man has to pay tax in one form or the other that is either in cash or in kind, initially to his chieftain and later on a form of organized government. Local governments in Nigeria have developed over the years but slowly. Development is highly associated with the availability for funds to execute and maintain infrastructures. The revenue required for developmental projects like construction of roads, building of public schools, primary healthcare centres among others are solely generated from statutory allocation, excess crude, value added tax, royalties, loans.

Thus, the objective of this study was to assess the impact of revenue generation on the development of Local Government Areas in Nigeria, Using Sapele local government as a case study. Local government isfaced with the problems of sourcing adequate revenue from the federal government, statement government and internal generated revenue. Local government as the third tier of government and the government that is closet to the people in the rural areas requires revenue to provide basic social amenities. The researcher used primary and secondary methods of data collection to generate the needed data.

CHAPTER ONE 

INTRODUCTION

CHAPTER TWO 

LITERATURE REVIEW

CHAPTER THREE

RESEARCH METHODOLOGY

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

BIBLIOGRAPHY

QUESTIONNAIRES