Title page                                                                      i

Certification                                                                  ii

Dedication                                                                     iii

Acknowledgement                                                        iv

Table of Contents                                                         vii

Abstract                                                                        x

CHAPTER ONE

1.1      The Historical Background of Local Government

in Nigeria                                                              1

1.2      The Historical Background of Ilorin South

Local Government                                               5

1.3       Purpose of the study                                          5

1.4      Statement of the problem                                    6

1.5      Significant of the study                                       7

1.6      Limitation of the study                                        7

1.7      Definition of Terms                                              7

CHAPTER TWO

LITERATURE REVIW

2.1      Motivation and consideration of fund and

Revenue Generation in Ilorin South Local

Government                                                          10

2.2      Method of fund and Revenue Generation           11

2.3      Objective of fund and Revenue Generation         16

2.4      Sources of Local Government Revenue              20

2.5      Strategies for Improvement Revenue

Generation                                                           24

2.6      Novel and Specific sources value Added Tax      31

2.7      Application of fund and Revenue Generation     33

2.8      Problems of Collecting Revenue axes and rate   35

CHAPTER THREE

RESEARCH METHOD

3.1      Research Design                                                  37

3.2      Population                                                            37

3.3      Sample and Sampling Techniques                      38

3.4      Reliability of the Instrument                               39

3.5      Validity of the Instrument                                   40

3.6      Procedure of data analysis                                  40

CHAPTER FOUR

PRESENTATION AND ANALYSIS OF DATA

4.1      Hypothesis One                                                   41

4.2      Hypothesis Two                                                    43

4.3      Hypothesis Three                                                 46

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATION

5.1      Summary of Finding                                            48

5.2      Conclusion                                                           49

5.3      Recommendation                                                 50

References                                                            52

Appendix                                                              53

ABSTRACT

         This study focused on critical analysis of local government revenue generation and management in Kwara State. Samples are drawn from the staff of revenue department in Ilorin South Local Government. In this area, variable measured through the administered questionnaire was computed. Using percentage to show the pattern at responses obtained. It was revealed that fund are generated from various sources and used a different things these source and application of fund and revenue generation in Ilorin South Local Government specifically show that the local government generate a lot of fund and revenue from internal sources and spent most of it on the management setup. Based on this conclusion drawn, it was recommended that since the major problem facing local government is inadequate of fund souring. The federal government assistance should be more sought to increase the grant to the local government for them to boadle to embark more capital project this serving as another source of revenue to the government.