ABSTRACT

 The primary objective of this study is to ascertain the strategies of increasing and improving revenue generation for development in the Nkanu East local government area of Enugu state. The theories upon which the study is anchored are the Structural Functionalism Theory, the Efficiency Theory and the Functional Theory. The population of this study comprised of the staff of Nkanu East local government, which is a total of one hundred and nine (109) persons. A sample size of eighty six (86) was drawn using the Taro-Yamane (1967) statistical formula. Data for the study was collected using self-administered questionnaires. The method of data analysis utilized in the study was the frequency tables and percentages. Findings from the analysis revealed that the strategies adopted in generating revenue in Nkanu East are not sufficient; the primary challenges facing the efficiency of revenue generation for development in Nkanu East Local Government Area of Enugu state include corrupt practices among revenue collectors, and lack of education and enlightenment by the local government to the citizens on the need for them to pay their annual rates and fees to the local government; and the level of revenue generation has made no significant impact on the development of Nkanu East Local Government Area of Enugu state. It is therefore the recommendations of this study that modern strategies should be adopted to enhance the internal revenue generation in the local government; that adequate measures should be adopted to curb the tide of financial corruption among revenue collectors in the local government; and, that the revenue generated should be made to impact positively on the development stride of the local government area, among others.