AN EVALUATION OF THE REVENUE COLLECTION STRATEGIES IN THE REFORMED LOCAL GOVERNMENT

ABSTRACT: The study aimed at evaluation of the revenue collection strategies in the reformed local government: A case study of UDI LGA of Enugu State. Specifically, the study identify the existing resources of local government revenue in the state. The study also identify the role of revenue officer towards increased revenue generation. Lastly, the study examined  how employees can be motivated to put in their best in revenue generation. A total of 30 responses were validated from the survey.  From the responses obtained and analyzed, the findings revealed that revenue generated help in capital development projects .  Also , revenue generated from local government pay staff salaries promptly. Furthermore , the revenue generated can be used for substantial financial reserve for the council. Lastly, revenue it improve services . The study thereby recommend that local governments in Nigeria should immediately tackle the identified problems of exploiting the various sources of internal revenue generation in the area. For instance, the current revenue collection procedures should be made elastic so that the expenditure incurred in collecting the revenue from a particular revenue source would no more exceed the expected proceeds from the source.