Internally generated revenue and local government sustainability in Nigeria

Ajadi, Ishola Abdulrasaq; Abdulkareem, Abdulrazaq Kayode; Lawan, Bello Muhammed; Olaniyi, Dunmade Emmanuel; Damilola, Ogunlusi Adenike

doi:10.5958/0976-0733.2020.00012.7

Cited by 4 publications

(4 citation statements)

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“…Ishola et al [21] studied revealed that IGR is prerequisite for local government sustainability in Nigeria and recommends that local government IGR should be expended to funds its expenditures as federal allocation cannot be guarantee for sustainability. Also, Adeola [11] reported that paltry revenues collection in local government has been an impediment to provision of goods and services to citizens, and therefore, recommends increased efforts on IGR to avert funds shortage and public goods challenge.…”

Section: Empirical Reviewmentioning

confidence: 99%

Boosting Internally Generated Revenue in Local Government: Signage and Advertisement Revenue as an option for Consideration

Adekoya¹,

Olayinka²

2023

AJEBA

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Internally Generated Revenue (IGR) constitute a small fraction of total revenue in most Local Government (LG), this has been a major factor to persistent insufficient funds experienced in LG. Constant paltry revenue in LG has led to inefficient service delivery and also perceived to have adversely affected LG performance and budget implementation. Therefore, there is need to diversify the IGR base of LG, this calls for study on how to boost IGR in LG with focus on Signage and Advertisement Revenue (SAR). Studies have been conducted on IGR, but not many studied the effect of SAR on IGR. Therefore, this study examined the probable effect of SAR on IGR of LG in Lagos State, Nigeria. The study employed exploratory research design. Secondary data were extracted from Auditor’s General Report 2015-2021, these were analysed with descriptive and inferential statistics at 5% level of significance. The study revealed that SAR positively have effect on total IGR (Adj.R2=0.713431, F(1,7)=347.0494, p=0.000). The study concluded that SAR has significant effect on IGR of local government and that SAR contribute maximally to total IGR of LG. The study further recommends that mechanism for enhancing IGR in LG should be entrenched while revenue automation is critical for efficient signage and advertisement revenue generation. LG should also ensure that IGR are invested on provision of goods and services that would enhanced citizens’ trust and payer revenue compliance. In addition, policies should be put in place to make IGR a priority for stimulating LG growth and development.

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Section: Empirical Reviewmentioning

confidence: 99%

Boosting Internally Generated Revenue in Local Government: Signage and Advertisement Revenue as an option for Consideration

Adekoya¹,

Olayinka²

2023

AJEBA

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“…Many researchers have conducted research on IGR with reference to areas like entrepreneurship (Abosede & Akintola, 2014), local government sustainability (Ishola et al, 2020), a panacea for state development (Oseni, 2013), local government performance (Ironkwe & Ndah, 2016;Otu & Anam, 2019), challenges of expansion (Coker et al, 2015), and revenue leakages, prevention and control (Elekwa & Okechukwu, 2014) with less emphasis on the role of signage and advertisement agency in revenue collections. The objective of the study is to look into the role of signage and advertisement agencies in revenue generation for local governments with a focus on LASAA in Lagos State.…”

mentioning

confidence: 99%

Internally Generated Revenue in Local Government: The Role of Signage and Advertisement Agency

Adekoya, Adesanya Augustine,

Olayinka, Ifayemi Moses,

Lawal, Babatunde Akeem

2023

theijbm

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Internally Generated Revenue (IGR) is vital to the total funds of Local Government (LG) for financing LG expenditures. IGR plays an important role in good governance but constitutes a small fraction of LG's total revenues. However, IGR losses and untapped revenues are very common in LG. This is perceived to have adversely affected LG funds. Many studies have been done on IGR, but not many focused on the role of Signage and Advertisement Agency (SAA). This study examined IGR and the role of agents in revenue generation, using Lagos State Signage and Advertisement Agency (LASAA) as a case study. The study employed an explanatory research design. Secondary data on LASAA revenues generated for LGs were used. Descriptive statistics of data analysis were employed. The study revealed that LASAA as an agent of LGs generated ₦13.69 billion for the years covered. Similarly, generated revenues increased by 138.68% in 2021 over 2015 figure. Also, the study revealed that the creation of SAA in the state for revenue drives and control of outdoor advertising has been an added value to LG funds for providing goods and services. The study recommends that SAA should design appropriate assessment methods that would be acceptable and affordable for payment by all payers. LGs should ensure that signage revenues are invested in public goods and services. This would enhance the standards of living of the citizens and also build payers' trust for voluntary compliance. Additionally, LASAA should increase its public awareness and enlightenment on the importance of signage and advertisement payment to all stakeholders.

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“…Different studies have investigated the relationship between revenue administration and revenue performance, providing valuable insights into the factors that drive revenue generation and financial sustainability in local governments (AbdulKareem, Abdulhakeem, & Ajadi, 2018;Ajadi, Kayode, Lawan, Olaniyi, & Damilola, 2020;Oyedele et al, 2017). Enahoro and Olabisi (2012) examined the impact of tax compliance on revenue generation in Nigerian local governments and found a positive association between them.…”

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confidence: 99%

“…Despite the valuable insights provided by previous research, there remains a research gap regarding the integrated impact of the revenue administration system, encompassing tax compliance, taxpayer registration, and audit effectiveness, on revenue performance in Nigerian local governments (AbdulKareem et al, 2018;Ajadi et al, 2020). While individual studies have explored the influence of these components separately, there is a need for a comprehensive examination of their combined effects on revenue generation and financial sustainability.…”

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confidence: 99%

Impact of Revenue Administration on Revenue Performance in Nigerian Local Governments

Oladimeji

2023

JTS

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This study examines the integrated impact of the revenue administration system on revenue performance in Nigerian local governments. The revenue administration system comprises tax compliance, taxpayer registration, and audit effectiveness, which collectively influence revenue performance. Using a quantitative approach, data was collected through questionnaire administration among selected local government employees in Nigeria's Kwara Central Senatorial District. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized for data analysis to assess the relationships between the revenue administration system components and revenue performance. The findings reveal that tax compliance, taxpayer registration, and audit effectiveness significantly impact revenue performance in Nigerian local governments. Higher levels of tax compliance and an inclusive taxpayer base led to increased revenue collection, enabling local governments to finance public services and development initiatives. Moreover, effective tax audits deter potential tax evaders, promoting voluntary compliance and contributing to enhanced revenue generation. This study's approach provides a comprehensive understanding of the factors influencing revenue performance at the local government level. The findings have practical implications for policymakers and revenue authorities, suggesting strategies to strengthen the revenue administration system for improved revenue outcomes and socio-economic development in Nigerian local governments.

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Internally generated revenue and local government sustainability in Nigeria

Cited by 4 publications

References 0 publications

Boosting Internally Generated Revenue in Local Government: Signage and Advertisement Revenue as an option for Consideration

Boosting Internally Generated Revenue in Local Government: Signage and Advertisement Revenue as an option for Consideration

Internally Generated Revenue in Local Government: The Role of Signage and Advertisement Agency

Impact of Revenue Administration on Revenue Performance in Nigerian Local Governments

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