INTERNALLY GENERATED REVENUE AND LOCAL GOVERNMENT PERFORMANCE IN SELECTED LOCAL GOVERNMENT AREA IN DELTA
This study examines the relationship between Internally Generated Revenue (IGR) and local government performance in selected Local Government Areas (LGAs) in Delta State, Nigeria. Specifically, the study investigates the effects of taxes, rates, and licenses and permits on the performance of local governments in areas such as service delivery, infrastructure development, and administrative efficiency. A descriptive survey research design was adopted, and data were collected from a sample of 196 staff members across five LGAs: Oshimili South, Warri South, Ughelli North, Sapele, and Ndokwa West.Data analysis was conducted using descriptive statistics and multiple linear regression. The results revealed that taxes have a significant positive effect on local government performance (β = 0.451, p < 0.05), indicating that effective tax administration contributes meaningfully to development outcomes. Similarly, property rates (β = 0.309, p < 0.05) and licenses and permits (β = 0.337, p < 0.05) were also found to significantly enhance local government efficiency and responsiveness.The study concludes that strengthening internally generated revenue mechanisms is essential for improving local governance in Delta State. It recommends improved tax compliance strategies, enhanced transparency in rate collection, and modernization of licensing processes. The findings contribute to the body of knowledge by providing empirical evidence of the fiscal-performance linkage at the grassroots level, and propose a practical framework for evaluating the impact of IGR sources on local government operations.
Keywords: Internally Generated Revenue, Taxes, Rates, Licenses, Local Government Performance, Delta State, Nigeria
