PROBLEMS AND PROSPECTS OF REVENUE GENERATION IN NIGERIA LOCAL GOVERNMENT SYSTEM
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY
Before the coming of European to African continent, there has been system of revenue generation, which has existed within the various villages and communities according to laid-down principles and cultural ways and regulations governing the generation of revenue. This system is usually guided by the community heads within the community set up or entrust to the clan leaders as it may be delegated.
As already mentioned, during the pre-colonial days the leaders of communities generated their tributes in order to enhance the mode of administration whereby the proceeds collected will serve as a sources use in catering for the welfare of the citizens through stabilization functions. As time went on western civilization started to crop into the content of Africa with the western ideology of administration This introduction gave way to the partition of Africa among Britain i.e colonialism, during this era the colonial master introduce the payment of tax as a means of generating “revenue” for the running of the government and other administrative and economic purpose. Nigeria is the most populous country in Africa, with a population of 170 million, 65 percent of whom live in rural areas. In the pursuit of development at the grassroots, local government was created to provide efficient services to dwellers at