THE NEED FOR IMPROVED GENERATION AND MANAGEMENT OF REVENUE IN LOCAL GOVERNMENT IN NIGERIA
CHAPTER ONE
INTRODUCTION
Local Government as an offshoot of the direct rule system established in 1990 was introduced with the aim of maintaining law and order, provide some limited range of social service and public amenities and encourage co-operation and participation of the inhabitants towards the improvement of the their condition of living, and to provide the communities with formal organizational framework which enables them conduct their affairs effectively for the general good of the Populace. The realization of these hopeful objectives have been ranging from lack of adequate revenue base, manpower shortage, rate evasions, fraud, Malpractices of local government in carrying out their statutory obligation to the local government.
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