BSTRACT
This study focuses on Revenue Mobilization as a tool for effective Local Government Administration, taking Sanga Local Government Area as a case study. Revenue Mobilization is a concept that needs to be fully understood and exploited in order to find the ways and procedures of its collection and utilization. However, many Local Government Administrations fail to develop appropriate measures for its improvement due to the problem of collection procedure between the collectors and the supervising department. This situation usually leads to uncoordinated budgeting procedure, inability of the local government to implement its proposed budgets, thereby leading to lack of development in local government in Nigeria. Therefore, in order to fully appreciate the benefit of effective revenue mobilization, the local governments should ensure that there is absolute delegation of authority and functions. Besides, there should be intensive training of such personal and periodic revenue research activity should be embarked upon as well as the mobilization of intelligence personnel to be employed for optimum performance. This will improve the amount of revenue collected and help develop the local government in Nigeria.
CHAPTER ONE
1.0 INTRODUCTION
Local Government revenue forms the major source of financing Local Administration in Nigeria. In view of the above statement, it becomes pertinent to study extensively the pattern of revenue mobilization, collection and appropriation as it relates to local government. Furthermore, apart from the central government, other sources of revenue need to be exploited for maximum benefits and development of local area especially Sanga Local Government Area of Kaduna State.
1.1 BACKGROUND OF THE STUDY
The term Local Government does not have any specific definition. It has been seen and defined in so many ways depending on the perceptive one looks at it.It is yet to get a universally acceptable definition according to the United State Division of Public Administration. Local Government is a division of a nation which is constituted by the law and has substantial control over Local Government. This includes the power to impose tax and collect such taxes from its citizenry. The governing body of Local Government must be totally selected or elected.
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