Effects of Revenue Generation on Local Government Development in Imo State: a Study of Njaba Lga (2015-2023)

ABSTRACT The study investigated effects of revenue generated on local government development in Imo State using Njaba LGA (2015 - 2023). Three research objectives. three research questions and three research hypotheses guided the study. The research adopted structural functional theory as the framework of analysis. Survey research design was employed and questionnaire was used as the instrument of data collection. The data collected were presented in tables and analyzed using Simple Percentage, Bar Chat, and Pearson Product Moment Correlation Coeflicient (PPMCC). The findings revealed that there is significant impact of internal revenue generation on rural road maintenance in local governments in Imo State: internal revenue generation significantly influence primary health care infrastructure in local governments in Imo State: and there is significant relationship between internal revenue generation and provision of primary education in local governments in Imo State. Therefore, it was concluded that effective revenue generation and utilization will enhance rural development in Imo State. The study recommends that there should be total reorientation and enlightenment of the people of Imo State on the importance of paying taxes to the government. so that local government can generate internal revenue for rural road maintenance. More so, the state and local government authorities should provide environment for private investors to come into Imo State and invest to improve the economic state of the local government, and help to generate IGR for primary health care development. In all. local governments should establish a revenue collecting unit that is free from corruption. They can even contract it to private sector to make it more effective so as to generate improve revenue to be used for primary educational development.