CHECKMATING THE INTERNALLY GENERATED REVENUE (IGR) COLLECTION PROBLEMS IN OGBOMOSO SOUTH LOCAL GOVERNMENT

Abstract

The study addressed the challenges faced in the collection of internally generated revenue in Ogbomosho South Local Government of Oyo State, by examining internally revenue generation problems. Also, it determined whether or not some factors such as mobility, level of Education of public, Government presence in terms of project and misappropriation of fund by enforcement agents etc. have significant relationship with internally generated revenue. Questionnaire was administered to one hundred and fifty staffers of Ogbomoso South Local Government as respondents. The Data was analyzed using Linear Regression Statistical Method. The finding of the study revealed that mobility is (28.0%), level of education is (91.3%), government presence in terms of project is (81.8%) and misappropriation of fund by enforcement agents of (90.4%) had direct bearing on internally generated revenue of Ogbomosho South Local Government. All the tested hypothesis were significant at p value of 0.05. It is concluded that expenditure assignment should match with revenue generation powers in order for local governments to discharge their functions effectively.The study recommends that the management of Ogbomoso South Local Government should pay serious attention to those factors that can engender internally generated revenue in the interest of their revenue collection performance.