CHALLENGES OF INTERNALLY GENERATED REVENUE ON RURAL DEVELOPMENT: A CASE STUDY OF ASA LOCAL GOVERNMENT AREA, KWARA STATE
Abstract
This study investigates the challenges affecting Internally Generated Revenue (IGR) and its implications for rural development in Asa Local Government Area of Kwara State. The research assesses the extent to which IGR contributes to the provision of basic infrastructure, social services, and economic growth at the local level. It identifies key constraints such as inadequate revenue administration, poor tax compliance, limited economic activities, corruption, lack of accurate data on taxable individuals and businesses, and overdependence on federal allocations. Using data gathered through questionnaires, interviews, and secondary sources, the study reveals that weak institutional capacity and poor public awareness significantly hinder the effective mobilization of IGR. As a result, the local government struggles to finance essential rural development projects, leading to slow socioeconomic progress in the area. The study recommends strengthening revenue administration systems, improving transparency, expanding the local economic base, and sensitizing residents on the importance of paying taxes and levies. These measures are essential for enhancing IGR and accelerating sustainable rural development in Asa Local Government.
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