The Impact Of Revenue Generation On The Development Of Local Government Areas (a Case Study Of Sapele Local Government Amrea)

ABSTRACT The path to modern development in any society is dictated by revenue generation. The Local government as the third tier of government is saddled with the development of the rural areas. Revenue generation in Nigeria local government is principally derived from tax. Tax is a compulsory levy imposed by government on individuals and companies for the various legitimate function of the state. Tax is a necessary ingredient for civilization, The history of man has shown that man has to pay tax in one form or the other that is either in cash or in kind, initially to his chieftain and later …