Benue State University, Makurdi

Evolution and Legal Implications of Revenue Generation in Nigeria

Iysa Ade Bello* and Ekhator Atise Johnson**

Abstract

Government is faced with varieties of difficulties to source adequate revenue. This paper focuses on the evolution and legal implications of revenue generation in Nigeria economy. The problems of revenue generation are cogwheel to the smooth running of government administration. Thus, the objective of the research was to find out the extent to which revenue generation had affected the development of the general economy. The following were some of the findings which included the following; there is a significant relationship between revenue generated and developmental effort of government, poor development of the areas, lack of basic social amenities to the rural people and lack of revenue to maintain the existing infrastructures. The researcher therefore recommended that the government should provide basic amenities of high quality. By doing so, the people’s interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural areas.

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