Cardiovascular Disease Risk Factors among Students in Government Secondary Schools.
ABSTRACT
This study attempted to examine the management of internal revenue generation and performance of Zaria and Sabon Gari Local Government Areas, Kaduna State. Data for the study were collected from both primary and secondary sources.
For the purpose of data analysis, data were analysed quantitatively and qualitatively by use of descriptive statistic technique specifically simple percentages, tables and highest means scores.
The study revealed among others, that there is insufficient revenue generation in Zaria and Sabon Gari Local Government which have affected the performance of the two local government areas;
the main source of revenue is purely from external source of revenue generation, specifically from statutory allocation in federation accounts.
TABLE OF CONTENTS
Title page i
Declaration ii
Certification iii
Dedication iv
Acknowledgement v
Abstract vi
Table of Contents vii
CHAPTER ONE: INTRODUCTION
- Background to the study 1
- Statement of the Problem 3
- Objective of the Study 5
- Hypotheses 6
- Scope and Limitation of the Study 6
- Significance of the Study 7
- Definition of terms 8
CHAPTER TWO: LITERATURE REVIEW AND THEORETICAL FRAMEWORK
- Introduction 10
- Literature Review 11
- Theoretical Framework 42
CHAPTER THREE: RESEARCH METHODOLOGY
- Research Design 48
- Population and Sample Size 58
- Sampling Techniques 49
- Sources Techniques 49
- Sources of Data 50
- Administration of Instrument 50
- Method of Data Analysis 51
CHAPTER FOUR: HISTORICAL BACKGROUND OF SABON GARI AND ZARIA LOCAL GOVERNMENT AREAS
- Historical Background of Sabon Gari Local Government 55
- Historical Background of Zaria Local Government 56
- Objectives and Functions 59
- Organizational Chart 64
- Pattern of Local Government Revenue from the Internal Generated Source 66
- Patter of Revenue Utilization by Local Governments in Nigeria 67
- Statutory Allocation from 2006 – 2010 67
- Problems of Revenue Generation 69
CHAPTER FIVE: DATA PRESENTATION AND ANALYSIS
- Introduction 72
- Rate of Returns of the Questionnaire 72
- Respondent Profile 73
- Test of Hypothesis One 74
- Test of Hypothesis Two 81
- Major Findings of the Study 88
CHAPTER SIX: SUMMARY, CONCLUSION AND RECOMMENDATIONS
- Summary 89
- Conclusion 90
- Recommendations 90
APPENDIX
INTRODUCTION
1.1 Background to the study
Historically, the development of direct taxation in local government in Nigeria can be traced to the period before the British pre-colonial period.
Under this period, community taxes were levied on communities (Rabiu, 2004) recently the revenue that accrues to local government is derived from two broad sources, viz: the external sources and the internal sources.
Statutory allocation from the Federal Account in accordance with section 160 (2) of the constitution of the Federal Republic of Nigeria (Promulgation) Decree 1989.
Statutory allocation from each state government to the local governments in its areas of jurisdiction,
Federal Grants-in-aid, State- Grants-in-aid, Borrowing from state government and other financial institutions, Local Rates on markets and shops, while internally generated source of finance includes;
local rates, markets taxes and levies excluding any market where state finance is involved, Bicycle, truck canoe, wheelbarrow and cart fees, other than a mechanically propelled truck,
REFERENCES
Nwabueze, I. (1996) The Impact of Local Government Revenue for Grassroots Sustainability. Unpublished M.Sc. Thesis, University of Ibadan.
OgbaLikita (1999) Element of Public Finance, Lagos, Abiyomi Industrial Packing Ltd.
Schumpeter et al (1985) Local Government and Issues in Developing Ify Journal of Management No. ix vol. 6
Shuaibu S. (2006) Introduction to Principles and Practice of Local Government Administration in Nigeria. Thomrise Publications Nig. Ltd.
Thorn, R. S. (1967) The Evolution of Public Finances during Economic Development. Manchester School of Economic and Social Studies, Vol. 35, 19 – 51.
Tiebout, M.E. (1956) “A Pure Theory of Local Government Expenditures” Journal of Political Economy, Vol. 64 No. 5 pp. 416-625.
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