Local Government Tax Mobilization and Utilization in Nigeria: Problems and Prospects By (original) (raw)

The federal structure in Nigeria constrains local governments' ability to mobilize and use revenue to meet their obligation in a sustainable way. Local government system as the third-tier of government deserves adequate finances to enable it cope with numerous developmental activities within its jurisdiction. This paper is divided into five segments. Part one is the introduction of the theme, while part two deals with theoretical issues. Part three concentrates on the local government finances and revenue utilization. In order to finance some viable projects, local government must be given adequate tax power and also share major tax bases with other tiers of governments. Part four highlights the problems and prospects of local governments, Revenue, Mobilization, Utilization and Corruption.