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ABSTRACT
The study examined Local Government Revenue Mobilization and Development: A case study of Ovia North-East Local Government Area: A case study of Edo Internal Revenue Service (EIRS) Benin City, Edo state. The objectives of the study include the following: to ascertain the relationship between revenue mobilization and development in Ovia North-East local government Area, to determine the impact of revenue mobilization on development in Ovia North-East Local Government, to determine the challenges of revenue mobilization on development in Ovia North-East Local Government Area, and proffer solutions and recommendation on the challenges of revenue mobilization on development in Ovia North-East Local Government Area. The study adopted survey research design. The population of the study shall include the total number of persons living in Ovia North-East local Government Area. The field survey will employ the use of cluster random sampling, which grouped the targeted population into the twelve (12) wards in the local government area. Therefore, 100 respondents comprising both male and female of voting age were selected totally 1,200 respondent. Hence, 1,200 respondents make up the sample for this survey. The instrument used for the collection of data was the questionnaire which was administered to the study sampled respondents. The data collected was analyzed using simple percentage and chi square analytical method to test the hypotheses generated for the study. The study discovered amongst others that, that due to massive road construction and rehabilitation in Ovia North-East local government area people are encouraged to pay tax. The study also discovered that for effective and efficient tax administration that will foster sustainable development, tax remission centres should be decentralized. Also, the issue of effective policies on personal income tax was discovered as a driver for increase in the revenue structure or profile in Ovia North-East local government area which will invariable lead to sustainable development in the area. Furthermore, policy recommendations were adopted which include amongst others that, that there is need for an effective and efficient tax administrative system that will foster the increase in revenue for developmental purposes in Ovia North-East local government area. Also, it was recommended that the local government in Ovia North-East should continue to implement infrastructural development like construction of roads, markets, schools, hospitals etc so as to enable tax payers pay their taxes knowing fulfil well that their money in being put to judicious purposes. These include others but to mention just a few.
