Internally Generated Revenue and Its Impact on Development of Rural Areas: A Study of Aboh Mbaise Local Government Area of Imo State, Nigeria

Abstract

This study focused on internally generated revenue and its impact on the development of rural areas: a study of Aboh Mbaise Local Government of Imo State. The study was carried out to determine the extent IGR has contributed in enhancing the effectiveness of the local government system. The study was anchored on System theory. Survey research design was used and questionnaire served as the instrument of data collection. The data collected were analyzed using simple percentage. It was discovered that there is significant impact of internal revenue generation on rural road maintenance in Aboh Mbaise LGA Imo State, there is significant relationship between internal revenue generation and rate of power supply in Aboh Mbaise LGA Imo State and there is significant relationship between internal revenue generation and primary health care infrastructure in Aboh Mbaise LGA Imo State. Based on the findings, it was recommended that the local government should be effective in harnessing its internal revenue sources so as to achieve development of the local government.