Assessment of Revenue Generating Capacity and Service Delivery in Nigeria Local Government

The study examined the relationship between revenue generation and service delivery in some selected local government in Lagos State, Nigeria using Kosofe and Somolu Local Government as case study over the period of 2010 to 2018. Primary and secondary data were utilized for the study. Primary data were collected through survey method using the techniques of questionnaire and interview. The study adopted descriptive statistics and inferential statistical tool of chi-square on data collected from primary sources through questionnaire survey and interviews. The secondary comprised texts, publications, journals and internet materials.Through its findings, the study discovered that local governments has various revenue sources such as radio rates, television licensing, licensing hawkers, markets, motor parks, licensing of trucks, licensing of cars, naming of roads, naming of street, refuse disposal, registration of birth, registration of death, registration of marriages, shop rates, outdoor advertisement among others; however, these sources have not been well maximized for service delivery responsibilities of the local governments. While the local governments have been able to accomplish certain functions, it was discovered that they could have done more if their revenue sources are well-maximized. The study therefore concluded that effective service delivery requires sufficient finance which demands that local governments improve their revenue generation efforts by not depending on statutory allocations while blocking leakages of finance caused by corruption and insincere revenue collectors and ensuring service delivery based on the needs of the people