IMPACT OF SUSTAINABLE DEVELOPMENT, COMMUNITY AND SERVICE DELIVERY ON INTERNALLY GENERATED REVENUE IN SAKI WEST LOCAL GOVERNMENT AREA OF OYO STATE

ABSTRACT This study examined the Impact of Sustainable Development, Community and Service Delivery on Internally Generated Revenue in Saki West Local Government Area Of Oyo State. The study was guided by three objectives: literature indicate that corruption poor governance and poverty were identified in the area despite huge income. A survey research was carried out and collected data through questionnaires from 384 respondents selected from the study area. The data were analyzed using descriptive statistics such as mean and standard deviation, while the decision rule was based on a mean benchmark of 3.00. The findings revealed that factors such as inadequate staff, poor record-keeping, lack of modern technology, taxpayer ignorance, and political interference significantly hinder revenue collection. The results also indicated that low law income as negatively affects community development, particularly in the provision of basic services, execution of development projects, maintenance of infrastructure, and delivery of public health and education services. Furthermore, the study established that sustainable development can be enhanced through the adoption of modern technology, regular training of revenue staff, public awareness campaigns, strict enforcement of tax laws, and collaboration with community leaders. The study recommends that the study area adopted technology driven revenue collection method, improve staff capacity, engage communities, and enforce tax laws to strengthen governance and achieve sustainable development.