EVALUATION OF INTERNALLY GENERATED REVENUE EFFORTS ON SOCIO-ECONOMIC DEVELOPMENT IN GIWA LOCAL GOVERNMENT AREA OF KADUNA STATE 2015 - 2020 ABSTRACT

Abstract This study examines the evaluation of Internally Generated Revenue (IGR) efforts on socio-economic development in Giwa Local Government Area of Kaduna State between 2015 and 2020. The increasing importance of internally generated revenue has become crucial for local government sustainability in Nigeria, especially due to declining federal allocations and growing demands for grassroots development. The study is anchored on the premise that effective IGR mobilization enhances the capacity of local governments to provide basic infrastructure, improve public services, and stimulate economic activities at the community level. Giwa Local Government Area, like many rural local governments in Kaduna State, depends largely on a combination of statutory allocations and internally generated funds, with IGR playing a relatively limited but strategic role in development financing. The research adopts a descriptive survey design, relying on both primary and secondary data sources. Data collected from residents, staff of the local government, and relevant financial records were analyzed to assess the relationship between revenue generation efforts and socio-economic development indicators such as education, healthcare, road infrastructure, agricultural support, and employment opportunities. Findings from the study reveal that although IGR efforts in Giwa LGA have improved slightly over the years, the level of revenue generated internally remains low compared to statutory allocations. Nevertheless, where effectively utilized, IGR contributes positively to socio-economic development by supporting small-scale projects, enhancing service delivery, and promoting local economic activities. The study concludes that strengthening revenue collection mechanisms, reducing leakages, and improving accountability will significantly enhance the developmental impact of IGR in Giwa Local Government Area. It recommends improved tax administration, community sensitization, and capacity building for revenue officers to boost internally generated revenue and promote sustainable socio-economic development in the area.