REVENUE GENERATION AND UTILIZATION IN LAU LOCAL GOVERNMENT AREA OF TARABA STATE (2014–2019)

ABSTRACT This study is motivated on the premise of deficiencies in empirical researches on states revenue generation and utilisation for the provision of public service. However, the study examines the impact of revenue generation and utilization on social service delivery in Taraba State. This study is based on experimental research design using descriptive and empirical research strategies. The study utilizes simple percentages, graphs and charts, as the strategies for descriptive data analyses and Ordinary Least Square (OLS) regression analysis to empirically test the impact of revenue generation on social service delivery in Taraba State. The study finds that revenue generation as a whole has an impact on social service delivery for the period 2006 to 2015 in Taraba State, with majority of the sources of revenue coming from federation account, capital receipts and other revenue, which are individually not significant in impacting on social service delivery in Taraba State. The study also finds that revenue generated and allocated to health and education sectors were not adequately utilized in relation to total revenue generated for the period 2006 to 2015 in Taraba State compared to recommended international standard benchmarks. The study recommends amongst others that there should be more focus of utilization of revenue generated on social services capital expenditure in Taraba State to improve the quality of lives of its citizenry by the Taraba State Government.