ABSTARCT

The study was designed to appraise local government revenue collection system in Bende Local Government Area of Abia State, Nigeria. SpecIcally the personal characteristics qf the respondent were examine, the various sources of revenue available to the local government were examine, how revenue generation in the local government can be improved was examine, we establish if there is any sign ificant difference between Actual and budgeted revenue of the local overnrnent how this revenue has been used over the years was examine and the effect of revenue collection system in the local government revenue generation was analyzed. A survey method was used with 60 respondents using a well structured questionnaire. Descriptive analytical tools such as Mean, Frequencies, Percentage, Standard deviation, likert scale and "X2" test statistical method was used in data analysis. Result shows that: Source of revenue such as "Statutory allocation" has on the average the highest mean (X= 4.5), Strategies of Improvement in Revenue generated Such as "Eradication of corrupt practices" has on the average the highest mean (X= 4.483). Revenue Usage such as "Health and medical services" has on the average the highest mean (X= 4.317). The hypothesis tested using standard deviation and chi-square(X2) respectively shows that there is no significant difference between actual and budgeted revenue of the local government, and that Revenue collection system has no signflcant effect on the local government revenue generation. Good leadership, corruption free personnel as well as the chairman, accountability in every department of the local government, setting priority first, free and fair election at the local level, will lead to a prudent management of its revenue.