ABSTRACT.

This study was carried out to appraisal of Local Government Revenue collection system in Nigeria. In particular, it intended to discover impediment in the revenue generation exercise of the local government. The result of the study will help to improve internally generated revenue in many Local Government areas. Four research question was formulated for the study. Questionnaire was used to collect data from eight respondents sampled from the revenue collection in the local government area. The revenue collection include the revenue staff of the council, community revenue agents and firms who collect revenue on behalf of the council. Although, the firms help to make revenue generation easier, they do not give a correct account of the revenue generated to the council. The councils inability to provide amenities adversely affects revenue collection from the communities. The local government council does not enforce the registration of business ventures within its area of authority. It was therefore concluded that the firms defraud the Local Government council while the council itself discourages revenue generation indirectly not living up to its responsibilities. For the above reasons, it was recommended that the practice of using organization of force to generate revenue for the local government should be abolished. Finally, the local government authority should endeavor to discharge its responsibility more efficiently.