ABSTRACT

 The research sought an assessment offactors affecting effective revenue generation in the local government in Nigeria. There is doubt on how inefficient the tax authority and other bodies participating in the collection oftax and make returns to the local and state government. Objectives of the study were to: ascertain the extent to which corruption affects revenue generation, examine how training and development ofrevenue collectors affects revenue generation in these Local Government Areas. 264 respondents were sampled and primary data was used toelicitresponsefrom respondents visa vise a well-structured questionnaire. The method of data analysis employed descriptive statistics comprising offrequencies and percentages. Simple regression was used to analyze the assessment of factors, correlation to ascertain relationship among variables. Hypothesis one revealed R-square of 0.18 which indicated that only 18per cent ofthe variation in the dependent variable, revenue generation was explained by the explanatory variable corruption. F-value, 4.856>p-value, showed that corruption has a significant effect on revenue generation in the three local governments under study, since the F tabulated value is greater than (>) p-value of.000. Hi was accepted Otherwise reject Ho. Hypothesis two revealed R-square of0.17 which indicated that only 17per cent ofthe variation in the dependent variable, revenue generation was explained by the explanatory variable, training and development. The result F, 56.21l>p-value showed that training and development hassignificant effect on revenue generation in the three localgovernment understudy. Therefore H2 was acceptedotherwise reject Ho. Itwas therefore recommended to searchfor honest and credible leadership. Without honest and transparent leaders being put in place at the local government level, embezzlementofpublicfund is likely to continue to thrive unabated.