Analysis of The Determinants of Local Government’s Internal Revenue for Sustainable Development

Internal revenue in Local governments is not given the adequate attention needed because there is a major source from Federal Allocation every month. Literatures in Local Government revenue is deficient of the emphasis on the Local government working on and improving their internal generating efforts and its determination in boosting of their revenue base. This study remedies the deficiency by exploring the determinants of Internal Revenue of local government and how it could boost their revenue base. It finds that there is under-utilisation of this revenue bases (IR) and considers ways by which these underutilized revenue bases could be boosted.