Low Revenue Generation and performance of Local Governments in Anambra State

Abstract

This study aims to determine the effects of such
system failure factors as inadequacy of qualified revenue
officials, insufficient awareness creation, revenue evasion and
poor policy enforcement on revenue generation system in the
local governments in Anambra State for the period 2015 to 2024;
Methodology/approach – The study used a descriptive survey
design to examine revenue generation across six selected local
governments in Anambra State. A population of 1,919,000 was
projected, and a sample size of 400 was determined using the
Taro Yamane formula, with questionnaires proportionally
distributed using Bowley’s allocation. Data were collected
through a validated and reliable structured questionnaire,
supported by secondary sources. Descriptive statistics
summarized demographic data, while multiple regression and
OLS techniques tested relationships using SPSS. Validity was
ensured through expert review, and reliability through test-retest.
Findings – . Hypothesis testing showed a significant effect of
these factors on revenue generation (T = 21.713; p = 0.00; coef
= 0.072). The study concluded that revenue weaknesses in
Anambra State stem from interrelated institutional, human
capacity, and behavioral issues rather than isolated deficiencies.
Strengthening administrative structures, professionalizing
revenue staff, and improving public sensitization were
recommended as essential steps toward sustainable local
government financing