REVIEW OF INTERNALLY GENERATED REVENUE IN LOCAL GOVERNMENT AND SERVICE DELIVERY IN BAUCHI STATE

Local government is the third tier of governments that is nearest to the people. Local governments were constitutional established to promote political and socio economic development at the grass root level. However, these functions are unattainable due to scarcity of resources. That is why this research is aimed towards looking at the internal revenue generationand capacity of the local government in enhancing service delivery in Nigeria and Bauchi state in particular. The study is a descriptive analysis, sample size of five local governments were picked out of twenty local governments in Bauchi State, while data were collected through secondary sources. The findings reveal that bad governance, lack of qualified revenue collectors, corruption, and lack of financial autonomy undermine internal generation of revenue collection. Therefore, the study recommends honest and credible leadership through good governance, qualified revenue collectors, good control system and financial autonomy of the Local government as a panacea for revenue generation internally.