Effects of Internal Revenue Generation on the Performance of Local Government: A Study of Billiri Local Government, Gombe State

  • Ifeanyi Celestine Egwuonwu Federal University of Kashere, Gombe State
  • Frank Emeka Ikeh Federal University of Kashere, Gombe State
  • John Jandiya Federal University of Kashere, Gombe State
Keywords: Revenue, Revenue Generation, Performance, Government JEL Classification Codes: M12, H750, J580, H20


This study was carried out to examine the effects of internal revenue generation on the performance of local government units, using Billiri local government area of, Gombe   state, Nigeria. Questionnaire was used in gathering information. All the data collected was organized presented and analyzed using both descriptive and inferential statistical tools. The opinion of the respondents was presented in Tables and percentages. Chi-square (χ2) distribution was employed as analytical statistical tools to test the validity of the hypotheses at 95% level of confidence to determine the nature and strength of the relationship between effect of revenue generation and performance of the local government. The study found that effective generation of local government revenue positively impact on the performance. Other findings include; over dependence on statutory allocations emboldens laziness and hinders local government internal revenue generation as well as performance.” The study, consequently recommends that local government councils must have a keen eye in their peripheral environment, searching for opportunities that will enhance the improvement of their revenue base and reduce their excessive dependence on statutory allocations from the federation account as well as improve performance.

Author Biographies

Ifeanyi Celestine Egwuonwu, Federal University of Kashere, Gombe State

Department of Business Administration,

Frank Emeka Ikeh, Federal University of Kashere, Gombe State

Department of Economics,

John Jandiya, Federal University of Kashere, Gombe State

3Department of Accounting,