EFFECT OF INTERNALLY GENERATED REVENUE ON GRASSROOT DEVELOPMENT OF PORT HARCOURT CITY LOCAL GOVERNMENT COUNCIL

Abstract

Grassroots development means making life better for people in rural areas as a whole. It is therefore the constitutional responsibility of local governments to ensure that the rural populace partakes of development opportunities at different points in
time through the maximization of internally generated revenue as stated in the Constitution. The study made use of survey research design and purposive sampling techniques and also Localism theory as its theoretical framework. Both primary and
secondary data were used for the study. The primary data was analyzed with the use of the four-point Likert scale tool of analysis while the secondary data generated from journals and textbooks were analyzed with the use of content analysis. The findings from the study reveals that lack of community consultations and meetings and the practice of State-Local Joint Accounts affect the efficiency of Port Harcourt City Local Government Council and this study therefore recommends amongst others, that, there should be a review of taxes appropriated to federal, state and local governments and that local governments should be made independent.