The Influence of Internally Generated Revenue on Revenue Profile of Osun State: A Study of Ilesha West Local Government Area

In Nigeria, inadequate revenue and constrained fiscal jurisdiction have distanced local administrations from the populace to the point where, despite the enormous potential for growth they hold, people are now doubtful of the local government leadership significance. Therefore, the purpose of this study is to investigate internally generated revenue on revenue profile of Osun State in Ilesha West Local Government Area. The study was premised on the devolution theory. The study adopted a descriptive survey design and ex post facto research design. The population of the study included all revenue generating profile of Ilesha West Local Government Area, Osun State, and copies of questionnaire were distributed for the collection of data. The sample size for the study was 170 and the sampling technique adopted was the purposive sampling technique. The study concluded that there is the need for management and organizational approach that emphasizes services, support and information for the honest tax payers. Increase tax revenue is a function of effective enforcement strategy which is the pure responsibility of tax administrators. The study recommended that there should be sufficient fund by government and non-government organizations. Local government should equally diversify, and strengthen her internally generated revenue base through tax, levies, rates and other charges. There should also be an avoidance of using IGR for political patronage.