PROBLEMS AND PROSPECTS OF REVENUE GENERATION BY THE GOVERNMENT.

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ABSTRACT

Revenue generation in Nigeria has played a very pivotal role ever since the importance has be widely known especially since the era of oil boom and it is infavour of this background that I was motivated to write on the topic ‘’the problem and prospects of revenue generation by the government’’ simple because the revenue has been abused squarely by the government recently.
Chapter one will eposes the background of the study from different writers /professors that is their various definitions and expositions, it will also reveal some of the significance of the study to the nation and students who would like to write on similar topic.
Chapter two, will nation elaborate more on the traced dignitaries who have written more on the topic about the past and previous problems and prospects of revenue generation in the nation since inception?
Chapter three, explains how the researcher collected the data for the completion of the project which is basically through literature search that is secondary data which data which is located from school library and federal and state library.
Chapter four, explains the findings by the researcher on what are problems associated to the disbursement of revenue generation and the suggested prospects or solution from the research towards the generation by the government likewise the disbursement.
Finally, chapter five, the researcher is recommending a principle toward the revenue generation to create-effective handling by the government which is suggested to be beneficial to the government and the nation.

TABLE OF CONTENT.
CHAPTER ONE
1.1, INTRODUCTION
1.2, STATEMENT OF THE PROBLEM
1.3, PURPOSE /OBJECTIVE OF THE STUDY
1.4, SIGNIFICANCE OR IMPORTANCE OF THE STUDY
1.5, LIMITATION OF THE STUDY
1.6, DEFINITION OF TERMS

CHAPTER TWO
2.1, REVIEW OF RELATED LITERATURE
CHAPTER THREE
3.1, RESEARCH DESIGN AND METHODOLOGY
3.2, SOURCE OF DATA USED
3.3, LOCATION OF DATA
3.4, METHOD OF RESEARCH /DATA COLLECTION
CHAPTER FOUR
4.1, SUMMARY OF FINDINGS
CHAPTER FIVE
RECOMMENDATION AND CONCLUSION
BIBLIOGRAPHY
CHAPTER ONE
1.1, INTRODUCTION

Revenue transaction comprises all the activities of a given organization both private and public sectors which connected with revenue planning revenue rating and revenue generation. The problems and prospects of revenue generation by the government has been a burden to various sectors of the economy.
Revenue disposition and liquidation also creates a great mischief in the development of the country. over the years government have been showing emphasis on the factors that give rise to the problems and prospects of revenue generation .since the growth and survival or expansion of any country depends on its sources of revenue generation . Revenue can be defined as the sources where by people and government both private and public bodies can obtain to raise money or capital in order to execute its projects. Revenue generation can be grouped on the basis of its sources or uses but due to the disabled situation of earning only two classes of revenue generation may be analyzed and evaluated in this context there are internal generation revenue and external revenue generation. Internal generated revenue consist of community rates, community taxes, local license fee, Hawkers permit fee marriage, Birth, and Death fee, also others include earnings from environmental sanitation fee, palm wine taper license fee market tools, motor park fee, sewing institute fee, toll gate fee, customary right of occupancy e.t.c. Revenue can be generated externally through grants from federal and state government and equally other agencies statutory allocations from the federation and state government accounts. Obviously revenue generation is quite essential for the effective payment of the workers salaries and also to enable them carry out its capital projects although this concept needs a greats approach for the survival and expansion of the country, because without the basic channels of revenue earnings the councils aims and objectives may be ruined down. For this issue, many revenue generators depends their mind on how to make private money instead of giving adequate account there by regarding the convention as a gambling game and the problem has pulled the mind of the image of the concerned citizens who want to sustain the image of their nation there by drawing their attention and effort towards the problems and prospects of revenue generation is something that the government board of inquiry should put in their mind because through the recent observation showed that these incidence occurs as a result of improper management in the field of revenue generation. These problems may the regarded as an epidemic disease among the revenue generations and equally the concerned revenue officers of the government without the valid statement that revenue is vital and consistent in the running of any capital projects, there by making it to be efficient and effective.
Revenue has been defined as the price of goods sold and services rendered during a given time period (Walter B meigs) seas revenue as a situation where by an organization renders essential services to sits customers and rescues the immediate cash payment. It is also defined as the sales of merchandise and is commonly characterized by a decrease in an asset to recognize the expenses of obtaining the sales. (J.C.Odike) Defined revenue as the amount realized from the sales of the products of a firm.
Finally, the government accounting series sees the problems of revenue generation as the following.
Lack of expert knowledge as the research made so far the problems of revenue generation occurs as a result of unskilled personnel because most of the revenue generators donts know how to ascertain proper accounting records and procedure. The negation effects of this is that most of the top management official committee for this issue. In other to over come this problems revenue generators must be enlightened on how to keep adequate accounting records.
Secondly, obsolete and counter feint money also creates another problems in revenue generation this problem emanate as a result of poor circulation of money since money generated is not purely. Verified and checked. Money generated must be purely examined before collection and submission to the recurring cashier of the government.
Thirdly, loss of revenue earning books leads to problems of revenue generation, since this book contain a lot of information about revenue records, therefore, adequate care must be taken to minimize this incidence and equally revenue-earning books must be kept privacy.

1.2 STATEMENT OF THE PROBLEM.
The increasing rate of careless attitude towards revenue generation by the government and individuals is a thing of concern especially to a country
Ours and prospects by the government influence the survival and growth of the country. These problems occur as a result of improper planning and management, counter feint, forged receipt and loss of revenue earring books. Over the years government have been raising issues on revenue