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TAXATION AND LOCAL GOVERNMENT DEVELOPMENT IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Ademolekun (2005) noted that one of the recurrent developmental problems facing local government development in Nigeria is dwindling revenue generation as characterized by annual budget deficits and insufficient funds for meaningful growth and viable project development. This statement implies that local governments have ineffective taxation policies which to a large extent affect their revenue base. Thus, they so much depend on revenue from ...

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