TAX CONSULTANT AND EFFECTIVE REVENUE MOBILIZATION AT THE GRASSROOTS LEVEL (A CASE STUDY OF AREWA LOCAL GOVERNMENT OF KEBBI STATE

Abstract

Many African countries have adopted decentralization as the main instrument for transforming the rural areas. The forms adopted range from a high degree of central cont rol to extensive devolution of powers to local government 1 . In Nigeria, Local Government has long been recognized as a veritable agent of local service delivery, mobilization of community based human and material resources, and organization of local initia tive in responding to a wide variety of local needs and aspirations 2 . As the tier of government closest to the grass roots local government is in a better position to create wealth for the rural poor through the initiation of various programmes that will i ncrease local incomes and thereby expand local revenue base. For the local government system to continue to be relevant in the scheme of thing in Nigeria , they must evolve strategies for generating revenue base.