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.
