Abstract
This study examined Internally Generated Revenue (IGR) in Ibarapa East Local Government of Oyo State with a view to looking at the problems being encountered while generating these revenues. This study was necessitated by the need to ensure improved revenue generation at the third tier of government in Nigeria. In the course of carrying out the study, data were collected primarily through questionnaires and oral interview. Respondents were drawn across the seven departments of the local government, thus 50 respondents were employed representing 10.86 percent of the 460 staff strength of the local government. The questionnaires wereadministered using stratified random sampling technique and later analyzed by the use of simple techniques such as frequency distribution and percentage. The study revealed that the collections of the paltry revenues were not but bedeviled by myriad of difficulties which made people at the grassroots not to see the dividends of democracy and thereby manifest uncooperative stand towards the local government. The study concluded that local government should intensify her efforts on increased revenue generation in order to withstand the challenges posed by global economic meltdown and ensure that the little hard earned resources are prudently spent so that the tax payers feel the impact of the taxes paid and this will also encourage them to pay all necessary taxes and rates as at when due.
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