Local Government Revenue Collection and Service Delivery in Kaduna State

This study examines the relationship between local government revenue collection and the quality of service delivery in selected local government areas of Kaduna State, North West Nigeria. Local governments in Nigeria are constitutionally mandated to provide basic services including sanitation, primary education, and healthcare, yet their capacity is severely constrained by poor internally generated revenue (IGR) performance. Drawing on the fiscal federalism literature and recent Nigerian public finance data, this research adopts a descriptive survey design. Primary data are collected from 160 residents across four local government areas in Kaduna State using structured questionnaires assessing awareness of local tax obligations, satisfaction with services, and perceived accountability of local authorities. Secondary data from the Kaduna State Ministry of Finance on IGR trends over five years are also analysed. Descriptive statistics and regression analysis are applied. The study expects to establish a positive but weak relationship between revenue collection levels and service delivery outcomes, constrained by widespread misappropriation and weak institutional capacity. It recommends introducing community-based revenue monitoring committees, deploying electronic collection platforms at the grassroots, and linking revenue performance to service delivery benchmarks through performance contracts. Enhanced fiscal transparency through publicly posted local budgets is also advocated. This study offers practical policy insights for local government tax reform efforts in one of Nigeria's most populous northern states. Keywords: local government revenue, service delivery, internally generated revenue, Kaduna State, fiscal federalism.