Covid-19 Pandemic and Internally Generated Revenues in Local Governments: Nigeria Experience
نویسندگان
چکیده
The impact of COVID-19 pandemic on individuals, businesses, economy and governments has become a focus attention in recent times by scholars, administrators policy makers. Many researches have been conducted with less its Internally Generated Revenues (IGR) Local Governments (LGs). impaired the economies activities informal sector (IS) which form nucleus rate/taxpayers LGs. This affects LGs finances meeting infrastructural social-economics needs people at grassroots level. Therefore, study examined IGR Nigeria, how to enhance future IS tax compliance IGR. employed exploratory research design literatures area LG administration pandemic, public accounting finance, Nigeria constitution. Secondary data Lagos state were collected while descriptive statistics was adopted for analysis. concluded that many lives, business, governments. It impacted negatively revenues However, Public trust, accountability transparency are key realization revenues, therefore, makers recognize importance role economic development potentials extending palliatives measures. should also computerize their register recovery team be set up revenue assurance, tackle post financial capability evasion.
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ژورنال
عنوان ژورنال: International journal of applied economics, finance and accounting
سال: 2021
ISSN: ['2577-767X']
DOI: https://doi.org/10.33094/8.2017.2021.92.63.75