Internally Generated Revenue (IGR) and Infrastructural Development in Akwa Ibom State

Michael Nnanseh, Sunday S. Akpan


Revenue generation is the nucleus and the path to modern development. This study assessed the effects of internally generated revenue on infrastructural development in Akwa Ibom State. This is because the State as the second tier of government needs revenue to provide basic social amenities to the people. Thus, the study specifically sought to ascertain the extent to which IGR has contributed to the provision of such infrastructures as water, electricity, and road. An ex-post facto research design was adopted and the data used were obtained from secondary sources. The data were analyzed with simple percentage statistics while simple regression statistics was used in testing the hypotheses. It was found that IGR contributed significantly and positively to the provision of water, electricity and roads. However, these contributions were skewed more to roads than electricity and water. It was concluded that IGR has made positive, but uneven contribution to the development of infrastructures in the State as some aspect of infrastructure like road was found to receive more boost from IGR than other infrastructures. Consequently, a balanced approach to IGR appropriation for infrastructural renaissance in the state was recommended. By this, IGR allocation would be redirected to such infrastructures as water that is directly and away from such infrastructures like roads that are not directly linked with the life of the common people who incidentally are the majority. It is by this that the people will fully benefits from their contributed revenue that form the bulk of internally generated revenue for the government.

Key words: IGR, infrastructural development, fiscal federalism, state development, government

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