ISSN(Online): 2736-0040 ISSN(Print): 2695-1975
Abstract
Revenue generation is the nucleus and the path to modern development. This study examines the effects
of internally generated revenue on Health sector, Education sector and 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 in health and educational sector and also infrastructure such as
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 with tables and graphs. 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 in the Health and Education
sectors in the State as infrastructure was found to receive more boost from IGR than other development
indicators. Consequently, a balanced approach to IGR appropriation for infrastructure and the two
sectors in the study was recommended. It is through this that the people will fully benefits from their
contributed revenue that form the bulk of internally generated revenue for the government.