TRACKING OF INTERNALLY GENERATED REVENUE THROUGH DIGITAL TECHNOLOGIES AND PHYSICAL INFRASTRUCTURAL DEVELOPMENT IN SELECTED LOCAL GOVERNMENTS IN EBONYI STATE

Abstract

This study entitled tracking of internally generated revenue through digital technologies and physical infrastructural development in selected local governments in Ebonyi State from 2015 to 2023. The main objective of the study focused on investigating the relationship between tracking of internally generated revenue through digital technologies and physical infrastructural development in Ebonyi State. Specifically, two specific objectives with two corresponding null hypotheses were formulated to guide the study. The study adopted a descriptive survey design. Purposive sampling technique was used to select a sample size of 300 comprises both the local government staff and the indigenes of the study areas. The study utilized a structured questionnaire while data was generated from both primary and secondary sources. Both percentage and simple regression was used to analysed the data.  The findings indicated that the tracking of internally generated revenue through digital technologies has not significantly contributed to the provision of physical infrastructure such as good road network, electricity, classroom blocks and portable water in the study areas in Ebonyi State. The findings by implication show that without effective investment in digital technologies with the corresponding facilities and training of the revenue officers on the platforms in tracking public revenue, efforts to improve physical infrastructure would remained elusive in Ebonyi State. Arising from the findings, the study recommended as follows: that both the state and local government should jointly ensure that adequate investment is made to provide the necessary facilities regarding to the digital technologies at all levels of government. that the revenue officers at the local government should be adequately trained on how to utilise the digital technologies in tracking revenue in Ebonyi State in particular and Nigeria in general.