Local government internally spawned revenue denotes the revenue or money collected by its representatives from the internal sources or within the geographical location. Permissive and incidental levies are revenue that accrues to the Local government from its internal activities without recourse to external sources. Levies on facilities, income, sales of products and services, transfer of properties and other domestic activities are all examples of internal revenue collected by local authorities [1,2]. Levies are a type of internal revenue source (Permissive and Incidental). There are a variety of taxes and penalties imposed by the government to produce income to keep local councils from collapsing. Levies are an umbrella term for these taxes and penalties. The scientific questions that should be answered include: Are these taxes an accessible form of revenue generation? Is it a logistical nightmare for them if they are accessible?

The central focus of this article is to find out the effect of mobilisation challenges (such as Corruption other than embezzlement, unaccountability, Undue political interference, Problem of levies avoidance and evasion, Lack of suitable and qualified professional staff, Difficulty in accessing levies payers due to remoteness of the area, Embezzlement of mobilization fund by task force, Poor work attitude, Ignorance of the residents, Lack of proper orientation, Illiteracy or level of education, Lack of government accountability, Lack of effectiveness and efficiency, lack of transparency and accountability from the part of revenue offices, Lack of equity and inclusiveness and Reliance on state government express permission to introduce new forms of levies) on local government internal revenue generation effort in Bayelsa state of Nigeria.

The internal revenue generation means of Nigerian local, state and federation are classified into permissive and incidental levies. The permissive levies are those internal revenue generation means statutorily permitted by the central authority of Nigeria to be mobilized by the the three-tiers of administration. The permissive levies at the local government level include (Shop and kiosk rates, Tenement rates, On and Off liquor fees, Slaughter slab payments, Registration of marriage, birth and death, Naming of street registration costs, Right of occupancy fees on land and so on.) Market taxes and levies, Motor park levies, Domestic animal license fees, Bicycle, truck, canoe, wheelbarrow and cart fees, excluding mechanically propelled trucks, Cattle tax payable only by cattle farmers Incidental levies are internal revenue generation sources obtained through investment, loans, commercial undertakings or some form of sales, whereas merry and road closure levies are external revenue generation sources obtained through investment, loans, commercial undertakings or some form of sales. They are levies received by a local government which are unplanned for or receive in conjunction with something else like Proceeds from economic projects, Grants from federal and state government, Income from investment such as interest and dividend, Local direct contribution or collection e.g. from annual palm, bush or village levies; Loan granted by state government or money borrowed from other sources, Earnings from commercial undertakings, Sales of seized goods and boarded vehicle, Collection of merriment tax and others which depend on the location of the local government and state [3,4].

After thorough empirical review of extant literature about the effect of mobilisation dynamics of permissive and incidental levies ways of revenue generation in Nigerian local governments, none had been carried out in Bayelsa state. But related ones are being researched in Delta [2,4], Edo, Benue, Lagos, Akwa-Ibom, Kogi, Cross River states and other parts of the country. In order to bridge the gap and serve as a policy instrument for Local Government Areas in Nigeria, this study investigates the impact of mobilization difficulties on the permissive and incidental levies ways of revenue collection in Bayelsa state of Nigeria.

Relevant Literature

Conceptual Review

Concept and Functions of Local Government in Nigeria: Under the 1999 constitution, local government is a well-known and frequently utilized type of self-governing delegation, with its power, finances and personnel working across the country, having defined areas of operation and subjected to certain measures of regulation by the state government for bringing local administration into existence. Local government, on the other hand, is described by Odoh [5] as a form of government in which some responsibilities are carried out by elected councils at the local level, within clearly defined limits. Additionally, the council should be able to begin or lead service provision; pick or implement initiatives; supplement state or federal government activity in their jurisdictions and have extensive authority over their own affairs, employees and resources.

The lowest level of governance in Nigeria is the local government. It works with other levels of government to improve the quality of life in rural and urban areas. Representative councils formed by legislation, as indicated in a 1976 study on local government changes, are seen as essential to the establishment of a stable federal administration, as well as a stable state government. Under local government, council members carry out their duties in a limited area of responsibility [3].

According to Murana [6], the responsibilities of local government are meant to accomplish two things. It was created to meet a specific need in a specific part of the country. As a result of a lack of government structures to serve rural areas, local governments were formed. On the other hand, administrative functions like street cleaning, sanitation, garbage collection, road building and maintenance, housing, water and sewage, elementary education and clinics are all part of providing for the well-being of the public. It is also incumbent upon elected or appointed officials to represent and involve citizens in identifying and addressing specific public needs.

The Revenue Generation System in Nigerian Local Government 

In this context, internal and external revenues generated by governments are referred to as "revenue". A fiscal year's income may also be referred to as the total amount of money the government raises in order to cover its costs (federal, state and municipal). The term "revenue" refers to the entire amount of money received after deducting all costs [7]. The numerous ways in which local government in Nigeria might create financial resources to pay their financial commitments while carrying out their constitutional functions and duties are referred to as sources of local government financing [8]. In Nigeria, revenue is generated both from external (statutory) and internal sources.

Revenue obtained from the federal and state governments, as well as various forms of incentives not created domestically by the local government but received from outside sources, are examples of external sources. The Revenue Provision Act of 1982 governs the Federal and State Government's statutory allocation of funds to local government authorities. Taxes imposed by municipal governments in accordance with their charters and laws; in addition to the federal grant-in-aid and state grant-in-aid, the local government collects a portion of the Value Added Tax (VAT).

Internal sources of revenue are the foremost spring of revenue for LGAs; they are the lifeblood of local governments because they are the sole source of money they control. As a result, the magnitude to which a LGA can achieve its objectives will be determined mainly by the strength of its internal revenue. Internal sources of revenue production offer a wide range of opportunities for acquiring funds, which is worth noting. The competency and vibrancy of the local government's leadership will determine how much these revenue sources can benefit and grow the council. That is, the capability of the administrators of the councils to strategically and ethically handle the likely mobilisation dynamics that may be encountered in the process. However, there are two major sources of internally generated revenue to the local government. These are: permissive levies and incidental levies as carefully highlighted in the introductory part of this article. What is the likely effect of mobilisation dynamics on these internal classes of revenue to a local government?

Mobilisation Challenges of Revenue Generation in Local Governments

Mobilisation dynamics or challenges refer to those factors that will directly and indirectly and adversely affect the smooth collection of permissive and incidental levies means of income generation in LGA system. This may be due to bad governance in a particular setting and or forces beyond the control of the local power [1,4]. The variables or determinants imagined and studied in a similar study conducted by Ogoun and Atagboro in the 25 LGAs of Delta state are used in this study. The challenges are: Corruption other than embezzlement, unaccountability, Undue political interference, Problem of levies avoidance and evasion, Lack of suitable and qualified professional staff, Difficulty in accessing levies payers due to remoteness of the area, Embezzlement of mobilization fund by task force, Poor work attitude, Ignorance of the residents, Lack of proper orientation, Illiteracy or level of education, Lack of government accountability, Lack of effectiveness and efficiency, Revenue officers are not transparent and accountable, Lack of equity and inclusiveness and Reliance on state government express permission to introduce new forms of levies.

This paper's scientific aim is to evaluate the impact of these influences on the internal income generating struggles of local governments in Bayelsa State and the pragmatic analysis of the results that will help administrators in the various solutions for dealing with these.

Theoretical Framework

This paper is premised on decentralization as highlighted in accordance with the study area:

Theory of Decentralization

The decentralization hypothesis is used in this research because government must be dispersed in order to accomplish its goals. This movement of power and responsibility from central government to its subordinates is explained by the decentralization idea (state and local government). It is concerned with how the central government assigns roles and responsibilities to various institutions in order to ensure efficient and effective performance, as well as the rights to collect various levies or taxes in order to produce internal income. Decentralization, on the other hand, is seen as a means of harnessing local resources and initiative for national growth [6].

Local governments must assume responsibility for rural development because the federal or state government cannot guarantee it on its own. This means that the federal or state government must relinquish power, authority and duty to local governments. Decentralization is thought to improve local government's ability to collect and administer levies within their jurisdiction. As a result, decentralization might be considered a rural development project. The need to boost internal revenue generated by these Local Government Councils, as well as put in place effective structures to promote excellent governance at the local level, encourages it. That is, because of its proximity to rural people, LGA is well-positioned to carry out the aforementioned responsibilities.

Empirical Evidence

Akuro [9], from 2007 to 2015, the Rivers State Internal Revenue Service (RIRS) was investigated for social internal control systems and revenue generating. In this study, primary data sources were obtained and used. The data analysis demonstrated that in RIRS, there is a considerable association between internal control and income creation. RIRS relies greatly on the correct use of ICTs in order to collect revenue effectively. TINs, Internal Audit and the Segregation of Duties were shown to be effective methods for RIRS revenue generation and leakage prevention, according to this study. The agency's dynamic character necessitates that these instruments be reevaluated on a frequent basis. Finally, internal controls do not take the place of external audits. 

Ogoun and Atagboro [2] pragmatically surveyed permissive and incidental levies mobilization dynamics and third tier income generation. This study was based on the survey design, which shaped the use of a well-structured questionnaire modelled on the Likert-scale template to obtain primary data from the entire 25 LGAs in Delta State. Simple percentages, measures of central tendency and variability and inferential OLS methods are all utilized to characterize this data set. The results were apparent that the numerous challenges associated with mobilising permissive and incidental levies impact massively on the amount of revenue generated via this veritable source of government revenue. It follows, then, that as mobilization dynamics grow, the revenues raised by levies decrease and as mobilization dynamics decrease, more funds are raised.

James and Victor [10] worked on foreign taxes issues that were arising. For as long as taxes have existed, so have tax evasion and tax avoidance difficulties. Only in the last two years have many multinational corporations in the United States been involved in tax disputes with the European Commission. These lawsuits are unusual in terms of the amount of tax penalties that have been imposed. Apple was the most well-known case, owing €13 billion in back taxes. This article examines the tax methods employed by these companies, which resulted in such disagreements. It examines seven companies in particular: Apple Inc., McDonald's, Starbucks, Fiat, Amazon, Google and Ikea are among the companies that focus on the following tax techniques in the high-tech industry: High royalties, intercompany transfer pricing, intercompany loans and source of revenue. The European

Commission's claims of tax avoidance are also discussed in this article, as well as how these companies defend themselves. Multinational firms must comply with both domestic and international tax laws while operating in other countries.

Mbah and Onuora conducted research into the influence of IGR on infrastructure development in Nigeria's south-east states. In this study, we employed an ex-post facto design and retrieved data from the Nigerian federation's budget forecasts for each of the five south-eastern states. There is a strong association between the cost of infrastructure and gross domestic product (IGR) in the south-east states at the time of this research.

Felix and Uno [1] in Cross River State, Nigeria, conducted research on the issues of internal income production and inclusive development of local government districts. Primary and secondary data were collected and the regression results revealed that one of the most severe difficulties in Nigerian local government administration is the lack of resource mobilization. As a result, local governments do not produce enough cash from internal sources, putting them in a precarious financial position that makes inclusive growth difficult.

Makodi and Nobert, understanding the realities and challenges of Nigeria's income tax system, a foremost spring of income for the government is the collection of taxes, particularly the income tax. The elements influencing tax administration in Nigeria are examined in this article. It delves into the statutory provisions and administrative issues that influence the cost structure and real tax revenue returns. The data generated is descriptively evaluated, with the majority of the data coming from documentary sources. The analysis emphasizes the necessity for Nigeria to have a cost-effective tax administration.

Agya et al. [8] studied internal revenue generation problems and prospects for the years 2001 to 2013of local government administration in Nigeria's Taraba State. A total of 102 surveys were sent, with both structured and unstructured questionnaires being employed. The data was analyzed using simple percentages and the findings revealed that revenue machinery is inadequate and out-of-date, that there is a lack of proficient workforces in the revenue segment, that revenue collectors receive inadequate salaries and incentives, that social services, the market and the motor park are inadequate and that there is political interference in task force board appointments.

Research Design               

A descriptive survey design was used in this study's research methodology. The descriptive survey design was chosen because it aims to characterize the ontological and epistemological position of the subject of study while also assisting the researcher in determining where the factors are obtained and how the goals might be met.

Population of the Study

The study population for this dissertation is the entire finance and supplies department (treasury) workers in all the third tier of government approved by federal government in Bayelsa, south-south geopolitical zone of Nigeria.

Sample and Sampling Procedure

Samples were chosen from federally designated local government regions in Bayelsa state's finance and supply departments. The study used judgmental non-probabilistic sampling procedure to select a sample. A sample frame of each of the members comprises of some staff of the finance and supplies (treasury) department in various local government areas used for the research inquiry, especially those that have direct bearing (levies/tax authorities) with permissive and incidental levies as a means of revenue generation in the local government area by selecting eighty. That's ten people from each of the state's eight local governments. Based on the recommendations of Kros and Rosenthal [11], the sample size was selected.

Method of Data Collection

The major technique of data collection was a five-point Likert scale of Strongly Agree (SA), Agree (A), Uncertain (UD), Strongly Disagree (SD) and Disagree (D). The survey is broken into two sections: A; which focuses on the demographic features of respondents; while B; thematic issues on the existence and accessibility of permissive and incidental levies in Bayelsa State local government areas and dynamics linked with the collection of these levies.

Validity and Reliability of Research Instrument

Experts in this field of study were engaged in order to guarantee that the mechanism measures exactly what it is supposed to measure. The questions were pertinent, clear and unequivocal and their knowledge was brought to bear. It was also to ensure that the questions covered all facets of the variables in the study. The complete questionnaire was evaluated and improved based on the opinions and remarks of piloted questionnaire respondents. After some tweaking, the experts gave their approval to the study's questionnaire.

After giving the questionnaire to 50 respondents throughout Edo state's local government areas, the Cronbach Alpha reliability test was utilized to assess the research instrument's internal consistency. On average, both portions had a reliability index of 0.71 and 0.73, which is within Cronbach's recommended range for a dependable instrument.

Method of Data Analysis 

SPSS 26 version was used to perform descriptive and inferential statistical analyses on the data collected in the field survey. As an example, descriptive statistics, which are coefficients that describe a given data collection, which can represent the entire population or just one sample from it, can be used to analyze data. Simple percentages (frequency counts), central tendency (mean) and variability are among the measurements used to characterize the data collection. Furthermore, the inferential statistics that will be used comprise of Pearson correlation, regression and Analysis of Variance (ANOVA) statistical tools. First, Pearson correlation was used to assess the relationship between the independent variables (mobilization dynamics) and dependent variables (revenue generation through permissive and incidental levies) in local government in Bayelsa state. Second, regression statistical tool will be used to establish the effects of mobilization dynamics and revenue generated from permissive and incidental levies on local government development and growth. The variables of the study are in part similar to those employed by prior studies [2,4] on LGs internal revenue mobilization dynamics. In view of the above, the hypothesis will be validated by means of simple regression.

Model Specification

Given the above submission, to test the hypotheses by basic regression statistics, the functional relationship is expressed as follows:

revg = f(mobd)

(1)

In view of equation 1 above, equation 2 is re-estimated in its explicit form as follows.

Hypothesis I:Mobilization Dynamics and Revenue Generation 

revg = a₀ +ß₁mobd_i+µ_t

(2)

where, revg = Revenue generation via permissive and incidental levies; mobd = Mobilization dynamics; α₀, ß₁, ß₁ = Regression coefficients; i = Individual research subjects; m_t = Error term.

Data Analysis and Discussion of Findings

The descriptive and inferential statistical analyses, as well as the discussion of findings, are covered in section four of the study.

Descriptive Statistics

The biodata of 66 respondents working for various local government councils in Bayelsa State, Nigeria, is presented in Table 1. According to the findings of the aforementioned research, 39 (59.10 percent) of the 66 respondents are men, while 27 (40.90 percent) are women. In terms of marital status, 19 people are single (28.78%), 36 people are married (54.55%), 3 people are separated (4.55%) and 8 people are widowed (12%). On the academic front, SSCE and OND/NCE holders account for 9 (13.64%) and 10 (15.15%) of the total, respectively, while holders of B.Sc/HND and M.Sc/MBA degrees account for 33 (50%) and 14 (21.21%) of the total. The bio-data also revealed that 3(04.55%) and 5(07.58%) have worked between the age bracket of 1-5 years and 6-10 years and 27(40.90%), 23(34.85%) and 8 (12.12%) have worked from 11-20 years, 21-30 and 31-35 years. Furthermore, 9 (13.64 percent) of the respondents worked as Senior Accountants in local government secretariats, 7 (10.61 percent) as Principal Accountants, 4 (06.06 percent) as Assistant Director of Finance, 3 (04.55 percent) as Director of Finance, 13 (19.70 percent) as Revenue Officers, 7 (10.61 percent) as Payroll Officers, 8 (12.12 percent) as Cashiers, 6 (09.09 percent) as Principal Executive Officers and 7 (10.61 percent) as Higher The significant majority of the above respondents sampled indicate that these individuals should have a greater understanding of the research topic.

Table 1: Bio-Data of the Respondent for Bayelsa State

Source: Field Survey, 2021

Descriptive Statistics for Local Governments in Bayelsa State

Table 2 shows the responses on whether permissive levies are accessible means of generating local government revenue. The result reveals that some of the items on permissive levies as means of generating local government revenue like License fees for radio and television Rates in stores and at kiosks Rates for tenements Fees for on-premises and off-premises use of alcoholic beverages Marriages, births and deaths are all recorded. Fees for registration on the street are given a name. Fees for the right to occupy land Taxes and levy levied on the market Expenses for parking in a car park, etc. Road closure levies and merriment License costs for vehicle radios Parking fees that are incorrect. Permits are granted to religious places. All revenue sources, except for a few that scored under 2.5, fell under the 2.50 median cut-off point. This includes fees for bicycle, truck, canoe and wheelbarrow registration and sales (other than mechanically propelled trucks); cattle tax payable by cattle farmers; public convenience, sewage disposal and refuse removal fees and customary burial ground permit registration fees. Overall, the descriptive results (mean of 3.1538 and standard deviation) are clear indication that the permissive levies are accessible means of generating local government revenue in Nigeria and implies that internal revenue generation in local government areas is on average in Bayelsa State.

Table 2: Descriptive Statistics Showing Permissive Levies Means of Generating Revenue in Bayelsa State Local Government Councils of Nigeria

Source:Field Survey, 2021

Table 3 is a revelation of the responses on whether incidental levies are revenue generating means of local governments in Bayelsa state. All the perceived and highlighted incidental sources having mean scores ranging from 3.00 to 4.50. This is a strong indicator that the LGs are generating revenue from the sources mentioned, such as federal and state grants, as well as proceeds from local government economic projects. Interest and dividends from investments, as well as direct contributions or collections from the local community (from annual palm, bush or village levies), Money borrowed from other sources or a loan from the state government, Profits from business ventures, Collection of merriment tax and donation of seized items and boarded vehicles.

Table 3: Descriptive Statistics showing Incidental levies means of generating revenue in Bayelsa State of Nigeria

Source: Field Survey, 2021

Table 4 is a lens of the responses on mobilization dynamics of permissive and incidental levies means of local governments’ revenue generation in Bayelsa State of Nigeria. It is very clear on the table that all the question items on mobilization challenges of permissive and incidental levies means of raising fund internally for the local councils in Bayelsa state scored above 3 point on the likert scale, with a grand mean of 3.7657. This is a clear indication that the internal revenue-generating venture is plagued by issues like non-embezzlement corruption, lack of accountability and so on. Unnecessary political meddling, Avoidance and evasion of levies is a problem. Due to the remoteness of the location, it is difficult to reach levies payers due to a lack of adequate and experienced professional staff. Task force embezzlement of mobilization funds Residents' ignorance, poor work attitude Lack of correct orientation, illiteracy or lack of education, lack of government accountability, ineffectiveness and efficiency, revenue officers' lack of transparency and accountability Inequity, exclusion and a lack of diversity. The reliance on formal approval from the state government to implement new types of charges.

Table 4: Descriptive Statistics Showing Mobilization Dynamics of Permissive and Incidental Levies Means of Local Governments Revenue Generation in Bayelsa State of Nigeria

Source: Field Survey, 2021

Analysis of Pearson Correlation

Presented in Table 5 is the Pearson correlation between the dependent variables (revenue generation-revg in local government) and independent variables (mobilization dynamics-mobd of permissive and incidental levies). It was determined by using Pearson correlation coefficients just how strongly the dependent and independent variables are linked. A correlation coefficient of zero indicates that there is no relationship between the dependent and independent variables. Correlation coefficients range from -1 (negative) to +1 (positive) [12,13].

The result showed that the Pearson (r) is closer to one (1) and is positive; (mobd = .983); an indication that mobilization dynamics (mobd)) and permissive and incidental levies positively correlate with revenue generation (revg) in Bayelsa sate of Nigeria. Furthermore, inferential statistics (regression) was conducted in order to validate the research hypothesis of the study.

Table 5: Correlation Matrix

 Source: Field Survey, 2021

Inferential Statistics

Test of Hypothesis I 

• H_o1:               

  Mobilisation dynamics have no effect on revenue generation in local governments in Bayelsa, Delta and Rivers states of Nigeria

The results for mobilization dynamics and revenue generation in LGAs in Bayelsa, Nigeria are presented in Table 6. From the Table 6, the R-value is 0.983 with an adjusted value of 0.966, implying that the independent variable (mobilization dynamics) accounted for nearly all of the systematic variance in the dependent variable in local governments. This implies that the model of mobilization dynamics and revenue generation in local governments provide a good fit since the unexplained variation is just 3%. 

Furthermore, the findings revealed a significant association between mobilization dynamics and income collection in local governments in Bayelsa state, Nigeria's south-south (f-ratio 1, 64 = 1840.727). Besides, the Durbin-Watson (DW) statistics was utilized to ascertain the occurrence of sequential correspondences between the residuals. As suggested by Gujarati, if the DW value is substantially more than 2, it may imply a serial correlation issue. The DW value (0.177), suggests the absence of serial correlation in model of mobilization dynamics and revenue generation of local governments.

Decision

The null hypothesis is rejected and the alternative hypothesis, which asserts that mobilization dynamics influence income production in local governments in Nigeria's Bayelsa state (p-value = 0.000 0.05), is accepted instead. This means that mobilization dynamics have an impact on revenue generation in local governments in the Nigerian state of Bayelsa.

Table 7 shows the results of local government mobilization dynamics and revenue generation coefficients in Nigeria's Bayelsa state. The outcomes showed a statistically substantial and positive connection between mobilization dynamics and income production in Nigeria's Bayelsa state local governments (t-value = 4.978; p-value 0.000 0.05), supporting the correlation results. There is also no multicollinearity in the model of local government mobilization dynamics and income production, as shown by a VIF value of 1.00 being less than 10.0. There would be a 1.519 percent decrease in revenue generation in Nigeria's Bayelsa state as a result of increased mobilization dynamics.

The descriptive results in tables two and three are clear indication of the existence of permissive and incidental levies means of income generation in Bayelsa State LGAs, while table four shows that there are mobilisation nightmares of the statutory sources of third tier of government revenue. On the other hand, the inferential analytical results presented in Table 5-7 are evidence of the connection between mobilisation dynamics (independent variables) and revenue generation through permissive and incidental levies and the effect of the explanatory variables (mobilisation challenges) on revenue generation respectively. Corruption, undue political intervention, levies avoidance and evasion, resident illiteracy and dependency on the state government's authorization to implement new taxes are some of the issues affecting Bayelsa State's ability to generate money internally. Irrespective of the locational variations of the local government councils, these factors (variables) manifest themselves as problems of revenue generation. 

Administrators’ reasonable use of fund to attract citizenship behaviour which can be done by blocking all loopholes and imposing a rigid penalty on any person or corporate body that indulges in any form of levies malpractices, irrespective of the personality will go a long way; efforts should be up-scaled by all stakeholders in the third-tier system towards mitigating the effects of the multifaceted variables that invade the ability of the third tier of the public administration system towards deploying the existing permissive and incidental levies template for internal revenue generation. LGAs should ensure justice, transparency and accountability in collecting and disbursement of the generated revenue. To justify the construction of LGAs, politicians should refrain from appointing unqualified revenue task force officials to local government councils for any type of post-election remuneration (service delivery).

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