Table of Contents
Abstract
Chapter One: Introduction
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objectives of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitations of the Study
1.9 Organization of the Study
1.10 Definition of Terms
1.10.1 Revenue Allocation
1.10.2 Local Government
1.10.3 Fiscal Federalism
1.10.4 Intergovernmental Transfers
1.10.5 Internally Generated Revenue
1.10.6 Revenue Leakages
1.10.7 Equity in Revenue Allocation
References
Chapter Two: Review of Related Literature
2.1 Introduction
2.2 Theoretical Review
2.2.1 Fiscal Federalism Theory
2.2.2 Public Choice Theory
2.2.3 Resource Dependency Theory
2.2.4 Equity Theory
2.3 Conceptual Review
2.3.1 Overview of Key Concepts
2.3.2 Concept of Revenue Allocation
2.3.3 Theoretical Framework
2.3.4 Over-Reliance on Intergovernmental Transfers
2.3.5 Inefficiencies in Tax Collection and Local Revenue Generation
2.3.6 Political Interference in Revenue Allocation
2.3.7 Lack of Transparency and Accountability
2.3.8 Inequitable Revenue-Sharing Formulas
2.3.9 Inadequate Legal and Institutional Frameworks
2.3.10 Effects of Revenue Allocation Challenges on Service Delivery
2.3.11 Need for Fiscal Decentralization
2.4 Empirical Review
2.5 Summary of Literature Review
References
Chapter Three: Research Methodology
3.1 Introduction
3.2 Research Design
3.3 Study Area
3.4 Population of the Study
3.5 Sample Size and Sampling Technique
3.5.1 Sample Size Determination
3.5.2 Sampling Technique
3.6 Sources of Data
3.6.1 Primary Sources of Data
3.6.2 Secondary Sources of Data
3.7 Data Collection Instruments
3.7.1 Questionnaire
3.7.2 Interview Guide
3.8 Validity and Reliability of the Instrument
3.8.1 Validity
3.8.2 Reliability
3.9 Method of Data Collection
3.10 Method of Data Analysis
3.10.1 Descriptive Statistics
3.10.2 Inferential Statistics
3.10.3 Qualitative Data Analysis
3.11 Ethical Considerations
3.11.1 Informed Consent
3.11.2 Confidentiality
3.11.3 Voluntary Participation
3.11.4 Non-Malfeasance
3.11.5 Honesty and Integrity
3.12 Limitations of the Methodology
3.13 Summary of the Chapter
Chapter Four: Data Analysis and Interpretation
4.1 Introduction
4.2 Questionnaire Administration and Response Rate
4.3 Demographic Characteristics of Respondents
4.4 Analysis Based on Research Questions
4.4.1 Research Question One: Major Challenges Hindering Effective Revenue Allocation
4.4.2 Research Question Two: Effectiveness of Existing Revenue Allocation Policies and Frameworks
4.4.3 Research Question Three: Strategies for Improving Revenue Allocation and Financial Management
4.5 Test of Hypothesis
4.6 Discussion of Findings
4.7 Summary of the Chapter
Chapter Five: Summary, Conclusion and Recommendations
5.1 Introduction
5.2 Summary of the Study
5.3 Summary of Findings
5.3.1 Challenges Affecting Revenue Allocation
5.3.2 Effectiveness of Existing Revenue Allocation Policies and Mechanisms
5.3.3 Strategies for Improving Revenue Allocation and Financial Management
5.3.4 Test of Hypothesis
5.4 Conclusions
5.5 Recommendations
5.5.1 Recommendations for Policy and Practice
5.5.2 Recommendations for Future Research
5.6 Contributions to Knowledge
5.7 Limitations of the Study
5.8 Summary of the Chapter
Questionnaire
Section A: Demographic Information
Section B: Challenges Affecting Revenue Allocation
Section C: Effectiveness of Existing Revenue Allocation Policies and Mechanisms
Section D: Strategies for Improving Revenue Allocation and Financial Management
Section E: Impact on Service Delivery
Section F: Open-Ended Questions
