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All Journal Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Fidelia Ifeyinwa Nzekwe Chinwuko
Department of Public Administration, Chukwuemeka Odumegwu Ojukwu University Igbariam, Anambra State, Nigeria
Economics, Econometrics & Finance

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Effect of Corruption on Revenue Generation System in the Local Governments in Anambra State 2015 - 2024 Fidelia Ifeyinwa Nzekwe Chinwuko
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2026): (January) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i2.88

Abstract

Corruption remains a critical impediment to effective revenue generation at the local government level in many developing countries, including Nigeria. This study empirically examines the effect of corruption on the revenue generation system of selected local governments in Anambra State from 2015 to 2024. A descriptive survey research design was adopted, and a sample of 400 respondents was derived from a projected population of 1,919,000 using the Taro Yamane sampling technique. Data were collected through structured questionnaires and analyzed using descriptive statistics and ordinary least squares (OLS) multiple regression with the aid of SPSS version 20. The findings reveal that corruption exerts a significant and negative influence on revenue generation performance in local governments, as evidenced by the regression result (t = 21.837, p < 0.001). The study further shows that corruption intensifies revenue leakages, encourages tax evasion, weakens internal control mechanisms, and hampers public service delivery. These outcomes imply that sustained fiscal instability at the grassroots level is largely driven by weak accountability and pervasive corrupt practices. The study recommends the strengthening of institutional transparency, digitalization of revenue systems, and enforcement of anti-corruption mechanisms as essential strategies for improving local government revenue performance in Anambra State.
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