108 страниц. 2012 год. LAP Lambert Academic Publishing From the findings, It has being discovered that many sources of IGR were opened to Ife South Local Government that if well tapped will enhance the socio economic development of the people at the grassroots. It was also discovered that many problems are militating against effective collection of revenue in the Local Government e.g Tax evasion and tax avoidance. Hence little revenue were being generated annually. Akin to the above is that budgeting and financial memorandum exists in the Local Government to serve as guidance for revenue management. But these instruments were being ignored for personal interest. Hence there is improper management of the little IGR which the Local Government was able to generate.