Assesmant of the Deployment of Information and Communications Techonology in the Revenue generation of Local Government in Osun State.
The study determined the level of Information and Communications Technology (ICT) deployment for revenue generation in some selected local governments of Osun State. It also investigated the factors influencing the deployment of the technology and developed a framework for its effective use for enhancing revenue generation in the state. This is with a view to improving the internally generated revenue in the local government councils. of the state. The study involved the use of both primary and secondary data. The primary source of data was obtained through the administration of 3 sets of questionnaire. The first set of questionnaire were administered to career officers in charge of revenue generation in the local government councils, the second to the political office holders in charge of revenue generation in the local government councils and the last set to the members of the general public who are tax payers. The respondents were purposively selected from a random sample of 12 local government councils from the three senatorial districts of the state in equal proportion. The secondary data were got from publications and records. A total of 204 questionnaires out of the 300 administered were found useful and were analyzed using descriptive and inferential statistics. Results showed that 68% of the respondents reported having computers in their respective local governments which spread across the different departments and units and that at 0.05 level of significance, telephone/Fax lines and Internet services had no significant (p>0.05) effect on the deployment of the technology. Results also showed that availability of computers (χ2 = 46.986, p<0.05), materials for financial recordings (χ2 = 32.398, p<0.05), ability to operate the computer (χ2 = 41.222, p<0.05), being internet compliant (χ2 = 21.307, p<0.05) and getting updated through refresher courses on ICT (χ2 = 23.612, p<0.05) were all found to have significant effect on ICT deployment. Furthermore, the results showed that the major factors influencing the deployment of the technology are attitude towards the adoption of ICT (F = 4.042, p<0.05) and the reluctance of tax payers to comply (F = 6.961, p<0.05). In addition the study developed a framework for effective deployment of ICT for revenue generation in the local governments. This involves a viable Revenue Generation Information Unit (RGIU) in each local government to gather information on all revenue generating activities as well as potential sources of income for the LG and a very robust Revenue Generation Database (RGDB) linked to the Local Government Service Commission (LGSC) to oversee the revenue generation activities of all the local governments in the state. This study concluded that revenue generation in the local government could be improved with robust Revenue Generation Information Unit (RGIU), Revenue Generation Database and proper networking of the Local Government Service Commission (LGSC).