Effect of Mobilisation Dynamics on Local Government Permissive and Incidental Levies Revenue Generation in Bayelsa State.

The focus of this study was on the dynamics of permissive and incidental levies as a source of revenue for local government councils in Bayelsa State. The research is descriptive in nature. The government approved eight state councils to make up the population, and data was obtained using the census method. Experts in accounting and taxation validated the study instrument, and the five components were put through a reliability test. SPSS version 26 was used to conduct descriptive and inferential data analysis. The ontology of the studied variables was investigated using descriptive statistics (mean and standard deviation), while Pearson correlation, linear regression, and analysis of variance (ANOVA) were adopted to establish the effect and connexion between the revenue generation and mobilisation dynamics. Findings of the inquiry exposed that there is a substantial upshot of mobilisation challenges on revenue generation efforts of the third-tier.The analytical results also showed that all the local government councils have their peculiar variations in terms of mobilisation challenges, the status of permissive and incidental levies. This simply means that LGAs in Nigeria have internal revenue mobilisation challenges that caused the poor service delivery. An analysis of state government income-generating points found that politicians should not employ unqualified revenue task-force personnel in LGAs for any type of post-election reward. States should give over money-generating points that belong to local governments. Training and motivation are critical for the members of both the task force and the tax-officers.