D.A. TONWE

Taxation is the nucleus and the path to modern development. Thus, the study was to assess the impact of poor taxation on the development of Local Government Areas. This is because local government as the third tier of government and the closest to the people especially in the rural areas needed revenue to provide basic social amenities to the people. But it is unfortunate to note that the local government management have not lived up to expectation especially to provide basic social amenities to the rural people. Thus, the objective of the research was to analyze the extent to which poor taxation had affected the development of those areas. The researcher used primary and secondary methods of data collection to generate the needed data. The data obtained through questionnaire was presented in tables and expressed in simple percentages. The following were some of the findings which included poor development of the areas, lack of basic social amenities to the rural people and lack of effective tax collection mechanisms. The study also revealed that poor taxation by local government in Nigeria has affected the spread of development to all the nooks and crannies of the country. Thus local government councils and their management should strategically plan on proper measures to generate revenue as to meet with their functions as provided by the constitution of the country

The study seeks to examine the naira redesign policy and public perception of government in Esan Central Local Government Area in 2023. The study objectives were to ascertain public perceptions towards the reasons for naira redesign in Esan Central Local Government Area, to investigate the impact of naira redesign in 2023 on the perception of the public in Esan Central Local Government Area and to examine the challenges faced by the public in Esan Central Local Government Area as a result of the naira redesign policy in 2023. The research design employed for this research is survey research method. This methodology enables the researcher to elicit responses from the respondents through the administration of questionnaires. Consequently, the data collected was collated and quantitatively analyzed. The population of this study comprises the total number of both adult male and female in Esan Central Local Government Area which is projected at 339,899 according to the National Population Commission (2023). Based on the Taro Yamane formula the sample size for the study is 399.5 which is approximated 400. The field survey employed the use of simple random sampling technique. The study observed amongst others that; there was large circulation of fake Naira note which led to the redesigning of Naira notes, the study also noticed that, money laundering was the major factor that led to the redesigning of Naira. Also, the study observed that, Jobs were lost during the period of change in the Naira note. Furthermore, the study recommended amongst others that Central Bank of Nigeria (CBN) should ensure an adequate supply of the redesigned currency to avoid shortages and facilitate a smooth transition.