Permissive and incidental levies revenue generation and local government growth and development in Bayelsa State

The study was about evaluating empirically, the permissive and incidental levies mean of revenue generation and the corresponding impact on local governments’ development and growth in Bayelsa State of the Southern Part of Nigeria. The design of the study is descriptive in nature. The federal government approved eight councils of the study State constitute the population of the investigation and data were gathered through census approach. The research instrument (questionnaire) was validated by experts in accounting and taxation and a reliability test conducted on the four sections. Analyses of data were descriptively and inferentially carried out via SPSS version 26. Descriptive statistics (mean and standard deviation) were used to analyse the ontology of the study variables, while Pearson correlation and linear regression were adopted to establish the impact explanatory variables on the dependent factor. The investigation's findings revealed that there is a considerable influence of permissive and incidental levies means of revenue generation on development and growth of the third-tier in Bayelsa State. The study recommends that Third-tier administrators in conjunction with the central authority should practice the theories adopted in this investigation to encourage voluntary payment of levies, task-force and revenue officers should be adequately trained and motivated, and state governments should hand-off revenue generating points belonging to the local governments (autonomy).