ABSTRACT:

This paper which is descriptive in nature examines fiscal crisis and it impact on the local government Administration in South Eastern Nigeria. The study was deemed necessary because of the need for our local government Administrators to wake up for its responsibilities and challenges. The specific objectives of the study is to determine the viability of local government internal revenue right and identify the relationship between inadequate tax jurisdiction and the rate of corruption noticed in the local government Administration in South Eastern Nigeria. The study adopted the theory of fiscal federalism as it theoretical framework and stratified sampling technique and simply random sampling was also adopted as the sampling technique. The paper discovered that the internal generation revenue source of local government in south Eastern Nigeria is not viable and the non-specification of local government revenue jurisdiction encourages corruption in the system. The implication of the above findings is inadequate delivery of services by the councils that hampers effective local government administration. The paper recommended that more revenue options should be given to local government based on an existing realities and that corruption in the system will reduce if specification is made on their sources of revenue.