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        Local Government is established with the aim of performing some local functions within its area. In doing this, the Local Government requires some funds to finance these local functions. These funds are gotten from Federal Government and State Government. However, the Local Government is faced with a lot of difficulties to source adequate revenue from both the Federal Government and the State Government, hence the internally generated revenue within the Local Government is used to finance this local projects without completely depending on the Federal Government and State Government. During the collection of this internally generated revenue within the local government a lot of errors are being made by the officers and also faced with a lot of difficulties to manage the internally generated revenue information. The proposed system aims to eliminate these short comings in the existing method. 
        This project helps to review the various sources of internally generated revenue within Akoko-Edo Local Government Area. A data base management model has been developed for Akoko-Edo Local Government Area Igarra Edo State using C-sharp programming language for the interface coding and SQL for developing the data base. This model will help monitor the whole exercise, if it is truly implemented and adopted by Akoko-Edo Local Government Area Igarra Edo State, it will go a long way helping in the management of revenue information of the Local Government.

Revenue generation in Nigeria Local Government is principally derived from TAX. Mean while, Tax is a compulsory levy imposed on individual or companies for the various legitimate functions of the state (Oloaye, 2008). Tax is a necessary ingredient for civilization. The history of man has shown that man has to pay tax in one form or the other, that is either cash or in kind, initially to his chieftains and later in a form of organized Government (Oloaye, 2008). No system or rule can be effective whether foreign or native unless it enjoy some measure of financial independence. Local Government in Nigeria has developed over the years. Historically, the development of direct taxation in Local Government in Nigeria can be traced to the period before the British pre-colonial era. Under this period, community tax where levied on communities (Robin, 2004)....

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