Abstract

COVID-19 pandemic affects many lives, businesses and governments all over the world. It has also impacted negatively on the revenues and finances of the states in Nigeria. Besides, findings from the analyses showed that the IGR achieved by each of the 20 LGAs in Lagos state steadily improved on yearly basis until the year 2020, when the whole world experienced COVID-19 pandemic and lockdown. The revenue generation performance fell by almost have of the annual average figure in the year, with the rural area as the most affected area. Meanwhile, despite the effect of the pandemic, three of the LGAs were able to individually generate up to 75% of its expected annual average IGR. The study therefore recommended amongst others that State governments should invest in technology for revenue drive in the form of digitalization and computerization of revenue data base.