IGBINIGIE, OsaheniOGBEIDE, SUNDAY O.OMOREGIE, Lucky C.2023-10-042023-10-042018Igbinigie, O., Ogbeide, S. O., & Omoregie, L. C. (2018). Empirical Assessment of Factors Capable of Boosting Internally Generated Revenue Collections in Edo State. International Journal of Business & Law Research, 6(1), 85-99. ISSN: 2360-8986. Retrieved from http://www.seahipaj.org2360-8986http://repository.elizadeuniversity.edu.ng/jspui/handle/20.500.12398/1421This study empirically examined factors boosting internally generated revenue collection in Edo state. The population of the study was heterogeneous consisting of all local Government councils and staff. Six (6) Local Government councils were chosen from Edo South Senatorial district, (2) Local Government Councils were chosen from Edo North Senatorial district and (2) local government councils were also chosen from Edo Central Senatorial districts while a total number of (200) respondents were selected using the simple random sampling method. The statistical tool employed to analyze the data and test the research hypotheses is ordinary least square estimation method. The result showed that establishment of grass roots revenue collection centre though significant, however reduced the internal generated revenue of Edo State. Basically the methods of collecting internally generated revenue examined are considered efficient enough to produce significant results for the governments of Edo state. Based on the empirical findings of this study, it is therefore recommended that the government should radically eliminate the use of touts in collecting IGR in Edo. This study contributed to knowledge because it the first to empirically examined efficient methods government can use to collect IGR with a view to boosting revenue base in Edo state.enInternally generated revenueRevenue basegrass root revenue collection centertax marshalArticle