general sales taxes and gross receipts taxes, Coronavirus Response and Relief Supplemental Appropriations Act, federal funds for local transportation projects, Surveying State Leaders on the State of State Taxes, More Than Fines and Fees: Incorporating Equity into City Revenue Strategies, State and Local Government Revenues and Racial Disparities, Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012, Governing with Tight Budgets; Long Term Trends in State Finances, Center on Labor, Human Services, and Population, Metropolitan Housing and Communities Policy Center, 8 percent from selective sales taxes on purchases such as, 2 percent from selective sales taxes on purchases such as, 3 percent from other taxes such as a locality'staxes onhotel bookingsandrestaurant meals. Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. What is the Medicare trust fund, and how is it financed? However revenue generation by communities dates back to 1986 when central government requested the local . /CreationDate (D:20131230000155+10'00') Local revenue mobilization will be enhanced if local goverments and local 0000002809 00000 n What tax incentives encourage energy production from fossil fuels? n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. (2014). Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. How would the tax system need to change with return-free filing? /Group << What are the sources of revenue for local governments? /Meta55 44 0 R /Type /Catalog In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. Palgrave Macmillan, Cham. You may be shifting priorities daily in order to address the effects of the crisis on your constituents. China Constitution of Federal Republic of Nigeria (1999). What tax incentives exist to help families pay for college? On what do economists agree and disagree about the effects of taxes on economic growth? Local governments collected $1.7 trillion of general revenue in 2017. Who bears the burden of the corporate income tax? 3. What types of nonemployer-sponsored retirement savings accounts are available? /Parent 2 0 R Hb``$WR~|@T#2S/`M. endobj 11. 4 0 obj /Meta56 45 0 R <> What is return-free filing and how would it work? /Parent 2 0 R Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. This gave a substantial and unprecedented reform of autonomy to the, devolved on the local government therefore, became a common $no#ledge that, most of the local government are finding it difficult to cope #ith the present level, The principal aims of creating local governments #ere as, /. /ExtGState << /F2 21 0 R 0000002251 00000 n xo A>a#dkU(0 KJ@C2aOb4a&MoZ(K#YWa-SI{;E zubQ?$6 J&/oB50uvF>LO>Cw~N.1~,s%8#/A"akFu^6V07ST]hi/p4g8GtC? _X*O9H+CaB(ErQK]0K|d)F2t4a6ntHFcjdiD Agu (2010) examined the . 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 5366 0 obj<>stream /Meta42 32 0 R /MediaBox [0 0 595.32 842.04] /Image8 18 0 R What is the role of monetary policy in alleviating economic downturns? n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). %PDF-1.4 Tax is a compulsory levy imposed by government on individuals and companies, for the various legitimate function of the state (, Tax is a necessary ingredient for civili"ation. This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. %PDF-1.5 Three local government officials were also interviewed. What is global intangible low-taxed income and how is it taxed under the TCJA? /F1 20 0 R Key 2022 Takeaways. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /GS7 17 0 R A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. In: Oloruntoba, S.O. >> Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. Bundle charges. These cities typically adopt one of two archetypes: an independent revenue monetization department that focuses on commercial aspects and acts as a strategic unit for generating revenues, or a commercial unit integrated into the finance department that is responsible for tracking progress of revenue targets. azA/u|,j[^#R"US&HwksN$} YVbh /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What are state balanced budget requirements and how do they work? Why do low-income families use tax preparers? Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. 3. /F6 41 0 R responsibilities in the federation. 2. /F7 42 0 R endobj Washington DC: Urban Institute. Who bears the burden of a national retail sales tax? r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /GS7 17 0 R /F5 40 0 R >> /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. The State's own budgetary issues have put a major strain on local government budgets across Illinois. Elected officials have four primary revenue sources, each containing multiple levers. 2 This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. >> To establish this dedicated unit, cities could create a cross-functional workforce with representatives from different departments, including finance, planning, property, legislation, and key municipalities. Dubai instituted a knowledge dirham, a flat charge that applies to all government services. Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. /Resources << www.iiste.org. 0 Create new revenue streams. How do state and local corporate income taxes work? /Annots [86 0 R 87 0 R 88 0 R 89 0 R] /ExtGState << /Meta39 39 0 R How should distributional tables be interpreted? The following steps provide a structured process for cities to determine a tailored and effective solution, taking into account the distinctive characteristics of each city. This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. What is the experience of other countries with national retail sales taxes? endobj endobj Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 /Meta40 35 0 R /Tabs /S . /Image8 18 0 R It also excludes revenues from government's "business-like" activities such as water, gas, electricity, and transit utilities; government-run liquor stores; and government-administered insurance trusts such as employee retirement, unemployment compensation, and workers compensation systems. GRIN Verlag. /Tabs /S << endstream AMA is one of the most resourced MMDAs When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. 4. /Meta53 50 0 R 3 0 obj The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. >> Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. From 2010 to 2016, for example, central government funding as the share of total municipal revenue fell by approximately 12 percent, on average, across all countries in the Organisation for Economic Co-operation and Development (OECD) Urban Institute, Brookings Institution, and individual authors, 2022. In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their >> /F2 21 0 R 7 One strategy that cities have followed is introducing an amnesty program for delinquent parking tickets that waives penalties and additional fines as an incentive for motorists to pay up. 1 0 obj /Image8 18 0 R /Image95 78 0 R 5356 0 obj <> endobj In 2019 inflation adjusted-dollars, combined state and local general revenue increased from $1.2 trillion in 1977 to $3.5 trillion in 2019, or a 188 percent increase. How did the TCJA change the standard deduction and itemized deductions? What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? [/ICCBased 14 0 R] 13 0 obj /Filter /FlateDecode /Pages 2 0 R Aransi, I. O. /Meta54 51 0 R /StructParents 9 How do flexible spending accounts for health care expenses work? Governments, with input from citizens, must decide how to manage risks /StructParents 5 /CS /DeviceRGB Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. %(zC]N"t~'ewd+*a[`.dP(wz)Vio+qjXvVmWHS%n}"GC3m*.#w+.T#p1f^HgC`|Mzcs,JX8/v>na,4t^}$$\X S:ds0{ws:yGu.%;x/\)F@!>od1v((EF|' Introduce innovative fees and charges. wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 <>>> xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ 5/27/2020. What are health reimbursement arrangements and how do they work? Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. >> Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= /Resources << Cities use fines as both a deterrent for behavior at odds with the public goodfor example, the accumulation and nondisposal of garbage or building construction without a temporary fenceand a revenue source. sources, via the external sources and the internal source. US Department of Commerce, Bureau of Economic Analysis. What tax changes did the Affordable Care Act make? Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. Revenue Generation in Nigeria's Local Government. What are Opportunity Zones and how do they work? >> Local governments received about 32 percent of their general revenue from state government transfers (including indirect federal funds) and 4 percent directly from the federal government. Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances 7, 192209. City assets and investments. /Meta37 37 0 R Revenue generation in Nigeria local governments is principally derived from TAX. 2 0 obj What is the unemployment insurance trust fund, and how is it financed? State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. simply because of poor finances arising from ade8uate revenue generation drive. /XObject << 9. 1 0 obj >> What are state rainy day funds, and how do they work? What are the sources of revenue for local governments? How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? How does the tax system subsidize child care expenses? /Image93 73 0 R X-ray of Local government administration in Nigeria. How are different consumption taxes related? Problems of revenue generation in local government administration in Nigeria. Principles of leadership. /Type /Page A., & Adewoye, J. O. https://www.grin.com/document/293498. (Sources of state general revenue do not sum to 100 percent because of rounding.). How would small businesses be treated under a VAT? University Press. Li'}4I>A7i3;g f>dm,orW6XCid&ntGMhJ^ur!y]j]V CWD.6Eh.\Z35 =+`=+Zj:8l?3ZbS8h._=mp,:bx+2r&^N J'%3U4oHnkb~u*k.[pg First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. 7 0 obj Municipalities could increase service fees (such as those on parking and construction permits) as well as fines, taxes, and the cost of accessing city assets (such as beaches). What are defined benefit retirement plans? /XObject << /Contents 67 0 R Please email us at: 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. Ola Ventures. Catawba Publishing Company. As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. <>stream Based on option B; 72 respondents (38.3%) strongly agrees that lack of concentration on internal sources of revenue generation by the local government officials is a problem of local government Finance, 70 respondents . How do state and local individual income taxes work? Hb``$WR~|@T#2S/`M. /F9 55 0 R >> What was the experience with return-free filing in California? /StructParents 4 >> /Type /Group 3.5 Local government revenue sources by jurisdiction 7 3.6 Local government expenses by purpose 8 3.7 Taxation revenue share by sphere of government and source of revenue 8 3.8 Share of total taxation revenue by sphere of government over time 9 3.9 Vertical fiscal imbalance in Australia 10 4. Local tax limitations: a primer Property taxes . /Image85 72 0 R The authentic confucius: A life of thought and politics. 1 0 obj Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. How do state earned income tax credits work? Norton Francis and Frank Sammartino (2015). /F1 20 0 R /F2 21 0 R Revenue generation is the main source of income to the Federal, State and local Governments. /Resources << Annual Survey of State and Local Government Finances. 5 0 obj Taxes, fees, and user charges are considered "own-source" revenue. Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 13 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> State and Local Finance Data: Exploring the Census of Governments. This exercise involves analyzing the citys revenue baseline to determine current revenue generation across all streams and then comparing revenue streams against benchmarks for peer cities to identify any gaps. /XObject << Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. 7. 4 0 obj The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. /Resources << It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. >> << >> Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. INTRODUCTION Nigeria is a sovereign nation. /Font << Keywords: Local Government, Administration, Finance, Decentralization, Nigeria, Iwo Introduction One area which has remained neglected over time by the local governments in Nigeria is revenue generation. /StructParents 8 [/ICCBased 11 0 R] How do state and local property taxes work? Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. How much does the federal government spend on health care? To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). /Contents [14 0 R 15 0 R 16 0 R] /StructParents 2 /GS31 30 0 R Optimizing land monetization has the potential to double baseline revenue from income-generating assets. Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. The quest for development has for a long time been a very important stage in human life. /Meta37 37 0 R %PDF-1.5 endstream How do US corporate income tax rates and revenues compare with other countries? For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 4. 1 15 0 obj Lack of proper provision and maintenance of social amenities, lack of well-trained staff especially revenue staff and so on are some of the results of lack of proper funding of local government in Nigeria. endobj All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). /ExtGState << To serve as an intermediary between government at the center and local communities. Do all people eligible for the EITC participate? /CS /DeviceRGB >> Urban-Brookings Tax Policy Center. Global Journals Inc. (USA). What did the 200810 tax stimulus acts do? endobj How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. What types of federal grants are made to state and local governments and how do they work? Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] % Local government administration in Nigeria: A comparative perspective. 0000002023 00000 n 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# /Tabs /S International Journal of Economics, Commerce and Management, 3(6), pp. /Type /Group In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. For instance, some cities have implemented a refundable deposit for beverage containers to encourage recycling or sought to enhance public safety by issuing speeding tickets to motorists. The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, https://doi.org/10.1007/978-3-030-73875-4_17, DOI: https://doi.org/10.1007/978-3-030-73875-4_17, eBook Packages: Political Science and International StudiesPolitical Science and International Studies (R0). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] endobj State governments collected $2.2 trillion of general revenues in 2019. xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- >> /Meta43 34 0 R /Font << It should also prepare reports on the performance of various initiatives and their respective owners or entities and update revenues studies based on changing market conditions. What is the Canadian experience with a VAT? Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. /Parent 2 0 R Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate).. =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m /F1 82 0 R out of variations from the revenue generation capacities of component units. Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. 10 0 obj /Meta78 65 0 R <>stream What would be the effect of a national retail sales tax on economic growth? OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. #$ e-`w6w A review of revenue generation in Nigeria local government: A case study of Ekiti State. Chapter One of Revenue Generation in Local Government Areas (Problems and Prospects) INTRODUCTION: BACKGROUND OF THE STUDY: Nigeria has three- tiers of government systems, These are; (i) The federal government (ii) The state government and (iii) The local government. The contribution of property taxes to general revenue declined from 34 percent in 1977 to 30 percent in 1979, fell to a low of 27 percent in 2000, then returned to 30 percent in recent years. /F6 25 0 R What are municipal bonds and how are they used? In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. Longman. What criticisms are levied against standard distributional analysis? /S /Transparency How might the taxation of capital gains be improved? Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). /Annots [27 0 R 28 0 R] >> The research instruments used for data collection were questionnaire and interview. incentive from a state or local government and are encouraged to claim the Advanced Manufacturing Investment Credit, a separate incentive administered by the U.S. Department of the Treasury and the Internal Revenue Service that provides a federal income tax credit for qualifying ca pital investments in a facility for which /Font << R[? 4 0 obj How large are individual income tax incentives for charitable giving? What are tax credits and how do they differ from tax deductions? \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{ 4X[w*qQ*@TLHYF\MQZjxU^VQqy hiJdNVhP Mq:=oD5QyU!WwH^_/6+_Gwg_vSLVe` -WL=:@N>X9VfEhlfN~ <=-y3e,KQ!CH[jy^{eTuyt\p\)?rj;7K80r;@66Auu:fdYfJ LG8D6 %$5 Nicole Badstuber, London congestion charge has been a huge success. /Font << Babcock University Press. /Meta50 52 0 R All major sources of revenue have grown in real dollars since 1977, with charges seeing the largest increase in percentage terms ($132 billion in 1977 to $575billion in 2019, or a 337 percent increase) and transfers seeing the largest increase in total dollars ($263 billion in 1977 to $762 billion in 2019, or a 189 percent increase). endobj Local Effect: Beginning FY 2024, revenues potentially decrease for local governments that own and operate facilities that use the energy sources removed from the RPS, as discussed below. 2 0 obj <]>> /XObject << /GS31 30 0 R /Type /Page trailer >> 2. endobj /Meta82 68 0 R Keywords : development, projects, revenue, generation, government. McKinsey_Website_Accessibility@mckinsey.com. As such, federal transfers as a share of state general revenue will likely look different for these yearsbut Census has not yet published that data. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in << 14 0 obj /ExtGState << Contemporary issues in local government administration in Nigeria. What are the drawbacks of return-free filing? A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. >> And as the new normal begins to take shape, you'll also have to plan for the near- and long . /MediaBox [0 0 595.32 842.04] Local governments collected $1.7 trillion of general revenue in 2017. What are inversions, and how will TCJA affect them? revenue generation still remains poor due to local government being unable to exploit revenue areas because of the interference of State Government in local government affairs. /Group << /Meta62 60 0 R It is therefore recommended that these factors that affect administrative functions be addressed; staff salaries should be paid early; the little resources at hand should be utilized in building infrastructural facilities, and the constitutional laws and bye laws should be reviewed for proper understanding of local government autonomy, power and functions as the third tier of government. Would a national retail sales tax simplify the tax code? /Count 10 It is therefore suggested that the level of economic dependence on coal widely varies, and some, but not all, local governments will require financial assistance after the coal phase-out. /Parent 2 0 R /Image8 18 0 R (2016). << What are the Social Security trust funds, and how are they financed? PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. >> /Tabs /S 'ocal governments in, over a number of years. 12 0 obj /Image73 63 0 R 9 0 obj 1 0 obj In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. xb```b``a`24(!" Journal of Economics and Sustainable Development, 7(8),113123. Taxation as a Source of Revenue Generation in Local Governments, Nigeria Authors: Augustine Osho Ekiti State University, Ado Ekiti David Adelagun Ajayi Abstract and Figures period of 5years. >> How did the Tax Cuts and Jobs Act change personal taxes? The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. >> What are the benefits of return-free filing? This applies to administrative services as well as other city services such as utility provision. Google Scholar. The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. /MediaBox [0 0 595.32 842.04] What is the tax treatment of charitable contributions? /Image20 81 0 R for generating additional revenues. What is foreign-derived intangible income and how is it taxed under the TCJA? 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