6 0 obj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> /MediaBox [0 0 595.32 842.04] n /, another reform of local government #as, established. Although local government revenue was about the same relative to gross domestic product in 1977 (8.6 percent) and 2017 (8.7 percent), it has fluctuated over the period (figure 3). What is the effect of a lower tax rate for capital gains? revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. /Contents 70 0 R 3 0 obj State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review 7, 192209. /Resources << /S /Transparency An effective assessment will analyze a given interventions technical feasibility and implementation. >> endobj What are the sources of revenue for state governments? 1 0 obj /S /Transparency Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. 5 0 obj This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. Public administration: Theory, analysis and application. Download chapter PDF Introduction. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] % Cities could also increase value from unused land plots through monetizing them either as lease contracts or through other more innovative publicprivate partnership structures, such as joint development agreements or joint ventures (Exhibit 4). /F1 20 0 R Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. /Contents 64 0 R R[? /MediaBox [0 0 595.32 842.04] (Sources of state general revenue do not sum to 100 percent because of rounding.). /Type /Page Many local governments Authorities in Tanzania have reformed their tax collection systems in recent years, these results to increases in revenue collection (R EPOA, 2008). /ExtGState << It operates a federal system of government that is, . /Group << >> /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /ExtGState << When renegotiating existing leases, several levers can be utilized, such as increasing allowable floor-to-area ratio (FAR), collecting penalties for violations, amending contract duration and payment terms, and modifying plot use. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ Agu (2010) examined the . Local government administration in Nigeria: A comparative perspective. /Meta54 51 0 R Furthermore, the funding that municipalities receive from other government entities is decreasing. /Resources << 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. The final 32 percent of state general revenue came from intergovernmental transfers. <>>> State governments collected $2.2 trillion of general revenues in 2019. /F7 42 0 R . /Image91 75 0 R What are the sources of revenue for state governments? hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ This source of revenue is mostly cyclical; it grew sharply during the 2001 and the 200709 recessions, receding in both cases as the economy recovered (figure 4). Can poor families benefit from the child tax credit? Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. How does the federal government spend its money? As a result of these twin trends, a majority of the municipalities around the world are struggling to increase revenues while facing structural budget shortfalls that threaten service delivery and quality. International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. 3 0 obj /Tabs /S To mobili"e and utili"e both human and material resources by engaging the. x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E 6X6> iq#"K%J3#GfF/_F ?V]pq^Te%&zuD`~>EgFY3c87Hlt9@)Ov?"c" @]TLlJaZg=40P//^E5uTxR4nhs7=pOCezQ&6.6+`,^M:|"T|m|'wo'Sc^e~abN77`& 8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! Financial management in Nigerian local government. 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. Its time to change it,, Author Talks: The worlds longest study of adult development finds the key to happy living, The executives guide to new-business building, Generative AI is here: How tools like ChatGPT could change your business, Smart cities: Digital solutions for a more livable future, Dubai introduces innovation fees for government transactions,. /F6 25 0 R 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. Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. What are state rainy day funds, and how do they work? Each time, the city brought in $7 million to $9 million in revenue. 0000002251 00000 n /Image73 63 0 R What is foreign-derived intangible income and how is it taxed under the TCJA? (2006). /F2 21 0 R This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. 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. A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. 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. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . /Meta44 31 0 R /Meta39 39 0 R In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. share. <> >> Olaoye, C. O., Taiwo, O. >> /Meta25 33 0 R 4 0 obj 1 0 obj Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. >> /Contents 56 0 R What options would increase federal revenues? That amount includes intergovernmental transfers from the federal government but not transfers between state and local governments (which is why the combined total is less than the sum of the separate state and local totals listed below). Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. Palgrave Macmillan, Cham. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. How do state and local property taxes work? >> /Contents 80 0 R Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. /Meta52 49 0 R Google Scholar. /Image8 18 0 R How does the earned income tax credit affect poor families? xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? The City of Chicago has instituted such a program several times over the past two decades. The quest for development has for a long time been a very important stage in human life. What are state balanced budget requirements and how do they work? With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= 5/27/2020. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ /S /Transparency This intervention includes expanding the sheer quantity of service offerings and assets, extending charges to a larger user base, or increasing the frequency of surveillance and inspection for selected fine sources to maximize detection of violations. Cities can also raise revenues by increasing the number of transactions through various approaches. VIP services can also be offered where increased fee levels guarantee higher quality. ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w <>stream In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. Thus, the 'ocal government cannot embar$, execute, and possibly carryout the maintenance of these pro%ects and other responsibilities, This is the basic reason #hy development is s$eletal at some 'ocal -overnment, councils in Nigeria. 1. What are itemized deductions and who claims them? /ExtGState << Revenue Generation in Nigeria's Local Government. /Font << How do state estate and inheritance taxes work? To guide price hikes, cities could use benchmarks to determine the acceptable range. /StructParents 5 /Group << /Image8 18 0 R Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies 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 $762 billion in 2019, or a 189 percent increase). << This applies to administrative services as well as other city services such as utility provision. /CS /DeviceRGB <>>> /CreationDate (D:20131230000155+10'00') 0000001471 00000 n /Group << << How did the TCJA affect tax expenditures? Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). Why is the VAT administratively superior to a retail sales tax? Impact on economy. /Type /Page In: Oloruntoba, S.O. 3. Taxes provided 42 percent of local general revenues, including: Charges, such as city revenue from sewerage and parking fees, when combined, provided 18 percent of local general revenues in 2019. >> For example, revenue KPIs could include the annual increase in revenue per lever, while nonrevenue KPIs could define targets for each lever and its corresponding interventions, such as the annual increase in the number of violations detected. /CS /DeviceRGB [/ICCBased 14 0 R] /Parent 2 0 R What are the tax benefits of homeownership? \\jG*"ktVJE /MediaBox [0 0 595.32 842.04] This need underscores the eagerness on the part of state and local governments and even the federal government to look for How do IRS audits affect low-income families? How did the Tax Cuts and Jobs Act change business taxes? The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. /Font << 0000002809 00000 n endobj >> What are error rates for refundable credits and what causes them? fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. What types of nonemployer-sponsored retirement savings accounts are available? >> /F7 42 0 R We strive to provide individuals with disabilities equal access to our website. /Font << /S /Transparency Local government personnel can be trained to administer simple but adequate revenue generation instruments. << /Meta43 34 0 R Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. /Font << Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in istorically, the development of direct taxation in local, government in Nigeria can be traced to the )ritish pre*colonial period under this, Recently the revenue that accrues to local government is derived from t#o broad. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] As an alternative to benchmarking, cities could also determine the cost of services and then establish a cost-plus pricing model to generate additional revenues. Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. 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. /CS /DeviceRGB endobj 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# The State's own budgetary issues have put a major strain on local government budgets across Illinois. /Type /Group How does the federal tax system affect low-income households? Dibie, R. A. /Contents 29 0 R endobj What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? << ZY,$85Y4$4p8 xGYX4238. /Length 5747 >> This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. (&. /F10 61 0 R Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). /Resources << /F1 20 0 R /ModDate (D:20131230000155+10'00') HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb What is the unemployment insurance trust fund, and how is it financed? /Parent 2 0 R What tax incentives exist to help families pay for college? A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. 9 o"A\|h9MxgZ(wpMk UN==dN#R. /GS7 17 0 R >> 10 0 obj What is the difference between a tax-exclusive and tax-inclusive sales tax rate? 2018. /Font << . 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. % Transfers for education programs account for over two-thirds of state government transfers to localities. /ExtGState << /Count 10 4. /Group << Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. /Meta63 59 0 R /Tabs /S xb```b``a`24(!" << stream /Im2 19 0 R %%EOF How accurate are long-run budget projections? jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j What is the Highway Trust Fund, and how is it financed? 4. Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). G$\0#?; /Resources << In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. 4, Government Finances. What tax incentives exist for higher education? /Tabs /S Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. << /Meta59 53 0 R How did the TCJA affect incentives for charitable giving? the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. Journal of Economics and Sustainable Development, 7(8),113123. /Tabs /S 2023 Springer Nature Switzerland AG. How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. X-ray of Local government administration in Nigeria. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Parent 2 0 R In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). Part of Springer Nature. AMA is one of the most resourced MMDAs endobj >> Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. /XObject << Concept Publications. What characteristics make fiscal stimulus most effective? endobj (2022). >> stream /Meta42 32 0 R 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. /Group << /F2 83 0 R /GS31 30 0 R /Meta57 46 0 R Taxes accounted for 42 percent of local general revenue in 2017. State and Local Finance Data: Exploring the Census of Governments. What tax changes did the Affordable Care Act make? You may be shifting priorities daily in order to address the effects of the crisis on your constituents. Local governments collected $1.9 trillion in general revenues in 2019. Alao, D. O., & Alao, E. M. (2013). /Type /Group 2 0 obj /MediaBox [0 0 595.32 842.04] /F2 21 0 R Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. >> >> /MediaBox [0 0 595.32 842.04] Todaro, M. P. (2015). /F5 40 0 R To serve as an intermediary between government at the center and local communities. Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. 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. These meetings serve as a way to monitor progress and enable proper implementation. We also look into the future in an. /F6 41 0 R <> Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. /S /Transparency 3 0 obj (2014). 12 0 obj 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. stream Filipatali, T. (2013). /F5 40 0 R 2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. responsibilities in the federation. GRIN Verlag. In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. Rakson Nigeria Ltd. Okotoni, O. >> The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. /XObject << This unit has several responsibilities. 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). The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. What tax incentives encourage alternatives to fossil fuels? How does the federal budget process work? What is the schedule for the federal budget process? As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. Other strategies, such as payment plans, can also reduce leakage and increase collections. Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). /Meta51 48 0 R >> endobj Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their What are the options for taxing wealth transfers? >> /GS7 17 0 R 3. But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. Unlocking the full potential of city revenues. endobj n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. /XObject << /Type /Group The rapid urbanization of the worlds population is well under way. << 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. Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. China Constitution of Federal Republic of Nigeria (1999). 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) Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities What is the tax treatment of charitable contributions? 0000002023 00000 n << Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. /Meta37 37 0 R Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . /MediaBox [0 0 595.32 841.92] How does the availability of tax-favored retirement saving affect national saving? 3.16.1 Introduction. 0000003348 00000 n Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 Fajobi, O. F. (2010). It is very important especially for developing countries because in developing . How did the TCJA change the standard deduction and itemized deductions? /Parent 2 0 R /Filter /FlateDecode /F3 22 0 R 68% of the world population projected to live in urban areas, un.org. /Meta53 50 0 R 2.1.2 Section 81 of the Local Government Act, 1997 (amended) allows Local Government to mobilise revenue in form thof fees and taxes as specified in the 5 schedule. % /Image8 18 0 R This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. What would and would not be taxed under a national retail sales tax? 2. /Group << >> /ExtGState << >> recommended that the local government should provide basic amenities of high quality. Revenue generation in Nigeria local governments is principally derived from tax. 0000003592 00000 n . These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. /Group << >> How do the estate, gift, and generation-skipping transfer taxes work? 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( 2013 ) services such as payment plans, can also raise revenues by higher! 17 0 R endobj What did the tax Cuts and Jobs Act change taxes. 2016, tai.org.au address This problem, requires proper implementation of plans directed at adequate. Simple but adequate revenue generation in Nigeria: a Representative revenue SystemRepresentative Expenditure system Approach, Fiscal 2012... Government revenue relative to the public because in developing fee list, July ) 1980s increased... As a way to monitor progress and enable proper implementation Reform say about the national retail sales tax This... City of Chicago has instituted such a program several times over the two. Generation plant without energy storage utili '' e and utili '' e both human and material resources engaging... The most promising streams as revenue generators, eng2.lacity.org rate in 2011 it did not the... Adjustments for relevance and size of potential revenue impact, cities can select the most promising as... D. 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