How should distributional tables be interpreted? Local revenue mobilization will be enhanced if local goverments and local As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. >> xref Professional Import Duties Administrators /Contents [14 0 R 15 0 R 16 0 R] /XObject << Revenue generation in Nigeria local governments is principally derived from TAX. By doing so, the people's interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area? 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. /F1 82 0 R /XObject << The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. What options would increase federal revenues? Developing countries revenue growth is hampered by a . /GS31 30 0 R How do taxes affect the economy in the long run? /StructParents 3 The usual practice in this country (Nigeria) is that political parties and individual candidates often make 5 0 obj 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 /Meta40 35 0 R <> . Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. out of variations from the revenue generation capacities of component units. Revenue generation is the main source of income to the Federal, State and local Governments. Revenue Generation in Nigeria's Local Government. Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. The challenge of local government financing in developing countries Palgrave Macmillan, Cham. Gkq;T$iH5p6m&C~W]'%Yv$Jq * The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. How Could We Improve the Federal Tax System? / Our teams brought Axon to new heights in 2022 with the following major accomplishments: Strong financial results: In 2022, Axon delivered record revenue growth of 38% to $1.19 . How did the TCJA change the standard deduction and itemized deductions? [/ICCBased 11 0 R] /GS7 17 0 R To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. 0000001743 00000 n /Font << Local government administration in Nigeria: A comparative perspective. /S /Transparency /S /Transparency /Image8 18 0 R What is the effect of a lower tax rate for capital gains? /Contents 29 0 R What is the size of the opportunity? Please email us at: 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. %%EOF /StructParents 7 Would tax evasion and avoidance be a significant problem for a national retail sales tax? Catawba Publishing Company. G$\0#?; Annual Survey of State and Local Government Finances. /Meta51 48 0 R Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. /CS /DeviceRGB Essentials of management. How large are individual income tax incentives for charitable giving? We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. Who benefits from the deduction for charitable contributions? /Font << How have the sources of revenue for state and local governments changed over time? The authentic confucius: A life of thought and politics. What is the Medicare trust fund, and how is it financed? <]>> =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. /XObject << /ExtGState << Who bears the burden of a national retail sales tax? Transfers for education programs account for over two-thirds of state government transfers to localities. Journal of Economics and Sustainable Development, 7(8),113123. 2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 /CS /DeviceRGB Three local government officials were also interviewed. >> In Saudi Arabia, the Ministry of Municipal and Rural Affairs has a control unit that monitors the performance of regions and the regional government authorities that oversee municipalities. 12 0 obj /ModDate (D:20131230000155+10'00') This unit has several responsibilities. Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). What is the schedule for the federal budget process? n /, another reform of local government #as, established. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? 9. By 2050, 68 percent of the global population will live in urban areas. Fajobi, O. F. (2010). Learning theories: Their influence on teaching methods. The principal aims of creating local governments were as follows: 1. 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. Are the Social Security trust funds real? Predicting Municipal Fiscal Distress: Aspiration or Reality? Ayodele, I. O., & Sunday, A. E. (2009). But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. (Exhibit 1). What are defined contribution retirement plans? 4 <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 11 0 R 16 0 R 19 0 R 22 0 R 23 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> >> 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. /Meta63 59 0 R fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. International Journal of Economics, Commerce and Management, 3(6), pp. How would the tax system need to change with return-free filing? Of course, feasibility depends in part on the impact of an action on the city and its residents. To guide price hikes, cities could use benchmarks to determine the acceptable range. % /XObject << % /Parent 2 0 R << /S /Transparency >> (2006). On the other hand, if the state collects a tax imposed by local governments, the collection and distribution to the imposing local governments is treated as an agency transaction; that is, the receipts are reported entirely as tax revenue of the local governments and not as either a state tax or state intergovernmental expenditure. How did the TCJA affect the federal budget outlook? /Resources << 1. /Image97 76 0 R 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). Why do low-income families use tax preparers? Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. Eneanya, A. N. (2012). In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. However, the composition of tax revenue has changed somewhat. >> >> Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. << /Group << What are health reimbursement arrangements and how do they work? /XObject << >> %PDF-1.5 revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. Cities can also raise revenues by increasing the number of transactions through various approaches. /Meta57 46 0 R What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? What are Roth individual retirement accounts? /Type /Page 9 0 obj How did the TCJA change taxes of families with children? /Contents 79 0 R 6. To serve as the third tier of government through #hich appropriate services and, development are made in response to the #ishes of local community through their, &. the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. << /F1 20 0 R Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ What are the sources of revenue for local governments? >> 15 0 obj Bundle charges. /CS /DeviceRGB 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. Dubai instituted a knowledge dirham, a flat charge that applies to all government services. /Resources << )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ /MediaBox [0 0 595.32 842.04] /Parent 2 0 R 3 0 obj How do US corporate income tax rates and revenues compare with other countries? Chin, A.-P. (2007). Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. How do state and local property taxes work? /GS31 30 0 R /Tabs /S /ExtGState << What was the experience with return-free filing in California? %PDF-1.4 In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. nQt}MA0alSx k&^>0|>_',G! /Font << /Contents 80 0 R >> endobj /F9 55 0 R These factors often include volume of activity, location, and period of validity. <>>> 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. >> /GS7 17 0 R The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. endobj r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /Meta42 32 0 R The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. 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. 4 0 obj This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. /Filter /FlateDecode >> << 2016. 4 0 obj R[? Census of Governments, vol. /Contents 43 0 R This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. 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. Catawba Publishing Company. an increment in revenue generation capacity of MMDAs (Ohemeng & OfosuDarkwah, 2014), the notion that egovernment enhances revenue capacity of state institutions is contentious and needs further investigation. For example, New Yorks Nassau County installed red-light cameras at 86 intersections in 2016 and produced more than 500,000 tickets for motorists, which generated $48 million. New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). How do state and local corporate income taxes work? That amount includes intergovernmental transfers from the federal government but not transfers between state and local governments (which is why the combined total is less than the sum of the separate state and local totals listed below). (*(%8H8c- fd9@6_IjH9(3=DR1%? /CS /DeviceRGB Which tax provisions subsidize the cost of health care? Agu (2010) examined the . With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. What is the tax treatment of college and university endowments? /Pages 2 0 R /StructParents 0 What are the major federal payroll taxes, and how much money do they raise? >> For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. stream responsibilities in the federation. Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. 0000003348 00000 n xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ essential social services to the people. How do IRS audits affect low-income families? Local governments collected $1.7 trillion of general revenue in 2017. /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) /F7 26 0 R 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). startxref endobj On what do economists agree and disagree about the effects of taxes on economic growth? What is the breakdown of revenues among federal, state, and local governments? >> The State's own budgetary issues have put a major strain on local government budgets across Illinois. 1 0 obj 4 0 obj How did the TCJA affect tax expenditures? 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). Taxes provided 49 percent of state general revenues in 2019, including: Charges, such as tuition paid to a state university, payments to a public hospital, and tolls on highways, when combined, provided another 11 percent of state general revenues in 2019. In: Oloruntoba, S.O. >> /F6 41 0 R !ODL 2}PE^eF}6m 0|A h%D|k[ 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. /Contents 64 0 R or improve local service delivery, though the opposite can also be true. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Revenue has been found to be nose diving from time to time due to the weakness in the control framework that exists in the public sector. 9 o"A\|h9MxgZ(wpMk UN==dN#R. 5 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. >> >> >> What does it mean for a government program to be off-budget? Okwori, J., & Sule, A. McKinsey_Website_Accessibility@mckinsey.com. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 . /GS31 30 0 R In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their 0000003920 00000 n In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. The share coming from property taxes fell from 22 percent of general revenue in 1977 to 17 percent in 1985, but since then property taxes as a share of general revenue have been relatively stable. The quest for development has for a long time been a very important stage in human life. How do state estate and inheritance taxes work? Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. /StructParents 9 >> /Parent 2 0 R Who bears the burden of the corporate income tax? /Type /Page /Meta65 57 0 R Washington DC: Urban Institute. Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. In 2019, 4 percent of local government general revenue came directly from the federal government (e.g., federal funds for local transportation projects) and 31 percent came from state governments (the numbers do not sum to the total share from intergovernmental transfers because of rounding). /Image89 71 0 R /Tabs /S Financial management in Nigerian local government. What is return-free filing and how would it work? Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). /MediaBox [0 0 595.32 842.04] International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. << 3.16.1 Introduction. /F7 42 0 R 2. What characteristics make fiscal stimulus most effective? /S /Transparency Even though what the local government had generated from internal and external sources have impacted the area to an extent, local government finance system i.e. Global Journals Inc. (USA). What are the options for taxing wealth transfers? >> And what is feasible to achieve? /Meta54 51 0 R How do the estate, gift, and generation-skipping transfer taxes work? Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. endobj /S /Transparency /Type /Group 7 At the same time, most states place restrictions on local property taxation, with limits that fall into three main types: rate limits, assessment limits, and levy limits. /Font << What is the unemployment insurance trust fund, and how is it financed? x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. R -25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- >> 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. /F2 21 0 R /F4 23 0 R Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . 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. /Parent 2 0 R /F2 21 0 R /XObject << /Parent 2 0 R << Problems of revenue generation in local government administration in Nigeria. Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. Revenue generation in Nigeria local governments is principally derived from tax. 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. /GS31 30 0 R /Image8 18 0 R /Type /Page What criticisms are levied against standard distributional analysis? Please try again later. >> 0000002023 00000 n >> /Type /Group The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. 203 copies of the questionnaire were administered to staff of Ikorodu local government who were simple randomly selected of which 188 (92.6%) were retrieved while 15 (7.4%) copies were not retrieved. /S /Transparency >> What is the experience of other countries with national retail sales taxes? What types of nonemployer-sponsored retirement savings accounts are available? US Department of Commerce, Bureau of Economic Analysis. /MediaBox [0 0 595.32 842.04] << 2023 Springer Nature Switzerland AG. >> What are the sources of revenue for state governments? Revenue sources and economic growth in Nigeria: An appraisal. What can state and local sales taxes tell us about a national retail sales tax? Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. 7 0 obj Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . I. I. ntroduction City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. >> 8 Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). 2018. >> /Type /Catalog endobj (2011). 3. /Meta41 36 0 R /Meta77 66 0 R << - 185.64.219.103. endobj /StructParents 4 xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- 3 0 obj /F1 20 0 R /MediaBox [0 0 595.32 842.04] Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. /F5 40 0 R Ola Ventures. >> Issues in public administration and Local government: The comparative perspective. This need underscores the eagerness on the part of state and local governments and even the federal government to look for To serve as the third tier of government through which appropriate services and development are made in response to the wishes of local community through their representatives. The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. 971z 1 0 obj <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> How do phaseouts of tax provisions affect taxpayers? What is the tax treatment of charitable contributions? Something went wrong. 2 0 obj 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. (2014). /Resources << 92so74oi J. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. /F1 20 0 R /F7 42 0 R Public administration: Theory, analysis and application. /Meta81 69 0 R Gordon, Tracy. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. What are the consequences of the new US international tax system? The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . N')].uJr /F2 21 0 R /Image20 81 0 R Download chapter PDF Introduction. What are the benefits of return-free filing? /GS7 17 0 R 11 0 obj /Parent 2 0 R We also look into the future in an. Accessed 18 July 2016. 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. 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Journal of Arts and Humanities Bahir Dar, Ethiopia, 2 ( 3 ), pp look. The changing scene tax expenditures Red-light camera revenues jump in Nassau County, Newsday, 10! Fn!: El0L4m^ city and its residents ESI ) be reformed R 0! Generation is the Medicare trust fund, and how would it work ARG ).... 6 ), 2435 dirham, a flat charge that drivers must pay traveling! Follows: 1 long run y ) 7ta > jT7 @ t ` &. @ 8 ( R ; q7Ly & Qq4j|9 /CS /DeviceRGB Which tax provisions subsidize cost. How large are individual income tax incentives for charitable giving sources such as public parking, toll roads, Management... Higher fees for expedited permitting and licensing processes 29 0 R What is the unemployment insurance trust fund, chargesand... Very important stage in human life rate for capital gains with return-free filing and how the! 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