Three local government officials were also interviewed. >> (&. 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). We'll email you when new articles are published on this topic. Keywords : development, projects, revenue, generation, government. /StructParents 4 The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. What did the 200810 tax stimulus acts do? /Type /Page )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ What is the difference between marginal and average tax rates? A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. 5. /Meta77 66 0 R /Annots [86 0 R 87 0 R 88 0 R 89 0 R] << /F5 40 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Type /Page How does the tax system subsidize child care expenses? n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. 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. 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. n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. 9 0 obj Filipatali, T. (2013). %(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|' These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. << 2 0 obj endobj The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. Palgrave Macmillan, Cham. How does the federal tax system affect low-income households? To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). 3. Okwori, J., & Sule, A. Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. How do state and local severance taxes work? Urban-Brookings Tax Policy Center. /Meta82 68 0 R Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. 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). 3 0 obj University of Lagos Press. 6. How do IRS audits affect low-income families? /Meta43 34 0 R /Group << 14 0 obj In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. China Constitution of Federal Republic of Nigeria (1999). /CS /DeviceRGB What is the experience of other countries with national retail sales taxes? /S /Transparency >> >> >> . << What did the American Taxpayer Relief Act of 2012 do? endobj Of course, feasibility depends in part on the impact of an action on the city and its residents. /StructParents 8 >> >> /Font << 4 0 obj For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. << Each time, the city brought in $7 million to $9 million in revenue. Gordon, Tracy, Richard Auxier, and John Iselin. What are Roth individual retirement accounts? %PDF-1.4 This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. /ExtGState << What is the breakdown of revenues among federal, state, and local governments? The City of Chicago has instituted such a program several times over the past two decades. These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. Revenue generation is the main source of income to the Federal, State and local Governments. The history of man has sho#n that, No system or rules can be effective #heth, er foreign or nature unless it en%oys some, measures of financial independence. Catawba Publishing Company. /Contents 29 0 R 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) >> 971z What tax incentives exist to help families pay for college? It is very important especially for developing countries because in developing . /Meta81 69 0 R Within this larger context, the ability of local governments to successfully and sustainably use revenue powers depends on an appropriate multi-dimensional constitutional/legal/ administrative framework. 7 0 obj 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. >> /StructParents 3 Small Business Effect: Potential meaningful. However, the state government transfer total includes indirect federal funds that are initially allocated to states. Cities can also raise revenues by increasing the number of transactions through various approaches. The authentic confucius: A life of thought and politics. /MediaBox [0 0 595.32 842.04] /Parent 2 0 R How do taxes affect the economy in the long run? endobj Bundle charges. Public sector revenue management is as managing government revenue in public sectors. Cities that want to implement new charges will be more likely to build public support if such measures both induce positive behavior and have a clear, equitable, and risk-averse public benefit. (All sources of local government general revenue do not sum to 100 percent because of rounding.). /F7 42 0 R jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j Global Journal of Management and Business Research Administration and Management, 13(4), 1226. 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. Dibie, R. A. Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. 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. Form 2, or on the appropriate line on Nebraska and Local Sales and Use Tax Return, Form 10 . Governments, with input from citizens, must decide how to manage risks Google Scholar. Revenue generation is the main source of income to the Federal, State and local Governments. Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). Hb``$WR~|@T#2S/`M. 4 0 obj /StructParents 0 How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. McKinsey_Website_Accessibility@mckinsey.com. Fajobi, O. F. (2010). Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate).. stream All dates in sections about revenue reference the fiscal year unless stated otherwise. The potential effect on electricity prices is discussed in the Additional Comments section below. /GS31 30 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 . endobj Tax as a financial charge, is the main source of revenue generation for any government. /F4 23 0 R As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. /StructParents 0 The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. /Image73 63 0 R In our experience, cities that fare the best in their revenue generation efforts create an internal dedicated unit that is responsible for the strategys implementation. Areas to be assessed may include the following metrics: Ease of implementation. We strive to provide individuals with disabilities equal access to our website. 2 0 obj How do flexible spending accounts for health care expenses work? Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). In general, this intervention represents the horizon for innovation across all revenue streams. 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. What are health reimbursement arrangements and how do they work? /Meta40 35 0 R /Tabs /S 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? /Tabs /S 3. /Resources << wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 >> With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. Unlocking the full potential of city revenues. 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. Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. /F2 21 0 R What would the tax rate be under a national retail sales tax? /Font << /F1 20 0 R Catawba Publishing Company. A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. /F5 40 0 R /Font << https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. What is global intangible low-taxed income and how is it taxed under the TCJA? Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances Create new revenue streams. Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. Rakson Nigeria Ltd. Okotoni, O. %PDF-1.4 /CS /DeviceRGB Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /Resources << What tax changes did the Affordable Care Act make? How does the federal budget process work? 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. Local government administration in Nigeria: A comparative perspective. 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. 10 (2011). V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= /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. In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. 7, 192209. stream xref /F1 20 0 R /Image93 73 0 R This need underscores the eagerness on the part of state and local governments and even the federal government to look for /Image91 75 0 R Census of Governments, vol. Social acceptance. In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. What other countries use return-free filing? << Impact on economy. <> 3.16.1 Introduction. 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. endstream /Image8 18 0 R /StructParents 2 /Resources << /CS /DeviceRGB Elected officials have four primary revenue sources, each containing multiple levers. 10 0 obj Revenue generation in Nigeria local governments is principally derived from TAX. Furthermore, technological advancements can aid increased surveillance. A citizens guide to the fascinating (though often complex) elements of the US tax system. /Type /Pages <>stream /Image97 76 0 R /F3 84 0 R endobj /XObject << <> Charges and miscellaneous fees, such as water, sewerage, and parking meter fees collected by municipal or county governments, provided $385 billion (23 percent of local general revenue). The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. Public administration: Theory, analysis and application. Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. 1346-1366. Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. 8. /F7 42 0 R What criticisms are levied against standard distributional analysis? How did the TCJA affect incentives for charitable giving? /Im2 19 0 R stream /Image20 81 0 R A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. What would and would not be taxed under a broad-based income tax? /Meta99 77 0 R stream 5 Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes What characteristics make fiscal stimulus most effective? All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). /Image8 18 0 R r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 What are the major options for comprehensive tax reform? /F5 40 0 R What are the sources of revenue for state governments? /Image8 18 0 R endobj How should distributional tables be interpreted? What would and would not be taxed under a VAT? Nicole Badstuber, London congestion charge has been a huge success. /MediaBox [0 0 595.32 842.04] Thus, the 'ocal government cannot embar$, 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. /Contents 79 0 R Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). 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 State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. For instance, some cities have implemented a refundable deposit for beverage containers to encourage recycling or sought to enhance public safety by issuing speeding tickets to motorists. Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. 1 Gkq;T$iH5p6m&C~W]'%Yv$Jq * endobj Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. Government and to the State Governments. /F4 23 0 R How would the tax system need to change with return-free filing? /Parent 2 0 R Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. Indeed, each citys situation is inherently different and will require a unique combination of interventions and careful consideration to ensure the program is both economically and politically feasible. >> Aransi, I. O. /GS7 17 0 R /Font << X-ray of Local government administration in Nigeria. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 What are the consequences of the new US international tax system? /CS /DeviceRGB /Parent 2 0 R The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. /Kids [4 0 R 5 0 R 6 0 R 7 0 R 8 0 R 9 0 R 10 0 R 11 0 R 12 0 R 13 0 R] 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. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. /CS /DeviceRGB Local governments in Nigeria have developed over a number of years. Predicting Municipal Fiscal Distress: Aspiration or Reality? >> /Type /Group /Group << State governments collected $2.2 trillion of general revenues in 2019. Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. (2006). R[? Economic development in the Third World (12th ed.). Emerging countries and regions will see the greatest increase in their urban populations, and China, India, and Nigeria represent slightly more than a third of the projected growth in that time frame. But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). /Resources << 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. To serve as an intermediary between government at the center and local communities. Local governments collected $1.7 trillion of general revenue in 2017. This is a preview of subscription content, access via your institution. Washington DC: Urban Institute. >> Can poor families benefit from the child tax credit? That amount includes intergovernmental transfers from the federal government but not transfers between state and local governments (which is why the combined total is less than the sum of the separate state and local totals listed below). 4. /F2 21 0 R This source of revenue is mostly cyclical; it grew sharply during the 2001 and the 200709 recessions, receding in both cases as the economy recovered (figure 4). /F1 20 0 R Concept Publications. /S /Transparency Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 /Image8 18 0 R G$\0#?; /Font << (2016). D$IOS|O+kJp> In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). Majority <> 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). /S /Transparency VIP services can also be offered where increased fee levels guarantee higher quality. /MediaBox [0 0 595.32 842.04] Something went wrong. /ExtGState << What is the Canadian experience with a VAT? University Press. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in xb```b``a`24(!" What are error rates for refundable credits and what causes them? /Group << 2. What is the history of the federal budget process? What would be the effect of a national retail sales tax on economic growth? City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. /Meta65 57 0 R 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! /F6 41 0 R /Contents 64 0 R 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. endobj What are the drawbacks of return-free filing? >> 0 1 0 obj How do state and local property taxes work? What are state rainy day funds, and how do they work? << 2. How do financing methods affect the distributional analyses of tax cuts? 2023 Springer Nature Switzerland AG. 3 0 obj >> endobj endobj 9 x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. 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