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) 2016. Government and to the State Governments. The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. Filipatali, T. (2013). Eneanya, A. N. (2012). What is the tax treatment of college and university endowments? Other strategies, such as payment plans, can also reduce leakage and increase collections. 7 /Type /Page Each time, the city brought in $7 million to $9 million in revenue. (2016). 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. /Type /Page What are the consequences of the new US international tax system? We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. stream To guide price hikes, cities could use benchmarks to determine the acceptable range. /CS /DeviceRGB What are inversions, and how will TCJA affect them? endobj University of Lagos Press. /Meta43 34 0 R /Font << xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- 5 0 obj /ExtGState << 1346-1366. /Font << <> /Parent 2 0 R 8 Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. How did the TCJA affect tax expenditures? << 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. endobj Norton Francis and Frank Sammartino (2015). The research instruments used for data collection were questionnaire and interview. What is the difference between refundable and nonrefundable credits? /Tabs /S /F5 40 0 R All dates in sections about revenue reference the fiscal year unless stated otherwise. /GS7 17 0 R Catawba Publishing Company. What would and would not be taxed under a broad-based income tax? Gordon, Tracy. /Resources << /Type /Page >> What kinds of tax-favored retirement arrangements are there? Okwori, J., & Sule, A. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Would tax evasion and avoidance be a significant problem for a national retail sales tax? Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). 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,. In addition, to help gauge the likelihood and tenor of social acceptance prior to forging ahead with implementation, cities could consider conducting a citizen sentiment survey to understand how receptive residents might be to specific changes in fee structures and charges. This need underscores the eagerness on the part of state and local governments and even the federal government to look for /StructParents 8 /Group << 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. /F2 21 0 R A., & Adewoye, J. O. What is return-free filing and how would it work? How does the availability of tax-favored retirement saving affect national saving? Ola Ventures. /GS31 30 0 R << How might low- and middle-income households be encouraged to save? Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. /F1 20 0 R 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. Cresthill Publishers Limited. /StructParents 2 US Department of Commerce, Bureau of Economic Analysis. /Contents 67 0 R /F2 21 0 R 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. These meetings serve as a way to monitor progress and enable proper implementation. /S /Transparency /F1 20 0 R To serve as an intermediary between government at the center and local communities. Optimizing land monetization has the potential to double baseline revenue from income-generating assets. 5366 0 obj<>stream AMA is one of the most resourced MMDAs endobj stream Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances Hassan, M. M. (2011). What are itemized deductions and who claims them? startxref /F1 20 0 R >> 68% of the world population projected to live in urban areas, un.org. (2006). There is no one route that cities can or should take to boost revenues. /XObject << . In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. >> Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. 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. >> /ExtGState << What are the sources of revenue for the federal government? But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. >> /S /Transparency The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. . Given state and local tax revenuevolatility resulting from the COVID-19 pandemic, and the large amount of federal transfers approved by Congress, particularly as part of the American Rescue Plan, these numbers will probably look different for fiscal years 2020 and 2021, but Census has not yet published that data. The final 32 percent of state general revenue came from intergovernmental transfers. Census of Governments, vol. What are the sources of revenue for state governments? >> 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. Development which is a necessity in every society can be achieved to a great extent with adequate resources. What did the American Taxpayer Relief Act of 2012 do? Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. 6 0 obj /Parent 2 0 R revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. >> Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. 4 0 obj The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] endobj Something went wrong. China Constitution of Federal Republic of Nigeria (1999). >> /Font << 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. Babcock University Press. Developing countries revenue growth is hampered by a . >> /Meta39 39 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. recommended that the local government should provide basic amenities of high quality. State and Local Finance Data: Exploring the Census of Governments, Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate), Follow the Money: How to Track Federal Funding to Local Governments. >> Form 2, or on the appropriate line on Nebraska and Local Sales and Use Tax Return, Form 10 . What are tax credits and how do they differ from tax deductions? The principal aims of creating local governments were as follows: 1. /MediaBox [0 0 595.32 842.04] /F3 22 0 R However, the state government transfer total includes indirect federal funds that are initially allocated to states. /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) What are municipal bonds and how are they used? endobj /CS /DeviceRGB /F3 22 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 2 0 obj /XObject << << the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. What are dynamic scoring and dynamic analysis? We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. 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. << In general, this intervention represents the horizon for innovation across all revenue streams. State governments collected $2.2 trillion of general revenues in 2019. 1 0 obj <>/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>> 2 0 obj 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. Each time, the city brought in $7 million to $9 million in revenue. 4 0 obj What are the sources of revenue for state governments? 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. /CS /DeviceRGB 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. 0000003348 00000 n Local governments collected $1.7 trillion of general revenue in 2017. >> /Meta51 48 0 R As a result of these twin trends, a majority of the municipalities around the world are struggling to increase revenues while facing structural budget shortfalls that threaten service delivery and quality. Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. Local government personnel can be trained to administer simple but adequate revenue generation instruments. /S /Transparency Indeed, each citys situation is inherently different and will require a unique combination of interventions and careful consideration to ensure the program is both economically and politically feasible. How does the federal budget process work? How do IRS audits affect low-income families? Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). The State's own budgetary issues have put a major strain on local government budgets across Illinois. 4. <> Google Scholar. >> /Type /Group %%EOF I. I. ntroduction >> The study concludes that local government finance has a great impact on development as it is a major factor in getting adequate financial resources and has become a problem because of political inference in local government affairs. >> /Meta41 36 0 R /Contents 64 0 R We strive to provide individuals with disabilities equal access to our website. Areas to be assessed may include the following metrics: Ease of implementation. Taxes provided 42 percent of local general revenues, including: Charges, such as city revenue from sewerage and parking fees, when combined, provided 18 percent of local general revenues in 2019. % >> /F1 20 0 R "F$H:R!zFQd?r9\A&GrQhE]a4zBgE#H *B=0HIpp0MxJ$D1D, VKYdE"EI2EBGt4MzNr!YK ?%_&#(0J:EAiQ(()WT6U@P+!~mDe!hh/']B/?a0nhF!X8kc&5S6lIa2cKMA!E#dV(kel }}Cq9 /Image8 18 0 R This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. How does the tax exclusion for employer-sponsored health insurance work? Charges and taxes. /Meta42 32 0 R Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. /StructParents 0 We'll email you when new articles are published on this topic. /Parent 2 0 R For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. /Image8 18 0 R This gave a substantial and unprecedented reform of autonomy to the, devolved on the local government therefore, became a common $no#ledge that, most of the local government are finding it difficult to cope #ith the present level, The principal aims of creating local governments #ere as, /. What would and would not be taxed under a VAT? Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. /ModDate (D:20131230000155+10'00') endobj For example, revenue KPIs could include the annual increase in revenue per lever, while nonrevenue KPIs could define targets for each lever and its corresponding interventions, such as the annual increase in the number of violations detected. /Image95 78 0 R Why is the VAT administratively superior to a retail sales tax? Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). Taxes accounted for 42 percent of local general revenue in 2017. 11 /Meta37 37 0 R As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. Chin, A.-P. (2007). /F7 26 0 R How do state and local individual income taxes work? /F5 40 0 R 2018. >> What is the experience of other countries with national retail sales taxes? %PDF-1.5 /Type /Page >> /Group << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. What would the tax rate be under a national retail sales tax? What is the size of the opportunity? % fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. >> To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. (All sources of local government general revenue do not sum to 100 percent because of rounding.) Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. And as the new normal begins to take shape, you'll also have to plan for the near- and long . 0000001743 00000 n Contemporary issues in local government administration in Nigeria. How Could We Improve the Federal Tax System? "Follow the Money: How to Track Federal Funding to Local Governments." /F5 40 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. 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. /F1 20 0 R How much does the federal government spend on health care? These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. /Count 10 /Meta54 51 0 R Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. /ExtGState << 3 0 obj Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. /Resources << Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. 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, &. What was the experience with return-free filing in California? /F5 40 0 R Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. xb```b``a`24(!" /F1 20 0 R What is the difference between carryover basis and a step-up in basis? 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. Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. /StructParents 7 Global Journal of Management and Business Research Administration and Management, 13(4), 1226. Nicole Badstuber, London congestion charge has been a huge success. 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. 3 0 obj %PDF-1.4 >> /Type /Group >> Urban Institute, Brookings Institution, and individual authors, 2022. 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. Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. What is the Canadian experience with a VAT? You may be shifting priorities daily in order to address the effects of the crisis on your constituents. azA/u|,j[^#R"US&HwksN$} YVbh 92so74oi J. (2011). What would and would not be taxed under a national retail sales tax? Furthermore, technological advancements can aid increased surveillance. ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w 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. 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? Fix the home. 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. https://www.grin.com/document/293498. /S /Transparency 5/27/2020. hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ 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. VIP services can also be offered where increased fee levels guarantee higher quality. /F5 24 0 R /F1 20 0 R 8. /Image73 63 0 R /Type /Group /Tabs /S Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . What would the tax rate be under a broad-based income tax? What tax incentives encourage energy production from fossil fuels? 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