local government revenue generation pdflocal government revenue generation pdf

/F10 61 0 R Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). >> /S /Transparency Which tax provisions subsidize the cost of health care? What are state balanced budget requirements and how do they work? /XObject << Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. What are error rates for refundable credits and what causes them? >> >> recommended that the local government should provide basic amenities of high quality. How much does the federal government spend on health care? With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. 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. xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- Chin, A.-P. (2007). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 5 0 obj 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. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 11 0 obj Annual Survey of State and Local Government Finances. US Department of Commerce, Bureau of Economic Analysis. /Type /Group 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. How do phaseouts of tax provisions affect taxpayers? Download chapter PDF Introduction. >> /Tabs /S Local government administration in Nigeria: A comparative perspective. /F2 21 0 R These factors often include volume of activity, location, and period of validity. 1 0 obj How did the TCJA affect incentives for charitable giving? Part of Springer Nature. 2 0 obj (*(%8H8c- fd9@6_IjH9(3=DR1%? When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 /F1 20 0 R What is the experience of other countries with national retail sales taxes? It operates a federal system of government that is, . How did the Tax Cuts and Jobs Act change business taxes? /Meta59 53 0 R [/ICCBased 9 0 R] /Font << Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. /Type /Group <> /Meta82 68 0 R It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. >> 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). In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. 7, 192209. 0000000532 00000 n /Font << What tax changes did the Affordable Care Act make? Fines. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. /F3 22 0 R If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. 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. endobj (&. What is the Canadian experience with a VAT? <> /F4 85 0 R /GS31 30 0 R What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? /Meta25 33 0 R /XObject << n /, another reform of local government #as, established. endobj The largest state and local general own-source funds came from charges and property taxes (both 17 percent), followed by individual income taxes and general sales taxes (both 13 percent),and selective sales taxes (6 percent). /Meta54 51 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. Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). 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). %(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|' Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. >> Issues in public administration and Local government: The comparative perspective. / https://www.grin.com/document/293498. <> 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. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. /Image8 18 0 R Journal of Economics and Sustainable Development, 7(8),113123. 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. All dates in sections about revenue reference the fiscal year unless stated otherwise. What would the tax rate be under a broad-based income tax? D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW /Contents 43 0 R The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. simply because of poor finances arising from ade8uate revenue generation drive. What did the 200810 tax stimulus acts do? 3. 0000003592 00000 n endobj endobj /Parent 2 0 R What tax incentives exist for higher education? The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. 2. Allocating resource revenues directly to citizens may reduce poverty and improve natural resource revenue accountability, though it may also starve the government of revenues for public investments. >> stream What is the difference between refundable and nonrefundable credits? 8 This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. >> >> /Resources << G$\0#?; In: Oloruntoba, S.O. /F1 20 0 R /Meta65 57 0 R In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. Please try again later. Unlocking the full potential of city revenues. This is a preview of subscription content, access via your institution. <> Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. /Tabs /S 6 0 obj Revenue from charges, fees, and miscellaneous sources increased from 15 percent to 23 percent in 1985 and has remained roughly at that level since then (figure 2). Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /Annots [27 0 R 28 0 R] What is the difference between marginal and average tax rates? 12 0 obj /Contents 67 0 R The following steps provide a structured process for cities to determine a tailored and effective solution, taking into account the distinctive characteristics of each city. 0000002251 00000 n Keywords: Local Government, Administration, Finance, Decentralization, Nigeria, Iwo Introduction One area which has remained neglected over time by the local governments in Nigeria is revenue generation. Transfers from the federal government have fluctuated considerably over the past three decades. 4. >> University of Lagos Press. >> How do state and local severance taxes work? What would be the effect of a national retail sales tax on economic growth? endobj What have budget trends been over the short and long term? The principal aims of creating local governments were as follows: 1. B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: 9 o"A\|h9MxgZ(wpMk UN==dN#R. 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. Washington DC: Urban Institute. /ExtGState << 14 0 obj - 185.64.219.103. >> /Type /Group What are the major options for comprehensive tax reform? 4 OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. 2023 Springer Nature Switzerland AG. What criticisms are levied against standard distributional analysis? What are municipal bonds and how are they used? Who bears the burden of the corporate income tax? 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. /Type /Group University Press. /Meta38 38 0 R V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= 10 0 obj What tax incentives encourage energy production from fossil fuels? /CS /DeviceRGB What does the IRS do and how can it be improved? >> 12 0 obj Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. Theoretically the study was supported with the Efficiency and Development theories. /Contents 62 0 R However, the state government transfer total includes indirect federal funds that are initially allocated to states. /Resources << (All sources of local government general revenue do not sum to 100 percent because of rounding.) Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. 11 As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). 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. >> Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. (Exhibit 1). [/ICCBased 11 0 R] >> Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. >> How would various proposals affect incentives for charitable giving? /Image8 18 0 R Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies >> << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in endobj /Meta37 37 0 R What is the difference between zero rating and exempting a good in the VAT? /Meta50 52 0 R >> /GS7 17 0 R << How would the tax system need to change with return-free filing? wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. %PDF-1.4 /Type /Page OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. /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] /Font << How does the tax system affect US competitiveness? n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. Innovation is poverty reduction: The role of local government. 1 0 obj . What are the sources of revenue for state governments? %PDF-1.4 % On what do economists agree and disagree about the effects of taxes on economic growth? /Type /Group We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. /Font << We strive to provide individuals with disabilities equal access to our website. >> /Resources << These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. endobj /CS /DeviceRGB What are defined contribution retirement plans? /Type /Group Would a national retail sales tax simplify the tax code? 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. << /S /Transparency 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. A review of revenue generation in Nigeria local government: A case study of Ekiti State. What is the Highway Trust Fund, and how is it financed? >> 7. How does the deduction for state and local taxes work? /Group << Google Scholar. 5356 11 /Meta41 36 0 R /Meta37 37 0 R If you would like information about this content we will be happy to work with you. What would and would not be taxed under a national retail sales tax? 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