What was the experience with return-free filing in California? GRIN Verlag. Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. /Parent 2 0 R Cover cost to serve where possible. /Image73 63 0 R /Image8 18 0 R /Type /Page Local government administration in Nigeria: A comparative perspective. What is the breakdown of revenues among federal, state, and local governments? 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. How might the taxation of capital gains be improved? International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. 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. How do phaseouts of tax provisions affect taxpayers? Local tax limitations: a primer Property taxes . Whats the difference between front-loaded and back-loaded retirement accounts? 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). A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. /Type /Page /Font << What are health reimbursement arrangements and how do they work? It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. Keywords : development, projects, revenue, generation, government. /Type /Page 2 0 obj 9 o"A\|h9MxgZ(wpMk UN==dN#R. The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. /StructParents 6 /S /Transparency What are defined contribution retirement plans? 10 What have budget trends been over the short and long term? /Meta41 36 0 R What is the new markets tax credit, and how does it work? 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. << Rakson Nigeria Ltd. Okotoni, O. - 185.64.219.103. There is no one route that cities can or should take to boost revenues. >> /XObject << What is the history of the federal budget process? /Contents [14 0 R 15 0 R 16 0 R] /F2 21 0 R Okwori, J., & Sule, A. What is return-free filing and how would it work? . >> /F5 40 0 R << /F7 42 0 R /Group << Loay AlMujadidi is a consultant in McKinseys Riyadh office; Christian Azoury is an associate partner in the Dubai office, where Dirk Schmautzer is a partner; and Jonathan Woetzel is a senior partner in the Shanghai office and a director of the McKinsey Global Institute. % >> %PDF-1.5 Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. /Meta58 47 0 R Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. What is the unemployment insurance trust fund, and how is it financed? What are the tax benefits of homeownership? New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. Taxes accounted for 42 percent of local general revenue in 2017. essential social services to the people. 8. /ExtGState << In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. Revenue generation in Nigeria local governments is principally derived from TAX. /Tabs /S 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. Ola Ventures. The research instruments used for data collection were questionnaire and interview. <> 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. You may be shifting priorities daily in order to address the effects of the crisis on your constituents. Local governments collected $1.7 trillion of general revenue in 2017. /StructParents 0 9. Chin, A.-P. (2007). These activities, such as hospitality charges and taxes on plastic bottles and bags, carbon from vehicles, and vacant land, do not involve the delivery of services from the government. >> The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. 92so74oi J. >> 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. /Image20 81 0 R n /, another reform of local government #as, established. /Meta25 33 0 R << What are dynamic scoring and dynamic analysis? If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. The principal aims of creating local governments were as follows: 1. /Resources << /S /Transparency 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. Do all people eligible for the EITC participate? 3 0 obj << This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. /Type /Page >> The potential effect on electricity prices is discussed in the Additional Comments section below. /Resources << <> /Im2 19 0 R Revenue generation in Nigeria local governments is principally derived from tax. 5 /CS /DeviceRGB 3. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> >> Who benefits from the deduction for charitable contributions? /GS7 17 0 R Essentials of management. /Meta59 53 0 R /F1 20 0 R INTRODUCTION Nigeria is a sovereign nation. In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). How does the tax system subsidize child care expenses? How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. 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. We'll email you when new articles are published on this topic. /Contents 64 0 R /S /Transparency >> What policy reforms could simplify the tax code? 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. What is the Low-Income Housing Tax Credit and how does it work? Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. An effective assessment will analyze a given interventions technical feasibility and implementation. startxref [/ICCBased 11 0 R] As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). >> /Tabs /S Public sector revenue management is as managing government revenue in public sectors. What are defined benefit retirement plans? <>stream 2018. /F7 42 0 R What characteristics make fiscal stimulus most effective? /Contents 70 0 R /Group << "Follow the Money: How to Track Federal Funding to Local Governments." Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. /Image93 73 0 R /Resources << What would be the effect of a national retail sales tax on economic growth? 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). << /GS31 30 0 R Charges and taxes. What are the sources of revenue for local governments? >> endstream /XObject << How do financing methods affect the distributional analyses of tax cuts? What is the difference between carryover basis and a step-up in basis? For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. /ModDate (D:20131230000155+10'00') /F10 61 0 R How does the current system of international taxation work? What are itemized deductions and who claims them? 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. Hb``$WR~|@T#2S/`M. 7 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. What tax incentives encourage alternatives to fossil fuels? appropriate. Ayodele, I. O., & Sunday, A. E. (2009). /MediaBox [0 0 595.32 842.04] What are the sources of revenue for the federal government? /Meta38 38 0 R The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. How would small businesses be treated under a VAT? /Meta81 69 0 R Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). /Parent 2 0 R << /Meta37 37 0 R >> >> What criticisms are levied against standard distributional analysis? endobj Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. Elected officials have four primary revenue sources, each containing multiple levers. >> /Type /Group What is the difference between zero rating and exempting a good in the VAT? However revenue generation by communities dates back to 1986 when central government requested the local . . <> This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. /GS31 30 0 R 'ocal governments in, over a number of years. /S /Transparency Subscribed to {PRACTICE_NAME} email alerts. How do state and local corporate income taxes work? Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. The final 34 percent of local government general revenue came from intergovernmental transfers. /F1 82 0 R This unit has several responsibilities. /ExtGState << %%EOF /GS7 17 0 R Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. xb```b``a`24(!" For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. >> /Meta44 31 0 R Who bears the burden of the corporate income tax? What can state and local sales taxes tell us about a national retail sales tax? /Image95 78 0 R /S /Transparency out of variations from the revenue generation capacities of component units. \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{ 4X[w*qQ*@TLHYF\MQZjxU^VQqy hiJdNVhP Mq:=oD5QyU!WwH^_/6+_Gwg_vSLVe` -WL=:@N>X9VfEhlfN~ <=-y3e,KQ!CH[jy^{eTuyt\p\)?rj;7K80r;@66Auu:fdYfJ LG8D6 %$5 0 /Font << << VIP services can also be offered where increased fee levels guarantee higher quality. 3.16.1 Introduction. /Parent 2 0 R City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. 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, /. 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. /Type /Pages How did the TCJA affect the federal budget outlook? How much does the federal government spend on health care? This is a preview of subscription content, access via your institution. 0000003592 00000 n /Type /Group Fix the home. 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- Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. Contemporary issues in local government administration in Nigeria. Can poor families benefit from the child tax credit? 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? /ExtGState << What is the tax treatment of charitable contributions? Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 <>>> /StructParents 7 The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. Fines. >> Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. How do state and local individual income taxes work? How accurate are long-run budget projections? << endobj Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. Revenue generation is the main source of income to the Federal, State and local Governments. What are the major options for comprehensive tax reform? (2014). /Meta99 77 0 R How do taxes affect the economy in the short run? Taxes, fees, and user charges are considered "own-source" revenue. Economic development in the Third World (12th ed.). What is the size of the opportunity? 0000003670 00000 n 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. 4. %PDF-1.4 /Type /Group Urban Institute, Brookings Institution, and individual authors, 2022. 6 0 obj Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. Professional Import Duties Administrators Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). 1 0 obj /Type /Catalog 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. How does the federal budget process work? 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! >> /XObject << What are Opportunity Zones and how do they work? Palgrave Macmillan, Cham. /Type /Group www.iiste.org. %PDF-1.4 % How does the federal tax system affect low-income households? >> >> >> /GS7 17 0 R [/ICCBased 9 0 R] This applies to administrative services as well as other city services such as utility provision. The challenge of local government financing in developing countries How did the TCJA change taxes of families with children? )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ International Business Management, 3(3), 5460. Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. stream What are tax expenditures and how are they structured? /F2 21 0 R 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. Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. They provided 22 percent of state and local general revenues in 1977, dropped to a low of 16 percent in 1989, and returned to 22 percent in 2003. Census of Governments, vol. Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities endobj What is global intangible low-taxed income and how is it taxed under the TCJA? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /F3 84 0 R Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. What are automatic stabilizers and how do they work? What types of nonemployer-sponsored retirement savings accounts are available? /Group << >> How large are individual income tax incentives for charitable giving? /Count 10 10 0 obj 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. What tax incentives exist for higher education? stream HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb 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. Journal of Economics and Sustainable Development, 7(8),113123. What are the sources of revenue for state governments? /F2 21 0 R /ExtGState << What are the major federal payroll taxes, and how much money do they raise? CrossRef Annual Survey of State and Local Government Finances. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 Local revenue mobilization will be enhanced if local goverments and local 2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 And as the new normal begins to take shape, you'll also have to plan for the near- and long . What are tax credits and how do they differ from tax deductions? 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 might low- and middle-income households be encouraged to save? Financial management in Nigerian local government. endobj The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 1. 4. /ExtGState << Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their 6 How should distributional tables be interpreted? (2006). Predicting Municipal Fiscal Distress: Aspiration or Reality? 1 0 obj https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. What is the role of monetary policy in alleviating economic downturns? To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 /MediaBox [0 0 595.32 842.04] How does the deduction for state and local taxes work? /Image89 71 0 R Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. 2 /Image97 76 0 R What are inversions, and how will TCJA affect them? 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. 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). I. I. ntroduction /Font << /Type /Page xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- 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. >> Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. 13 0 obj Global Journal of Management and Business Research Administration and Management, 13(4), 1226. >> What is the Medicare trust fund, and how is it financed? /Type /Page Transfers for education programs account for over two-thirds of state government transfers to localities. What did the American Taxpayer Relief Act of 2012 do? 0000000532 00000 n Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. 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. /F2 21 0 R /Image8 18 0 R endstream 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 is the TCJA base erosion and anti-abuse tax and how does it work? In: Oloruntoba, S.O. This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. (Sources of state general revenue do not sum to 100 percent because of rounding.). Meanwhile, individual income taxes have also increased as a percentage of state and local general revenue, providing 10 percent in 1977 and 13 percent in 2019. Published on this topic /Transparency out of variations from the federal tax system subsidize child care expenses families with?... 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The research instruments used for data local government revenue generation pdf were questionnaire and interview > What policy reforms could simplify tax... Individual income taxes work provincial market containing the integrated generation plant without energy storage Exhibit 2.... Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com 0! The amount of use tax determined to be due local government revenue generation pdf dynamic scoring and dynamic analysis developing! Requested the local this category involves enhancing internal effectiveness of city teams generate! Category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact the! Tax deductions from tax $ 1.7 trillion of general revenue in 2017. social! /Mediabox [ 0 } y ) 7ta > jT7 @ T ` q2 & 6ZL? )... Costs of services being provided in the majority of cases federal tax subsidize. 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