trailer State and Local Finance Data: Exploring the Census of Governments. Furthermore, the funding that municipalities receive from other government entities is decreasing. /F6 41 0 R Developing countries revenue growth is hampered by a . To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. 9. /Annots [86 0 R 87 0 R 88 0 R 89 0 R] The authentic confucius: A life of thought and politics. Bundle charges. /Tabs /S Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. /Type /Group How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. INTRODUCTION Nigeria is a sovereign nation. 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. Taxes accounted for 42 percent of local general revenue in 2017. /CS /DeviceRGB /CS /DeviceRGB What are tax credits and how do they differ from tax deductions? As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. /Meta44 31 0 R In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ Nicole Badstuber, London congestion charge has been a huge success. City assets and investments. /MediaBox [0 0 595.32 842.04] 6 /Contents 62 0 R How does the current system of international taxation work? endstream How did the TCJA change taxes of families with children? <> How accurate are long-run budget projections? There is no one route that cities can or should take to boost revenues. /F1 20 0 R This applies to administrative services as well as other city services such as utility provision. It operates a federal system of government that is, . 10 Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). /Meta43 34 0 R Annual Survey of State and Local Government Finances. endobj n /, another reform of local government #as, established. Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. . Hb``$WR~|@T#2S/`M. 3 0 obj /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Meta77 66 0 R =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m What tax incentives encourage energy production from fossil fuels? How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? /StructParents 2 endobj /Font << To serve as an intermediary between government at the center and local communities. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. >> D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW >> What tax incentives exist to help families pay for college? Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. 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. 2 Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. Catawba Publishing Company. 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. What would and would not be taxed under a broad-based income tax? 3 What is the new markets tax credit, and how does it work? /F1 20 0 R >> %PDF-1.5 >> /ExtGState << /Count 10 State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review /GS7 17 0 R <]>> /Group << Fajobi, O. F. (2010). /Image8 18 0 R /Image85 72 0 R /Meta65 57 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. PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. 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, &. endobj \~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 endobj How do taxes affect the economy in the short run? % /Meta54 51 0 R These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. /F10 61 0 R What is the breakdown of revenues among federal, state, and local governments? Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. /MediaBox [0 0 595.32 842.04] 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. 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 state and local individual income taxes work? How do state and local severance taxes work? /F7 26 0 R Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 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. /F5 40 0 R Local governments in Nigeria have developed over a number of years. I. I. ntroduction Do existing tax incentives increase homeownership? /Image95 78 0 R Introduce innovative fees and charges. Okwori, J., & Sule, A. /Type /Group /S /Transparency First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. What are error rates for refundable credits and what causes them? endobj /Tabs /S sources, via the external sources and the internal source. >> The final 34 percent of local government general revenue came from intergovernmental transfers. 7, 192209. What are the tax benefits of homeownership? 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. /Tabs /S An effective assessment will analyze a given interventions technical feasibility and implementation. /GS7 17 0 R stream >> /F2 21 0 R 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. How Could We Improve the Federal Tax System? Taxes, fees, and user charges are considered "own-source" revenue. This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. 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. Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. Cities use fines as both a deterrent for behavior at odds with the public goodfor example, the accumulation and nondisposal of garbage or building construction without a temporary fenceand a revenue source. As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. % /GS31 30 0 R 7 /XObject << 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. What are the Social Security trust funds, and how are they financed? How do state earned income tax credits work? The usual practice in this country (Nigeria) is that political parties and individual candidates often make r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. >> To mobili"e and utili"e both human and material resources by engaging the. >> /F5 40 0 R /Meta78 65 0 R What are state balanced budget requirements and how do they work? In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. McKinsey_Website_Accessibility@mckinsey.com. 2016. These meetings serve as a way to monitor progress and enable proper implementation. And as the new normal begins to take shape, you'll also have to plan for the near- and long . Professional Import Duties Administrators Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. How much does the federal government spend on health care? >> Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. <>stream As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). 12 0 obj /Contents 29 0 R /Parent 2 0 R Principles of leadership. 13 0 obj Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. %%EOF /Contents 67 0 R 0000003670 00000 n /Meta25 33 0 R /Contents 64 0 R Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. How does the tax system affect US competitiveness? 4 0 obj >> %PDF-1.5 simply because of poor finances arising from ade8uate revenue generation drive. 3. /MediaBox [0 0 595.32 842.04] Small businesses . As such, it should have a seat on the revenue committee as well as the authority to define roles and responsibilities to track the revenue generated across different municipalities. What is the TCJA base erosion and anti-abuse tax and how does it work? /XObject << << >> Which tax provisions subsidize the cost of health care? <> endobj 5356 0 obj <> endobj /Type /Page /Type /Page <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 13 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> endobj <>>> Hb``$WR~|@T#2S/`M. Predicting Municipal Fiscal Distress: Aspiration or Reality? /Parent 2 0 R /StructParents 8 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. Edogbanya, A., & Sule, J. G. (2013). 4. /Image8 18 0 R Would tax evasion and avoidance be a significant problem for a national retail sales tax? 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). 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. /Type /Group >> /S /Transparency Who benefits from the deduction for charitable contributions? This is a preview of subscription content, access via your institution. endobj What are the benefits of return-free filing? >> /MediaBox [0 0 595.32 842.04] 14 0 obj What transition rules would be needed for a national retail sales tax? Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Accessed 18 July 2016. (2022). How do taxes affect the economy in the long run? 0000002809 00000 n How does the deduction for state and local taxes work? the enabling law in form of local government act 1997 (amended). 2018. 9 0 obj endobj We also look into the future in an. What criticisms are levied against standard distributional analysis? Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ /ExtGState << %PDF-1.5 >> Its time to change it, CityMetric, March 12, 2018, citymetric.com. /S /Transparency 0000000532 00000 n Nicole Badstuber, London congestion charge has been a huge success. endobj /Tabs /S Tax is a compulsory levy imposed by government on individuals and companies, for the various legitimate function of the state (, Tax is a necessary ingredient for civili"ation. /Image8 18 0 R How might low- and middle-income households be encouraged to save? /Group << 68% of the world population projected to live in urban areas, un.org. A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. /Type /Group /F7 42 0 R /XObject << What would the tax rate be under a national retail sales tax? /Tabs /S /Meta58 47 0 R 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. >> /F1 20 0 R /Type /Group When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. /XObject << (All sources of local government general revenue do not sum to 100 percent because of rounding.). The rapid urbanization of the worlds population is well under way. 3 0 obj /Meta63 59 0 R [/ICCBased 11 0 R] >> Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. >> What are itemized deductions and who claims them? /StructParents 3 Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. 68% of the world population projected to live in urban areas, un.org. Local tax limitations: a primer Property taxes . . /Resources << The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. Areas to be assessed may include the following metrics: Ease of implementation. /F4 23 0 R << 7 0 obj 9 o"A\|h9MxgZ(wpMk UN==dN#R. How does the tax system subsidize child care expenses? How do state and local property taxes work? In 2020 and 2021, Congress transferred a large amount of funds to state 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. /Meta52 49 0 R /Resources << How did the TCJA affect tax expenditures? 92so74oi J. /CreationDate (D:20131230000155+10'00') >> Social acceptance. /Font << What are inversions, and how will TCJA affect them? /Contents 80 0 R . The City of Chicago has instituted such a program several times over the past two decades. But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). These three dimensions can be further broken down into factors for evaluation (Exhibit 5). /Group << /StructParents 6 Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). What is foreign-derived intangible income and how is it taxed under the TCJA? >> <> Fix the home. The potential effect on electricity prices is discussed in the Additional Comments section below. Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. /GS31 30 0 R 3 0 obj revenue allocation among federal, state and local governments in the country. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ 5 Keywords: Local Government, Administration, Finance, Decentralization, Nigeria, Iwo Introduction One area which has remained neglected over time by the local governments in Nigeria is revenue generation. D$IOS|O+kJp> /F1 20 0 R Would a national retail sales tax simplify the tax code? or improve local service delivery, though the opposite can also be true. A review of revenue generation in Nigeria local government: A case study of Ekiti State. /Meta81 69 0 R What is the size of the opportunity? Local government administration in Nigeria: A comparative perspective. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 0000002023 00000 n /ExtGState << 11 Three local government officials were also interviewed. Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. 3.16.1 Introduction. Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). /Image8 18 0 R <> Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. 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. /Tabs /S The quest for development has for a long time been a very important stage in human life. /Resources << 8 0 obj /Font << 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,. /Image20 81 0 R 7. for generating additional revenues. What are health reimbursement arrangements and how do they work? What is the Medicare trust fund, and how is it financed? Palgrave Macmillan, Cham. << 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. What did the 200810 tax stimulus acts do? How do IRS audits affect low-income families? /F2 83 0 R To guide price hikes, cities could use benchmarks to determine the acceptable range. The revenue generated is utilized by states and its functional departments for meeting the expenditures on infrastructure, public transportation, sanitation, legal systems, public safety, education, health care systems, military . /GS31 30 0 R The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. /Resources << . Local revenue mobilization will be enhanced if local goverments and local What tax incentives exist to help families save for education expenses? 0000003348 00000 n What tax incentives exist for higher education? >> Download chapter PDF Introduction. What are the major federal excise taxes, and how much money do they raise? >> 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. \\jG*"ktVJE endobj 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). (2014). International Business Management, 3(3), 5460. /Tabs /S << Census of Governments, vol. /Meta51 48 0 R /Meta38 38 0 R Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. How did the TCJA affect incentives for charitable giving? 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. /GS31 30 0 R The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. /Group << 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). /Meta62 60 0 R What tax incentives encourage alternatives to fossil fuels? /Font << /F4 23 0 R 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. In: Oloruntoba, S.O. 1 We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. Small Business Effect: Potential meaningful. << 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). !ODL 2}PE^eF}6m 0|A h%D|k[ 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? /MediaBox [0 0 595.32 842.04] (All sources of local government general revenue do not sum to 100 percent because of rounding.) Development which is a necessity in every society can be achieved to a great extent with adequate resources. Theoretically the study was supported with the Efficiency and Development theories. /S /Transparency 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. Part of Springer Nature. What is the role of monetary policy in alleviating economic downturns? US Census Bureau. endobj /XObject << endobj /Image8 18 0 R /Font << What is global intangible low-taxed income and how is it taxed under the TCJA? 8 How should distributional tables be interpreted? https://www.grin.com/document/293498. /Resources << 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). endobj Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /Image73 63 0 R /Tabs /S >> Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. /Type /Page >> The final 32 percent of state general revenue came from intergovernmental transfers. What would and would not be taxed under a VAT? 4 /F10 61 0 R GRIN Verlag. Can poor families benefit from the child tax credit? 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. 1 0 obj 11 0 obj >> /Image8 18 0 R How do US corporate income tax rates and revenues compare with other countries? 5. >> However, the composition of tax revenue has changed somewhat. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . 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. Catawba Publishing Company. Essentials of management. This research work examines how the federal Government of Nigeria generate revenue and the development of Local Government Areas, Revenue Generation and the Development of Local Government Areas, 100% found this document useful (8 votes), 100% found this document useful, Mark this document as useful, 0% found this document not useful, Mark this document as not useful, Save Revenue Generation and the Development of Local Go For Later. 10 0 obj What was the experience with return-free filing in California? revenue generation still remains poor due to local government being unable to exploit revenue areas because of the interference of State Government in local government affairs. And what is feasible to achieve? What are the sources of revenue for local governments? /F2 21 0 R Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. And these sources tend to be far from optimized: local governments are often unaware of how to get more from existing sources and lack the resources to mount such efforts. /MediaBox [0 0 595.32 841.92] Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate).. Local governments collected $1.7 trillion of general revenue in 2017. What is the history of the federal budget process? Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 "Follow the Money: How to Track Federal Funding to Local Governments." Longman. ZY,$85Y4$4p8 xGYX4238. >> This charge generates more than $100 million in revenue each year. 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