local government revenue generation pdflocal government revenue generation pdf

7 Other strategies, such as payment plans, can also reduce leakage and increase collections. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. I. I. ntroduction /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. endobj What tax incentives exist for higher education? The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes Journal of Economics and Sustainable Development, 7(8),113123. 0000000532 00000 n xb```b``a`24(!" The reforms #hich gave recognition to, the local level #ere ta$en care of. /Tabs /S https://www.grin.com/document/293498. << 4. Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. Okwori, J., & Sule, A. Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. /F3 22 0 R Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. 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. Please try again later. But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). 7. /StructParents 3 1 0 obj Download chapter PDF Introduction. /Image87 74 0 R The contribution of property taxes to general revenue declined from 34 percent in 1977 to 30 percent in 1979, fell to a low of 27 percent in 2000, then returned to 30 percent in recent years. nQt}MA0alSx k&^>0|>_',G! (2022). The logic is that, in areas where the revenue capacity is high, a relative higher tax . Livingstone, K. (2008). How does the earned income tax credit affect poor families? n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. This exercise involves analyzing the citys revenue baseline to determine current revenue generation across all streams and then comparing revenue streams against benchmarks for peer cities to identify any gaps. State and Local Finance Data: Exploring the Census of Governments. Accessed 18 July 2016. n /, another reform of local government #as, established. /CS /DeviceRGB What are the consequences of the new US international tax system? 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. /Image8 18 0 R Why is the VAT administratively superior to a retail sales tax? /ExtGState << In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. Are the Social Security trust funds real? B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Who benefits from the deduction for charitable contributions? /Meta37 37 0 R Edogbanya, A., & Sule, J. G. (2013). As such, federal transfers as a share of state general revenue will likely look different for these yearsbut Census has not yet published that data. /Image8 18 0 R Local governments collected $1.7 trillion of general revenue in 2017. endobj /Type /Group Babcock University Press. Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. >> As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. Chapter One of Revenue Generation in Local Government Areas (Problems and Prospects) INTRODUCTION: BACKGROUND OF THE STUDY: Nigeria has three- tiers of government systems, These are; (i) The federal government (ii) The state government and (iii) The local government. University of Lagos Press. How does the tax exclusion for employer-sponsored health insurance work? In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. << endobj % Fix the home. In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . /Kids [4 0 R 5 0 R 6 0 R 7 0 R 8 0 R 9 0 R 10 0 R 11 0 R 12 0 R 13 0 R] 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. State governments collected $2.2 trillion of general revenues in 2019. All dates in sections about revenue reference the fiscal year unless stated otherwise. International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. Before the crisis, long-term structural deficits were persistent for both individual governments and the entire sector as spending plans and patterns outpaced governments' revenue-generating capacity. Fines. Small businesses . general sales taxes and gross receipts taxes, Coronavirus Response and Relief Supplemental Appropriations Act, federal funds for local transportation projects, Surveying State Leaders on the State of State Taxes, More Than Fines and Fees: Incorporating Equity into City Revenue Strategies, State and Local Government Revenues and Racial Disparities, Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012, Governing with Tight Budgets; Long Term Trends in State Finances, Center on Labor, Human Services, and Population, Metropolitan Housing and Communities Policy Center, 8 percent from selective sales taxes on purchases such as, 2 percent from selective sales taxes on purchases such as, 3 percent from other taxes such as a locality'staxes onhotel bookingsandrestaurant meals. endobj endobj /Contents 43 0 R Census of Governments, vol. /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) /Resources << What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? What other countries use return-free filing? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] << /Group << How Could We Improve the Federal Tax System? Of course, feasibility depends in part on the impact of an action on the city and its residents. /MediaBox [0 0 595.32 842.04] /Image85 72 0 R 3 0 obj Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. >> /Font << 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 $48 million. Revenue generation in Nigeria local governments is principally derived from TAX. startxref 9 What are the sources of revenue for state governments? 12 0 obj /XObject << /F2 21 0 R /Meta99 77 0 R /ExtGState << University Press. Learning theories: Their influence on teaching methods. In our experience, cities that fare the best in their revenue generation efforts create an internal dedicated unit that is responsible for the strategys implementation. Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). /Type /Page Who would qualify for return-free filing? /XObject << xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ What is a territorial tax and does the United States have one now? /Image73 63 0 R r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 endobj >> Gkq;T$iH5p6m&C~W]'%Yv$Jq * 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. /Group << GRIN Verlag. /Contents 62 0 R endobj CrossRef Longman. 9. 3 0 obj /Font << << /StructParents 4 New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). /S /Transparency Do existing tax incentives increase homeownership? Furthermore, the funding that municipalities receive from other government entities is decreasing. R[? << /Meta82 68 0 R /CS /DeviceRGB n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . /Meta41 36 0 R /F1 20 0 R /Meta40 35 0 R 10 0 obj /GS31 30 0 R 1 0 obj %PDF-1.4 >> 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) Norton Francis and Frank Sammartino (2015). Transfers for education programs account for over two-thirds of state government transfers to localities. Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. /MediaBox [0 0 595.32 842.04] 4 endobj Charges and taxes. What is carried interest, and how is it taxed? What is the tax treatment of college and university endowments? Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. Elected officials have four primary revenue sources, each containing multiple levers. 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. ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w << 2.1.2 Section 81 of the Local Government Act, 1997 (amended) allows Local Government to mobilise revenue in form thof fees and taxes as specified in the 5 schedule. What is the tax treatment of charitable contributions? To establish this dedicated unit, cities could create a cross-functional workforce with representatives from different departments, including finance, planning, property, legislation, and key municipalities. /Type /Group Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. (*(%8H8c- fd9@6_IjH9(3=DR1%? >> First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. /Image89 71 0 R /Contents 56 0 R /Tabs /S jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j 6 0 obj ZY,$85Y4$4p8 xGYX4238. Problems of revenue generation in local government administration in Nigeria. endobj hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ 2 0 obj /F2 21 0 R /S /Transparency Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. (All sources of local government general revenue do not sum to 100 percent because of rounding.) 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). On what do economists agree and disagree about the effects of taxes on economic growth? And as the new normal begins to take shape, you'll also have to plan for the near- and long . Whats the difference between front-loaded and back-loaded retirement accounts? What are the sources of revenue for state governments? This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. Three local government officials were also interviewed. 4 0 obj /Type /Group Form 2, or on the appropriate line on Nebraska and Local Sales and Use Tax Return, Form 10 . What is the size of the opportunity? 2 0 obj Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 /F3 84 0 R 7 >> >> /XObject << /Meta56 45 0 R << >> What are the Social Security trust funds, and how are they financed? /Resources << Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. <]>> Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. endstream How did the TCJA affect the federal budget outlook? 9 o"A\|h9MxgZ(wpMk UN==dN#R. What are defined benefit retirement plans? /GS31 30 0 R For cities and counties, property tax revenue makes up 61% of own-source tax revenuerevenue from taxes the local government leviesby far their largest tax source. 68% of the world population projected to live in urban areas, un.org. >> /Group << Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. >> >> revenue allocation among federal, state and local governments in the country. These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. /CS /DeviceRGB . /Contents 70 0 R Revenue generation is the main source of income to the Federal, State and local Governments. What are tax expenditures and how are they structured? What is the Medicare trust fund, and how is it financed? 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