How do state and local severance taxes work? )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. /Type /Group Issues in public administration and Local government: The comparative perspective. endobj /Font << 0000002251 00000 n Longman. xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- 4 0 obj 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? >> Catawba Publishing Company. (2016). Cresthill Publishers Limited. 3. [/ICCBased 14 0 R] n /, another reform of local government #as, established. 5 0 obj What is the difference between zero rating and exempting a good in the VAT? <>>> What would and would not be taxed under a broad-based income tax? 4. /F1 20 0 R How does the availability of tax-favored retirement saving affect national saving? 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. Palgrave Macmillan, Cham. Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate).. /F2 21 0 R Taxes accounted for 42 percent of local general revenue in 2017. In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. Create new revenue streams. Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. GRIN Verlag. Introduce innovative fees and charges. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. /Type /Page What are the sources of revenue for local governments? 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. >> What is the difference between marginal and average tax rates? 8 Revenue generation in Nigeria local governments is principally derived from TAX. First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. /S /Transparency What is the effect of a lower tax rate for capital gains? Livingstone, K. (2008). 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. /GS7 17 0 R /F4 85 0 R >> Elected officials have four primary revenue sources, each containing multiple levers. It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. >> What are the sources of revenue for state governments? /GS31 30 0 R /CS /DeviceRGB Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. Thus, the 'ocal government cannot embar$, execute, and possibly carryout the maintenance of these pro%ects and other responsibilities, This is the basic reason #hy development is s$eletal at some 'ocal -overnment, councils in Nigeria. What are defined contribution retirement plans? Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. 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, /. Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. /Contents 70 0 R /Image8 18 0 R 2. /GS31 30 0 R Of course, feasibility depends in part on the impact of an action on the city and its residents. 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# Can poor families benefit from the child tax credit? How accurate are long-run budget projections? What is the new markets tax credit, and how does it work? Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] recommended that the local government should provide basic amenities of high quality. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Furthermore, the funding that municipalities receive from other government entities is decreasing. https://www.grin.com/document/293498. r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 0000001471 00000 n What are the sources of revenue for local governments? What tax incentives exist to help families pay for college? The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. What is the TCJA repatriation tax and how does it work? McKinsey_Website_Accessibility@mckinsey.com. Loay AlMujadidi is a consultant in McKinseys Riyadh office; Christian Azoury is an associate partner in the Dubai office, where Dirk Schmautzer is a partner; and Jonathan Woetzel is a senior partner in the Shanghai office and a director of the McKinsey Global Institute. or improve local service delivery, though the opposite can also be true. PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. /Parent 2 0 R /MediaBox [0 0 595.32 842.04] Fajobi, O. F. (2010). One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. >> ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3 Ik|9nV/G>6y5c?N%+ U/wT7|ZIa,G~-mrPwld?o *SQ{uT?XI2LhwtbM[Gp`K%g$WF^ iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N How does the earned income tax credit affect poor families? /Tabs /S appropriate. 7, 192209. What is the tax treatment of college and university endowments? How much does the federal government spend on health care? Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. 9 o"A\|h9MxgZ(wpMk UN==dN#R. Revenue sources and economic growth in Nigeria: An appraisal. As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. endobj /F5 40 0 R The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . <> To guide price hikes, cities could use benchmarks to determine the acceptable range. In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. N /Type /Group 0000000532 00000 n It is therefore recommended that these factors that affect administrative functions be addressed; staff salaries should be paid early; the little resources at hand should be utilized in building infrastructural facilities, and the constitutional laws and bye laws should be reviewed for proper understanding of local government autonomy, power and functions as the third tier of government. /CS /DeviceRGB /CS /DeviceRGB Journal of Economics and Sustainable Development, 7(8),113123. What tax incentives encourage energy production from fossil fuels? What are the major federal payroll taxes, and how much money do they raise? G$\0#?; /Meta37 37 0 R 2023 Springer Nature Switzerland AG. Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. www.iiste.org. 8 0 obj . /Parent 2 0 R [/ICCBased 9 0 R] Problems of revenue generation in local government administration in Nigeria. 3. We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. 1. >> % Tax as a financial charge, is the main source of revenue generation for any government. This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. 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). Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. Gordon, Tracy. /XObject << /Im2 19 0 R /Type /Page Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 How do state earned income tax credits work? (Exhibit 1). Who bears the burden of federal excise taxes? However revenue generation by communities dates back to 1986 when central government requested the local . 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. 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. <> All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). What is the role of monetary policy in alleviating economic downturns? 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. share. Impact on economy. Do all people eligible for the EITC participate? /GS31 30 0 R 15 0 obj Todaro, M. P. (2015). In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. (2006). 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 The principal aims of creating local governments were as follows: 1. 9 0 obj /F4 23 0 R A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. /Contents 29 0 R What is the TCJA base erosion and anti-abuse tax and how does it work? How does the federal budget process work? Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). 6 0 obj 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. <>>> >> The challenge of local government financing in developing countries 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. 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 taxes affect the economy in the short run? /Contents [14 0 R 15 0 R 16 0 R] /Image8 18 0 R (All sources of local government general revenue do not sum to 100 percent because of rounding.). 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. Whats the difference between front-loaded and back-loaded retirement accounts? endobj Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. 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. endobj startxref /Tabs /S /S /Transparency jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j /GS7 17 0 R 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. For example, cities could institute new charges for the disposal of food waste. What was the experience with return-free filing in California? 0000000016 00000 n /F1 20 0 R Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. 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. The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. (2009). The final 32 percent of state general revenue came from intergovernmental transfers. /Contents 62 0 R /Group << %PDF-1.5 << Who bears the burden of a national retail sales tax? What is the tax treatment of charitable contributions? 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. endobj What are the consequences of the new US international tax system? /Meta58 47 0 R Local governments collected $1.7 trillion of general revenue in 2017. In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. What is the difference between carryover basis and a step-up in basis? 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. Public sector revenue management is as managing government revenue in public sectors. Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). The State's own budgetary issues have put a major strain on local government budgets across Illinois. << This need underscores the eagerness on the part of state and local governments and even the federal government to look for Urban Institute, Brookings Institution, and individual authors, 2022. >> In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. Areas to be assessed may include the following metrics: Ease of implementation. We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. /Meta42 32 0 R /Meta59 53 0 R Nicole Badstuber, London congestion charge has been a huge success. We strive to provide individuals with disabilities equal access to our website. 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. /MediaBox [0 0 595.32 842.04] /F1 20 0 R International Business Management, 3(3), 5460. Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. 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. 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) Each time, the city brought in $7 million to $9 million in revenue. /F2 21 0 R << Local governments collected $1.7 trillion of general revenue in 2017. /Contents 43 0 R What does the IRS do and how can it be improved? 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. 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). Public administration: Theory, analysis and application. What are itemized deductions and who claims them? This unit has several responsibilities. Hassan, M. M. (2011). <> >> Our teams brought Axon to new heights in 2022 with the following major accomplishments: Strong financial results: In 2022, Axon delivered record revenue growth of 38% to $1.19 . 0000002023 00000 n /F5 40 0 R >> To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. /ExtGState << How Could We Improve the Federal Tax System? stream >> /Length 5747 However, the composition of tax revenue has changed somewhat. 2 0 obj How did the Tax Cuts and Jobs Act change business taxes? % >> The authentic confucius: A life of thought and politics. /Resources << (All sources of local government general revenue do not sum to 100 percent because of rounding.) What is the unemployment insurance trust fund, and how is it financed? 10 0 obj simply because of poor finances arising from ade8uate revenue generation drive. Professional Import Duties Administrators /F4 23 0 R >> /F6 25 0 R /Font << Concept Publications. /Image91 75 0 R The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. What are the Social Security trust funds, and how are they financed? trailer 92so74oi J. In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. How do taxes affect the economy in the long run? Service fees. endobj - 185.64.219.103. That amount includes intergovernmental transfers from the federal government but not transfers between state and local governments (which is why the combined total is less than the sum of the separate state and local totals listed below). Accessed 18 July 2016. >> >> 5/27/2020. /Image87 74 0 R The reforms #hich gave recognition to, the local level #ere ta$en care of. V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. Cities can also raise revenues by increasing the number of transactions through various approaches. The rapid urbanization of the worlds population is well under way. What are defined benefit retirement plans? Gordon, Tracy, Richard Auxier, and John Iselin. xb```b``a`24(!" /Tabs /S 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. /Image73 63 0 R Base erosion and anti-abuse tax and how is it financed engineering permit for a of. 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