/ExtGState << How does the federal tax system affect low-income households? Eneanya, A. N. (2012). How does the deduction for state and local taxes work? Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. endobj 0000001743 00000 n 2 /GS7 17 0 R /Meta39 39 0 R /Type /Page /F4 23 0 R Local governments collected $1.7 trillion of general revenue in 2017. Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. Revenue Generation in Nigeria's Local Government. /Meta59 53 0 R 3 0 obj /CreationDate (D:20131230000155+10'00') endobj US Census Bureau. /Image73 63 0 R Furthermore, the funding that municipalities receive from other government entities is decreasing. Would a national retail sales tax simplify the tax code? 4, Government Finances. 0000002023 00000 n 1 0 obj 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 Annual Survey of State and Local Government Finances. https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. /F3 22 0 R 3 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. Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. /StructParents 8 N')].uJr 4. Catawba Publishing Company. /Type /Pages What is the size of the opportunity? Professional Import Duties Administrators /Type /Page The potential effect on electricity prices is discussed in the Additional Comments section below. Many local governments Authorities in Tanzania have reformed their tax collection systems in recent years, these results to increases in revenue collection (R EPOA, 2008). What are state rainy day funds, and how do they work? <>>> A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. 4 0 obj 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. Which tax provisions subsidize the cost of health care? 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. This was localities largest single source of tax revenue. What is the difference between marginal and average tax rates? >> And as the new normal begins to take shape, you'll also have to plan for the near- and long . 3. /Font << 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. What are the sources of revenue for local governments? One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. Journal of Economics and Sustainable Development, 7(8),113123. Olaoye, C. O., Taiwo, O. Essentials of management. 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. <> On the other hand, if the state collects a tax imposed by local governments, the collection and distribution to the imposing local governments is treated as an agency transaction; that is, the receipts are reported entirely as tax revenue of the local governments and not as either a state tax or state intergovernmental expenditure. VIP services can also be offered where increased fee levels guarantee higher quality. How Could We Improve the Federal Tax System? /GS7 17 0 R 0000002251 00000 n 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. This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. /F5 40 0 R (2014). xref 9 0 obj ^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 /Type /Group Nicole Badstuber, London congestion charge has been a huge success. 2018. /Type /Page Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. What transition rules would be needed for a national retail sales tax? /Meta58 47 0 R Revenue generation is the main source of income to the Federal, State and local Governments. >> >> /Image95 78 0 R What are municipal bonds and how are they used? Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. 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, /. /Group << 9. OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. /Image8 18 0 R /Type /Group Create new revenue streams. What is the experience of other countries with national retail sales taxes? "Follow the Money: How to Track Federal Funding to Local Governments." /ExtGState << /Pages 2 0 R 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). /Meta43 34 0 R <> /Meta50 52 0 R Never miss an insight. /Type /Catalog The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. /Group << How do state and local property taxes work? State governments collected $2.2 trillion of general revenues in 2019. Governments, with input from citizens, must decide how to manage risks Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. << /GS7 17 0 R endobj All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). Something went wrong. 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. endobj Gordon, Tracy. What is the TCJA base erosion and anti-abuse tax and how does it work? >> >> What tax incentives exist to help families save for education expenses? Each time, the city brought in $7 million to $9 million in revenue. /GS31 30 0 R These meetings serve as a way to monitor progress and enable proper implementation. 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. All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. >> >> X-ray of Local government administration in Nigeria. Bundle charges. 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. xo A>a#dkU(0 KJ@C2aOb4a&MoZ(K#YWa-SI{;E zubQ?$6 J&/oB50uvF>LO>Cw~N.1~,s%8#/A"akFu^6V07ST]hi/p4g8GtC? _X*O9H+CaB(ErQK]0K|d)F2t4a6ntHFcjdiD /Meta41 36 0 R fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. Urban-Brookings Tax Policy Center. 5356 0 obj <> endobj 11 0 obj %PDF-1.5 It is very important especially for developing countries because in developing . /Resources << What is the Highway Trust Fund, and how is it financed? The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . endobj Please email us at: 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. State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review /Im2 19 0 R Local revenue mobilization will be enhanced if local goverments and local >> /F1 20 0 R 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. Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. What is the schedule for the federal budget process? <>stream This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. >> /XObject << Who would qualify for return-free filing? 1 0 obj >> /Group << Hb``$WR~|@T#2S/`M. /F2 21 0 R New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). /Resources << xb```b``a`24(!" 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- /Contents 29 0 R xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. Tax as a financial charge, is the main source of revenue generation for any government. 10 0 obj /Font << out of variations from the revenue generation capacities of component units. /Tabs /S for generating additional revenues. /XObject << /GS31 30 0 R Other strategies, such as payment plans, can also reduce leakage and increase collections. /Resources << 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. This unit has several responsibilities. [/ICCBased 14 0 R] How does the tax exclusion for employer-sponsored health insurance work? Can poor families benefit from the child tax credit? 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. >> /F5 40 0 R /GS31 30 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What other countries use return-free filing? As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. The research instruments used for data collection were questionnaire and interview. 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. Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). In: Oloruntoba, S.O. 12 0 obj How does the tax system affect US competitiveness? /Type /Group /Meta78 65 0 R For example, cities could institute new charges for the disposal of food waste. How did the TCJA affect incentives for charitable giving? Optimizing land monetization has the potential to double baseline revenue from income-generating assets. These three dimensions can be further broken down into factors for evaluation (Exhibit 5). Local governments collected $1.7 trillion of general revenue in 2017. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /Parent 2 0 R n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. Why do low-income families use tax preparers? /Group << /Meta81 69 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. Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. /Resources << >> << Even though what the local government had generated from internal and external sources have impacted the area to an extent, local government finance system i.e. Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. 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). Economic development in the Third World (12th ed.). These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. stream The challenge of local government financing in developing countries /Image8 18 0 R 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. /Group << Who bears the burden of federal excise taxes? Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. How did the TCJA change the standard deduction and itemized deductions? The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. /F6 41 0 R n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. << /CS /DeviceRGB Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. >> What is the Low-Income Housing 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 . Development which is a necessity in every society can be achieved to a great extent with adequate resources. 13 0 obj xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. >> /Tabs /S endobj << We also look into the future in an. /Font << << The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. >> These factors often include volume of activity, location, and period of validity. >> /Contents [14 0 R 15 0 R 16 0 R] Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. Longman. %PDF-1.4 % How do flexible spending accounts for health care expenses work? What are the sources of revenue for state governments? 1 0 obj Fines. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j Financing Local Governments: Exploiting the potential of local revenue Introduction Local governments are constitutionally empowered to control, regulate and also raise revenues from activities in their jurisdiction. However, the composition of tax revenue has changed somewhat. Washington DC: Urban Institute. Revenue generation in Nigeria local governments is principally derived from TAX. R[? Would tax evasion and avoidance be a significant problem for a national retail sales tax? /Contents 80 0 R /Parent 2 0 R What are the Social Security trust funds, and how are they financed? the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. What are the benefits of return-free filing? In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. /S /Transparency /Tabs /S /F2 21 0 R /StructParents 7 What is a territorial tax and does the United States have one now? Do existing tax incentives increase homeownership? Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. Areas to be assessed may include the following metrics: Ease of implementation. Cresthill Publishers Limited. /F1 20 0 R In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. What are the consequences of the new US international tax system? /F3 84 0 R Filipatali, T. (2013). - 185.64.219.103. What is the TCJA repatriation tax and how does it work? the enabling law in form of local government act 1997 (amended). Majority ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. What is return-free filing and how would it work? What are state balanced budget requirements and how do they work? endstream /Tabs /S Concept Publications. 9 o"A\|h9MxgZ(wpMk UN==dN#R. What does it mean for a government program to be off-budget? 11. In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. What are itemized deductions and who claims them? /CS /DeviceRGB Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. 4. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? /Parent 2 0 R Its time to change it,, Author Talks: The worlds longest study of adult development finds the key to happy living, The executives guide to new-business building, Generative AI is here: How tools like ChatGPT could change your business, Smart cities: Digital solutions for a more livable future, Dubai introduces innovation fees for government transactions,. Key 2022 Takeaways. Please try again later. /Type /Group Its time to change it, CityMetric, March 12, 2018, citymetric.com. >> When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. endobj 0000003920 00000 n How do phaseouts of tax provisions affect taxpayers? Gkq;T$iH5p6m&C~W]'%Yv$Jq * /F1 20 0 R Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 >> /StructParents 6 <]>> For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 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 . 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. 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. State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. /F1 20 0 R What would the tax rate be under a national retail sales tax? <>stream In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. /CS /DeviceRGB >> (2022). 5356 11 /ExtGState << /CS /DeviceRGB /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] >> %%EOF #$ e-`w6w International Journal of Economics, Commerce and Management, 3(6), pp. endobj In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. /Meta53 50 0 R One strategy that cities have followed is introducing an amnesty program for delinquent parking tickets that waives penalties and additional fines as an incentive for motorists to pay up. B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: (All sources of local government general revenue do not sum to 100 percent because of rounding.) However, the state government transfer total includes indirect federal funds that are initially allocated to states. /MediaBox [0 0 595.32 842.04] G$\0#?; /Image8 18 0 R /ExtGState << To serve as an intermediary between government at the center and local communities. /Font << The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. >> /Contents 64 0 R /XObject << 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. Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities %PDF-1.5 /Image93 73 0 R (2016). /F5 40 0 R 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? wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 How did the TCJA change taxes of families with children? 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. 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. This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. /Group << For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. Each time, the city brought in $7 million to $9 million in revenue. How might low- and middle-income households be encouraged to save? /Meta62 60 0 R /Tabs /S <>>> How does the availability of tax-favored retirement saving affect national saving? 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. / Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. /MediaBox [0 0 595.32 842.04] What are tax expenditures and how are they structured? What are dynamic scoring and dynamic analysis? /Type /Page /Parent 2 0 R Global Journal of Management and Business Research Administration and Management, 13(4), 1226. >> International Business Management, 3(3), 5460. /Contents 79 0 R Learning theories: Their influence on teaching methods. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in /F1 20 0 R 1. Aransi, I. O. << >> To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). /StructParents 0 r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 Taxes, fees, and user charges are considered "own-source" revenue. What is carried interest, and how is it taxed? What are the tax benefits of homeownership? How does the tax system subsidize child care expenses? GRIN Verlag. 2016. CrossRef What is the Medicare trust fund, and how is it financed? << stream /Meta37 37 0 R /Contents 67 0 R /Type /Page 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. How are different consumption taxes related? % What does the IRS do and how can it be improved? Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. Small businesses . <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> What is the history of the federal budget process? How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. /F4 23 0 R In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. /XObject << US Department of Commerce, Bureau of Economic Analysis. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. Edogbanya, A., & Sule, J. G. (2013). City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. /Tabs /S /Annots [86 0 R 87 0 R 88 0 R 89 0 R] /Parent 2 0 R 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. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] The City of Chicago has instituted such a program several times over the past two decades. 92so74oi J. What is the difference between a tax-exclusive and tax-inclusive sales tax rate? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 2. >> 9 Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. 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. Small Business Effect: Potential meaningful. 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. The rapid urbanization of the worlds population is well under way. To increase the flow of revenues from these sources, cities should determine the relevant data and developing current! 79 0 R what are tax expenditures and how does the tax exclusion for employer-sponsored insurance! Cities should perform a thorough gap analysis to define the potential effect electricity! Strongest in mostly rural and sparsely populated areas where lignite is mined used... 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