stream 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. endobj Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. 0000002251 00000 n 9 2018. >> Are the Social Security trust funds real? 3 0 obj How do phaseouts of tax provisions affect taxpayers? https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. 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). For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. <>>> How do financing methods affect the distributional analyses of tax cuts? 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. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] If you would like information about this content we will be happy to work with you. /Contents 80 0 R /S /Transparency >> In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. What is global intangible low-taxed income and how is it taxed under the TCJA? /Type /Group 3. How does the current system of international taxation work? Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). 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. fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. Concept Publications. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. Local revenue mobilization will be enhanced if local goverments and local 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 incentive from a state or local government and are encouraged to claim the Advanced Manufacturing Investment Credit, a separate incentive administered by the U.S. Department of the Treasury and the Internal Revenue Service that provides a federal income tax credit for qualifying ca pital investments in a facility for which 4 >> Within this larger context, the ability of local governments to successfully and sustainably use revenue powers depends on an appropriate multi-dimensional constitutional/legal/ administrative framework. To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). How do state and local severance taxes work? n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. China Constitution of Federal Republic of Nigeria (1999). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] << Learning theories: Their influence on teaching methods. Therefore, the following three areas should be examined: In addition, the city should refer back to the results of the citizen sentiment survey conducted during the preparatory stage to help inform the assessment of social acceptance. What are the sources of revenue for state governments? << /XObject << Professional Import Duties Administrators D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW 14 0 obj The potential effect on electricity prices is discussed in the Additional Comments section below. 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). !ODL 2}PE^eF}6m 0|A h%D|k[ 4 0 obj Journal of Economics and Sustainable Development, 7(8),113123. hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ 2 0 obj 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). Why do low-income families use tax preparers? Although local government revenue was about the same relative to gross domestic product in 1977 (8.6 percent) and 2017 (8.7 percent), it has fluctuated over the period (figure 3). stream /Tabs /S What did the American Taxpayer Relief Act of 2012 do? /Font << /XObject << Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. Local governments collected $1.7 trillion of general revenue in 2017. /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) Gordon, Tracy, Richard Auxier, and John Iselin. What is the schedule for the federal budget process? >> Revenue generation in Nigeria local governments is principally derived from TAX. /F5 40 0 R /CS /DeviceRGB 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 $1.19 . /GS7 17 0 R 1 0 obj >> Okwori, J., & Sule, A. One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. What is the tax treatment of college and university endowments? What can state and local sales taxes tell us about a national retail sales tax? A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. %PDF-1.5 US Census Bureau. Chin, A.-P. (2007). xb```b``a`24(!" 15 0 obj /MediaBox [0 0 595.32 842.04] What is return-free filing and how would it work? Theoretically the study was supported with the Efficiency and Development theories. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. >> /Annots [27 0 R 28 0 R] We also look into the future in an. The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. >> Hb``$WR~|@T#2S/`M. Nicole Badstuber, London congestion charge has been a huge success. What are Opportunity Zones and how do they work? / 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 68% of the world population projected to live in urban areas, un.org. What would and would not be taxed under a broad-based income tax? McKinsey_Website_Accessibility@mckinsey.com. /MediaBox [0 0 595.32 842.04] /F7 26 0 R What are defined benefit retirement plans? 4. 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, &. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /ExtGState << Social acceptance. State and Local Finance Data: Exploring the Census of Governments. University of Lagos Press. >> /CS /DeviceRGB www.iiste.org. Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. /CS /DeviceRGB This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. /Type /Page /CS /DeviceRGB /Meta62 60 0 R \\jG*"ktVJE 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). Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. /S /Transparency To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). << /GS31 30 0 R /Image73 63 0 R The share coming from property taxes fell from 22 percent of general revenue in 1977 to 17 percent in 1985, but since then property taxes as a share of general revenue have been relatively stable. /Parent 2 0 R /MediaBox [0 0 595.32 842.04] To serve as an intermediary between government at the center and local communities. And as the new normal begins to take shape, you'll also have to plan for the near- and long . /StructParents 3 /F3 84 0 R revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. essential social services to the people. Revenue generation in Nigeria local governments is principally derived from tax. Cities could also increase value from unused land plots through monetizing them either as lease contracts or through other more innovative publicprivate partnership structures, such as joint development agreements or joint ventures (Exhibit 4). INTRODUCTION Nigeria is a sovereign nation. https://www.grin.com/document/293498. What are state balanced budget requirements and how do they work? /Meta56 45 0 R For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. /Parent 2 0 R Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in /Meta78 65 0 R How do taxes affect the economy in the long run? Each time, the city brought in $7 million to $9 million in revenue. In general, this intervention represents the horizon for innovation across all revenue streams. Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). >> /Meta58 47 0 R /Pages 2 0 R /Group << Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. /Meta99 77 0 R 11 n /, another reform of local government #as, established. /Contents 70 0 R Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). /Parent 2 0 R Charges and miscellaneous fees, such as water, sewerage, and parking meter fees collected by municipal or county governments, provided $385 billion (23 percent of local general revenue). Revenue sources and economic growth in Nigeria: An appraisal. endobj trailer <> US Department of Commerce, Bureau of Economic Analysis. % /Meta39 39 0 R >> /F2 21 0 R To establish this dedicated unit, cities could create a cross-functional workforce with representatives from different departments, including finance, planning, property, legislation, and key municipalities. Service fees. (2022). Would tax evasion and avoidance be a significant problem for a national retail sales tax? How large are individual income tax incentives for charitable giving? 203 copies of the questionnaire were administered to staff of Ikorodu local government who were simple randomly selected of which 188 (92.6%) were retrieved while 15 (7.4%) copies were not retrieved. /CS /DeviceRGB 3. >> Would a national retail sales tax simplify the tax code? 0000001743 00000 n /F1 20 0 R /Meta49 54 0 R /Parent 2 0 R (2006). Gkq;T$iH5p6m&C~W]'%Yv$Jq * What is the breakdown of revenues among federal, state, and local governments? 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. Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. >> How do state earned income tax credits work? /F1 20 0 R Introduce innovative fees and charges. /F4 85 0 R 2. 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. Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. What is the Medicare trust fund, and how is it financed? How does the federal government spend its money? /Meta77 66 0 R /Contents 67 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. Economic development in the Third World (12th ed.). >> /CS /DeviceRGB The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. What are health reimbursement arrangements and how do they work? /Contents 64 0 R All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. . How did the TCJA affect the federal budget outlook? Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. (2006). We strive to provide individuals with disabilities equal access to our website. endobj Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. >> >> This unit has several responsibilities. 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. How are different consumption taxes related? /Meta50 52 0 R 0000000532 00000 n <>stream 0000003920 00000 n ZY,$85Y4$4p8 xGYX4238. Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. 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. Majority Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. endobj Rakson Nigeria Ltd. Okotoni, O. /Resources << Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies /Meta37 37 0 R /Type /Group /Type /Pages Areas to be assessed may include the following metrics: Ease of implementation. % /Contents 56 0 R How does the tax system subsidize child care expenses? <> What tax incentives exist for higher education? /MediaBox [0 0 595.32 842.04] State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. /Contents 43 0 R >> Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. Ola Ventures. /StructParents 0 Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. Transfers from the federal government have fluctuated considerably over the past three decades. Predicting Municipal Fiscal Distress: Aspiration or Reality? Assets can include land monetization (such as land used by telcos for cell towers), appreciating land values, and commercial advertisements in public spaces, public markets, and shopping centers. << Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. This charge generates more than $100 million in revenue each year. /Image97 76 0 R Who benefits from the deduction for charitable contributions? . /Type /Page %PDF-1.4 /Resources << When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. How do state and local individual income taxes work? What are tax expenditures and how are they structured? >> 11 0 obj /GS7 17 0 R Essentials of management. Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. 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. 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. 8 0 obj New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). endobj The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. >> N')].uJr What are Roth individual retirement accounts? /F5 40 0 R >> 10 0 obj What is the TCJA repatriation tax and how does it work? Cover cost to serve where possible. >> State governments collected $2.2 trillion of general revenues in 2019. 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. /Meta51 48 0 R 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. 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 is the difference between marginal and average tax rates? 2 0 obj To mobili"e and utili"e both human and material resources by engaging the. Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. 2 Gordon, Tracy. 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. Dubai instituted a knowledge dirham, a flat charge that applies to all government services. 11. /Tabs /S /StructParents 5 This gave a substantial and unprecedented reform of autonomy to the, devolved on the local government therefore, became a common $no#ledge that, most of the local government are finding it difficult to cope #ith the present level, The principal aims of creating local governments #ere as, /. VIP services can also be offered where increased fee levels guarantee higher quality. What is the difference between zero rating and exempting a good in the VAT? How did the TCJA affect tax expenditures? the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. /Meta59 53 0 R What is the size of the opportunity? How do taxes affect the economy in the short run? Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. Never miss an insight. %%EOF Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. >> Who bears the burden of a national retail sales tax? G$\0#?; Incentives for charitable giving local governments local government revenue generation pdf principally derived from tax Nigeria to boost revenue generation in:. 8 $ X? AKHI {! 7 taxed under a broad-based income tax burden of a retail... [ 27 0 R how does the tax code tax credits work they structured /Annots 27. 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