One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. endstream 0000001743 00000 n %PDF-1.5 China Constitution of Federal Republic of Nigeria (1999). 7 0 obj 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. endobj For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. /Meta81 69 0 R /Filter /FlateDecode nQt}MA0alSx k&^>0|>_',G! What did the American Taxpayer Relief Act of 2012 do? Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. International Journal of Economics, Commerce and Management, 3(6), pp. All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. University of Lagos Press. How would small businesses be treated under a VAT? /Type /Group Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. The following steps provide a structured process for cities to determine a tailored and effective solution, taking into account the distinctive characteristics of each city. (2006). /S /Transparency . /Meta56 45 0 R >> How would various proposals affect incentives for charitable giving? What are the major options for comprehensive tax reform? 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. >> /Group << https://doi.org/10.1007/978-3-030-73875-4_17, DOI: https://doi.org/10.1007/978-3-030-73875-4_17, eBook Packages: Political Science and International StudiesPolitical Science and International Studies (R0). 11 0 obj >> /Image73 63 0 R What is foreign-derived intangible income and how is it taxed under the TCJA? >> /GS31 30 0 R 15 0 obj What tax incentives exist to help families pay for college? /F2 21 0 R When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. 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 $48 million. Fines. In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. <> It is very important especially for developing countries because in developing . /Meta37 37 0 R /Meta41 36 0 R 5 0 obj 2 0 obj /ExtGState << >> CrossRef /Type /Group >> In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. Revenue from charges, fees, and miscellaneous sources increased from 15 percent to 23 percent in 1985 and has remained roughly at that level since then (figure 2). Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. "F$H:R!zFQd?r9\A&GrQhE]a4zBgE#H *B=0HIpp0MxJ$D1D, VKYdE"EI2EBGt4MzNr!YK ?%_&#(0J:EAiQ(()WT6U@P+!~mDe!hh/']B/?a0nhF!X8kc&5S6lIa2cKMA!E#dV(kel }}Cq9 What are defined contribution retirement plans? But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. 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. >> 4 0 obj )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ 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. >> A citizens guide to the fascinating (though often complex) elements of the US tax system. /XObject << Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. What transition rules would be needed for a national retail sales tax? /Font << >> Local Effect: Beginning FY 2024, revenues potentially decrease for local governments that own and operate facilities that use the energy sources removed from the RPS, as discussed below. How do state and local individual income taxes work? How might low- and middle-income households be encouraged to save? /F5 40 0 R 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 << Introduce innovative fees and charges. 3 0 obj 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. What is the role of monetary policy in alleviating economic downturns? 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. /F1 20 0 R Transfers for education programs account for over two-thirds of state government transfers to localities. /Tabs /S /Resources << %PDF-1.5 Key 2022 Takeaways. Concept Publications. This is a preview of subscription content, access via your institution. 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. What tax incentives encourage energy production from fossil fuels? What is a territorial tax and does the United States have one now? 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. Gordon, Tracy, Richard Auxier, and John Iselin. xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ trailer /F2 21 0 R What are defined benefit retirement plans? Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. 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. How large are the tax expenditures for retirement saving? 5356 0 obj <> endobj 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. Unlocking the full potential of city revenues. Google Scholar. What is carried interest, and how is it taxed? endobj out of variations from the revenue generation capacities of component units. /Meta63 59 0 R /CS /DeviceRGB 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. << What is the TCJA base erosion and anti-abuse tax and how does it work? %PDF-1.4 <>>> Hassan, M. M. (2011). (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. University Press. >> Bundle charges. 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. /Contents 29 0 R /MediaBox [0 0 595.32 842.04] 10 /F2 21 0 R Catawba Publishing Company. /F3 22 0 R 10 0 obj The potential effect on electricity prices is discussed in the Additional Comments section below. 13 0 obj Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. The State's own budgetary issues have put a major strain on local government budgets across Illinois. Do all people eligible for the EITC participate? Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. 9. 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. Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. <>stream /Image8 18 0 R >> >> Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. 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- /Meta52 49 0 R /Image8 18 0 R /Font << Innovation is poverty reduction: The role of local government. 0000002809 00000 n D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW essential social services to the people. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Meta37 37 0 R Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] responsibilities in the federation. What are tax credits and how do they differ from tax deductions? What is the Canadian experience with a VAT? This charge generates more than $100 million in revenue each year. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. /StructParents 3 Professional Import Duties Administrators Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. /Group << jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j How did the TCJA change the standard deduction and itemized deductions? istorically, the development of direct taxation in local, government in Nigeria can be traced to the )ritish pre*colonial period under this, Recently the revenue that accrues to local government is derived from t#o broad. /Group << /Image8 18 0 R What are the sources of revenue for state governments? What is the Medicare trust fund, and how is it financed? The research instruments used for data collection were questionnaire and interview. 0000002251 00000 n State and Local Finance Data: Exploring the Census of Governments. >> The share coming from property taxes fell from 22 percent of general revenue in 1977 to 17 percent in 1985, but since then property taxes as a share of general revenue have been relatively stable. Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. How does the deduction for state and local taxes work? % /F4 85 0 R 1 0 obj Revenue has been found to be nose diving from time to time due to the weakness in the control framework that exists in the public sector. /Annots [27 0 R 28 0 R] Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). /F1 20 0 R In 2019, 31 percent of state general revenue came from the federal government (e.g., the federal share of Medicaid spending and federal transportation money allocated for state projects) and 1 percent came from local governments. /Image97 76 0 R /ExtGState << A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. (2011). This applies to administrative services as well as other city services such as utility provision. 5366 0 obj<>stream >> Hb``$WR~|@T#2S/`M. How did the Tax Cuts and Jobs Act change personal taxes? Majority US Census Bureau. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. 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. Whats the difference between front-loaded and back-loaded retirement accounts? /Resources << x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E 6X6> iq#"K%J3#GfF/_F ?V]pq^Te%&zuD`~>EgFY3c87Hlt9@)Ov?"c" @]TLlJaZg=40P//^E5uTxR4nhs7=pOCezQ&6.6+`,^M:|"T|m|'wo'Sc^e~abN77`& 8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! /XObject << 7 5 Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. /S /Transparency <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 11 0 R 16 0 R 19 0 R 22 0 R 23 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances >> How would the tax system need to change with return-free filing? Are the Social Security trust funds real? /Image87 74 0 R International Business Management, 3(3), 5460. 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). /Font << The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. /Annots [86 0 R 87 0 R 88 0 R 89 0 R] Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. /F4 23 0 R 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). (2016). <>stream /Type /Page Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. However revenue generation by communities dates back to 1986 when central government requested the local . /Meta50 52 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. \~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 %$5 fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. What tax incentives exist for higher education? Governments, with input from citizens, must decide how to manage risks Local governments collected $1.7 trillion of general revenue in 2017. /MediaBox [0 0 595.32 841.92] As a result of these twin trends, a majority of the municipalities around the world are struggling to increase revenues while facing structural budget shortfalls that threaten service delivery and quality. /GS7 17 0 R /Meta54 51 0 R What was the experience with return-free filing in California? r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /Font << 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. Local governments collected $1.7 trillion of general revenue in 2017. In: Oloruntoba, S.O. azA/u|,j[^#R"US&HwksN$} YVbh New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). What is the tax treatment of charitable contributions? >> To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. Gkq;T$iH5p6m&C~W]'%Yv$Jq * /Meta77 66 0 R 5. /Image85 72 0 R /Image89 71 0 R >> Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. City assets and investments. /Parent 2 0 R /StructParents 0 /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Norton Francis and Frank Sammartino (2015). /GS7 17 0 R Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. /StructParents 8 Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. Revenue generation in Nigeria local governments is principally derived from TAX. The usual practice in this country (Nigeria) is that political parties and individual candidates often make << /Font << /F4 23 0 R Olaoye, C. O., Taiwo, O. Urban Institute, Brookings Institution, and individual authors, 2022. /Group << /S /Transparency Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). How do state earned income tax credits work? >> It operates a federal system of government that is, . 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 . >> /F1 20 0 R City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. How do US corporate income tax rates and revenues compare with other countries? 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. /Meta51 48 0 R /Pages 2 0 R Taxes accounted for 42 percent of local general revenue in 2017. Revenue sources and economic growth in Nigeria: An appraisal. What are Roth individual retirement accounts? /F2 83 0 R What is the difference between marginal and average tax rates? What are automatic stabilizers and how do they work? How are different consumption taxes related? What are the options for taxing wealth transfers? The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. Theoretically the study was supported with the Efficiency and Development theories. Babcock University Press. 2 0 obj 6 /Count 10 Allocating resource revenues directly to citizens may reduce poverty and improve natural resource revenue accountability, though it may also starve the government of revenues for public investments. Service fees. 5/27/2020. 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