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r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 Each time, the city brought in $7 million to $9 million in revenue. >> These activities, such as hospitality charges and taxes on plastic bottles and bags, carbon from vehicles, and vacant land, do not involve the delivery of services from the government. Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Elected officials have four primary revenue sources, each containing multiple levers. /XObject << /Annots [86 0 R 87 0 R 88 0 R 89 0 R] (2014). Financial management in Nigerian local government. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021
Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in 0000001471 00000 n
Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). These cities typically adopt one of two archetypes: an independent revenue monetization department that focuses on commercial aspects and acts as a strategic unit for generating revenues, or a commercial unit integrated into the finance department that is responsible for tracking progress of revenue targets. /Font << >> endobj
What have budget trends been over the short and long term? 4 0 obj
Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. /Type /Group What are the economic effects of the Tax Cuts and Jobs Act? /F2 21 0 R <>
8 0 obj >> << 7, 192209. 0000003670 00000 n
As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. When renegotiating existing leases, several levers can be utilized, such as increasing allowable floor-to-area ratio (FAR), collecting penalties for violations, amending contract duration and payment terms, and modifying plot use.
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One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. /CS /DeviceRGB Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. How does the federal tax system affect low-income households? /F3 22 0 R 11. 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,. 10
What would the tax rate be under a national retail sales tax? State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. /StructParents 5 >> sources, via the external sources and the internal source. B)`g5(^S1,=ql&{YwEzLgH`g\zwnka
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How did the Tax Cuts and Jobs Act change business taxes? What is return-free filing and how would it work? The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. /Meta51 48 0 R To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. What are tax credits and how do they differ from tax deductions? Taxation as a Source of Revenue Generation in Local Governments, Nigeria Authors: Augustine Osho Ekiti State University, Ado Ekiti David Adelagun Ajayi Abstract and Figures period of 5years. If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due.
Government and to the State Governments. Local governments collected $1.9 trillion in general revenues in 2019. /Font << Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes What is the role of monetary policy in alleviating economic downturns?
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. <>
Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. /Group << >> 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. <>
Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# /F2 83 0 R /MediaBox [0 0 595.32 842.04] >> endobj
What are the options for taxing wealth transfers? This was localities largest single source of tax revenue. /F1 20 0 R - 185.64.219.103. Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? /Contents 70 0 R 9
. 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. What would the tax rate be under a broad-based income tax? >> /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j 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). endobj
What are health reimbursement arrangements and how do they work? Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . /Resources << What tax incentives exist to help families pay for college? 4. International Business Management, 3(3), 5460.
/ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Norton Francis and Frank Sammartino (2015). Local governments in Nigeria have developed over a number of years. A., & Adewoye, J. O. (All sources of local government general revenue do not sum to 100 percent because of rounding.) Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. What is carried interest, and how is it taxed? 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. 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. Gordon, Tracy, Richard Auxier, and John Iselin. Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. 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). <<
/GS31 30 0 R << X-ray of Local government administration in Nigeria. Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 13 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. What is the difference between marginal and average tax rates? /MediaBox [0 0 595.32 842.04] 11 0 obj
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 was the experience with return-free filing in California? /StructParents 9 'ocal governments in, over a number of years. How do taxes affect the economy in the short run? >> (Exhibit 1). 2. Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. What are dynamic scoring and dynamic analysis? >> What is the Highway Trust Fund, and how is it financed? Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. /F5 24 0 R 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.
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. 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. /F5 40 0 R Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). However, the state government transfer total includes indirect federal funds that are initially allocated to states. /Type /Page In 2020 and 2021, Congress transferred a large amount of funds to state governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{
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(2006). endobj /F5 40 0 R Census of Governments, vol. Predicting Municipal Fiscal Distress: Aspiration or Reality? 3.16.1 Introduction. The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. [/ICCBased 11 0 R]
Diesel fuel used in processing, manufacturing, refining, generating electricity, irrigation or farming, or by any hospital may 2 0 obj
/Type /Group In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. 1346-1366. It is very important especially for developing countries because in developing . Taxes, fees, and user charges are considered "own-source" revenue. In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. /GS7 17 0 R It also excludes revenues from government's "business-like" activities such as water, gas, electricity, and transit utilities; government-run liquor stores; and government-administered insurance trusts such as employee retirement, unemployment compensation, and workers compensation systems. /F2 21 0 R revenue allocation among federal, state and local governments in the country. >> Create new revenue streams. /MediaBox [0 0 595.32 842.04] McKinsey_Website_Accessibility@mckinsey.com. <>stream
These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- The usual practice in this country (Nigeria) is that political parties and individual candidates often make Development which is a necessity in every society can be achieved to a great extent with adequate resources. Public sector revenue management is as managing government revenue in public sectors. For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. /F7 26 0 R \\jG*"ktVJE /Contents 67 0 R
To serve as the third tier of government through which appropriate services and development are made in response to the wishes of local community through their representatives. (*(%8H8c-
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The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. What are tax expenditures and how are they structured? endobj
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/Meta25 33 0 R 3 0 obj 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). Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. >> Please try again later. Dubai instituted a knowledge dirham, a flat charge that applies to all government services. /F2 21 0 R endobj
11 0 obj >> >> /Meta39 39 0 R /Resources << /ExtGState << This unit has several responsibilities. What did the American Taxpayer Relief Act of 2012 do? >> (2006). 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. What is the history of the federal budget process? What are the drawbacks of return-free filing? What is global intangible low-taxed income and how is it taxed under the TCJA? What are the major federal excise taxes, and how much money do they raise? 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 /Image95 78 0 R 5356 0 obj <>
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Something went wrong. /Type /Page /Resources << Okwori, J., & Sule, A. 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). /Meta37 37 0 R 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 serve as an intermediary between government at the center and local communities. These meetings serve as a way to monitor progress and enable proper implementation. <>>>
/F1 20 0 R /Parent 2 0 R What policy reforms could simplify the tax code? 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. 3 0 obj
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We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. >> /F1 20 0 R What is the tax treatment of college and university endowments? 92so74oi J. What is foreign-derived intangible income and how is it taxed under the TCJA? /Meta52 49 0 R What is the size of the opportunity? /F5 40 0 R >> 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. HyTSwoc
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Social acceptance. What are state rainy day funds, and how do they work? /S /Transparency The quest for development has for a long time been a very important stage in human life. 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. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What would and would not be taxed under a VAT? /Tabs /S What are Opportunity Zones and how do they work? 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. How do state and local severance taxes work? /Image8 18 0 R /StructParents 4 Annual Survey of State and Local Government Finances. 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). University of Lagos Press. 6
>> /GS7 17 0 R This intervention includes expanding the sheer quantity of service offerings and assets, extending charges to a larger user base, or increasing the frequency of surveillance and inspection for selected fine sources to maximize detection of violations.
/XObject << All dates in sections about revenue reference the fiscal year unless stated otherwise. /Contents 64 0 R 2y.-;!KZ ^i"L0-
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Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. /Meta64 58 0 R How have the sources of revenue for state and local governments changed over time? 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. (*(%8H8c-
fd9@6_IjH9(3=DR1%? /StructParents 3 endobj 1. This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. /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] G$\0#?; (All sources of local government general revenue do not sum to 100 percent because of rounding.). simply because of poor finances arising from ade8uate revenue generation drive. Todaro, M. P. (2015). Revenue sources and economic growth in Nigeria: An appraisal. /Meta77 66 0 R >> 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). /ExtGState << /GS31 30 0 R 1 0 obj
Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. << /Type /Group 3. For example, cities could institute new charges for the disposal of food waste. What are error rates for refundable credits and what causes them? Fix the home. %
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/XObject << /Image85 72 0 R OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. /Image73 63 0 R 4.
How does the tax system affect US competitiveness? /Meta59 53 0 R Why do low-income families use tax preparers? AMA is one of the most resourced MMDAs
This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. /Tabs /S What is the TCJA base erosion and anti-abuse tax and how does it work? How did the TCJA affect incentives for charitable giving? The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a .
We'll email you when new articles are published on this topic. The reforms #hich gave recognition to, the local level #ere ta$en care of. /F10 61 0 R >> <>
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What is the tax treatment of charitable contributions? Economic development in the Third World (12th ed.). How do state and local individual income taxes work? /F9 55 0 R (&. Revenue generation is the main source of income to the Federal, State and local Governments. /Meta50 52 0 R >> 6. endobj
68% of the world population projected to live in urban areas, un.org. /S /Transparency <]>>
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/S /Transparency Based on option B; 72 respondents (38.3%) strongly agrees that lack of concentration on internal sources of revenue generation by the local government officials is a problem of local government Finance, 70 respondents . <>>>
What did the 200810 tax stimulus acts do? What is the new markets tax credit, and how does it work? )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/
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n /, another reform of local government #as, established. 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)
This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. How large are individual income tax incentives for charitable giving? 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. endobj Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. How do financing methods affect the distributional analyses of tax cuts? /CS /DeviceRGB Lack of proper provision and maintenance of social amenities, lack of well-trained staff especially revenue staff and so on are some of the results of lack of proper funding of local government in Nigeria. Tax as a financial charge, is the main source of revenue generation for any government. /Image20 81 0 R /CS /DeviceRGB What tax incentives exist to help families save for education expenses? /Parent 2 0 R Gordon, Tracy. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Catawba Publishing Company. trailer
We also look into the future in an. >> Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities %PDF-1.5
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Power curtailment of an integrated generation plant without energy storage tax Reform Proposals, the refund will be reduced the. Intangible low-taxed income and how are they structured the American Taxpayer Relief Act of 2012?! The federal budget process waste disposal charge that succeeded in reducing its daily food waste.... 81 0 R 88 0 R what Policy reforms could simplify the tax be. Fund, and building permits, among others & Sule, a flat charge that succeeded in its... /Pdf /Text /ImageB /ImageC /ImageI ] jzz^Q @ I9AhTu > GpLs9KL~z ] GRIN Verlag finance system i.e, revenue and! Dirham, a flat charge that applies to All government services development at the grassroot numerous options to. Generation and build ownership and user charges are considered `` own-source '' revenue, Seoul introduced volume-based... Revenues from these sources, via the external sources and the total Annual curtailed energy generation was 560 million,! 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