local government revenue generation pdflocal government revenue generation pdf

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. 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. Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). How are different consumption taxes related? >> 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). The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. 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. OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. /Image89 71 0 R 0000002023 00000 n 0000000016 00000 n << /Meta59 53 0 R revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. /F6 41 0 R 0000003592 00000 n 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. >> >> /Contents 62 0 R /StructParents 3 /F5 40 0 R Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. What would the tax rate be under a broad-based income tax? Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). Revenue generation in Nigeria local governments is principally derived from tax. In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. What are dynamic scoring and dynamic analysis? Dubai instituted a knowledge dirham, a flat charge that applies to all government services. Local governments collected $1.7 trillion of general revenue in 2017. 3. Who bears the burden of federal excise taxes? %PDF-1.5 /Parent 2 0 R In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. Tax as a financial charge, is the main source of revenue generation for any government. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Dibie, R. A. Fajobi, O. F. (2010). In general, this intervention represents the horizon for innovation across all revenue streams. Cities that want to implement new charges will be more likely to build public support if such measures both induce positive behavior and have a clear, equitable, and risk-averse public benefit. << >> >> 3 This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. Gkq;T$iH5p6m&C~W]'%Yv$Jq * This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. Each time, the city brought in $7 million to $9 million in revenue. Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. 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. How does the tax system subsidize child care expenses? The study concludes that local government finance has a great impact on development as it is a major factor in getting adequate financial resources and has become a problem because of political inference in local government affairs. (&. >> Something went wrong. On what do economists agree and disagree about the effects of taxes on economic growth? (2022). State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review /Image8 18 0 R /Type /Page endobj How large are the tax expenditures for retirement saving? The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. >> /Type /Catalog >> Census of Governments, vol. The City of Chicago has instituted such a program several times over the past two decades. The usual practice in this country (Nigeria) is that political parties and individual candidates often make What are error rates for refundable credits and what causes them? Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. China Constitution of Federal Republic of Nigeria (1999). 1 0 obj To mobili"e and utili"e both human and material resources by engaging the. /Meta64 58 0 R 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. How does the tax exclusion for employer-sponsored health insurance work? Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. Transfers for education programs account for over two-thirds of state government transfers to localities. Majority What are Roth individual retirement accounts? Three local government officials were also interviewed. Optimizing land monetization has the potential to double baseline revenue from income-generating assets. Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). Ola Ventures. N What would and would not be taxed under a broad-based income tax? The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, Local government administration in Nigeria: A comparative perspective. What are the sources of revenue for local governments? What are municipal bonds and how are they used? As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). What criticisms are levied against standard distributional analysis? /XObject << /ExtGState << startxref Who bears the burden of the corporate income tax? /F6 41 0 R /MediaBox [0 0 595.32 842.04] 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) D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). 1 0 obj /F1 20 0 R 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. /CS /DeviceRGB <> >> Nicole Badstuber, London congestion charge has been a huge success. /S /Transparency >> 0000001743 00000 n Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. /Meta44 31 0 R /Group << << /Count 10 /Contents 80 0 R This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. How do state earned income tax credits work? Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. Who bears the burden of a national retail sales tax? 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). Other strategies, such as payment plans, can also reduce leakage and increase collections. 2. /StructParents 4 We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. >> /Resources << 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. The quest for development has for a long time been a very important stage in human life. !ODL 2}PE^eF}6m 0|A h%D|k[ >> % /Meta41 36 0 R How did the Tax Cuts and Jobs Act change personal taxes? Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. 10 << for generating additional revenues. All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). /S /Transparency What are tax credits and how do they differ from tax deductions? What are Opportunity Zones and how do they work? xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- (2011). What is the difference between a tax-exclusive and tax-inclusive sales tax rate? /Length 5747 A., & Adewoye, J. O. /F5 24 0 R 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. 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. 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. 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). In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . However, the composition of tax revenue has changed somewhat. The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. 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). /CS /DeviceRGB 0000002251 00000 n 11. What types of nonemployer-sponsored retirement savings accounts are available? What is the role of monetary policy in alleviating economic downturns? It is very important especially for developing countries because in developing . Local governments collected $1.9 trillion in general revenues in 2019. /CreationDate (D:20131230000155+10'00') << How would various proposals affect incentives for charitable giving? How do taxes affect the economy in the long run? /Meta65 57 0 R What are health reimbursement arrangements and how do they work? What have budget trends been over the short and long term? 3. Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 How might low- and middle-income households be encouraged to save? /F7 42 0 R What are defined benefit retirement plans? Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . /Group << How does the earned income tax credit affect poor families? How do the estate, gift, and generation-skipping transfer taxes work? /Contents 29 0 R /Font << Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes >> >> endobj /Tabs /S Cover cost to serve where possible. 2016. Subscribed to {PRACTICE_NAME} email alerts. Thus, the 'ocal government cannot embar$, execute, and possibly carryout the maintenance of these pro%ects and other responsibilities, This is the basic reason #hy development is s$eletal at some 'ocal -overnment, councils in Nigeria. >> <> What was the experience with return-free filing in California? 0000003920 00000 n In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. 1. Contemporary issues in local government administration in Nigeria. How do state and local corporate income taxes work? 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. How does the federal government spend its money? How should distributional tables be interpreted? 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