/Contents 64 0 R revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. /F10 61 0 R Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. The potential effect on electricity prices is discussed in the Additional Comments section below. Do all people eligible for the EITC participate? What tax incentives exist to help families save for education expenses? Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. /Type /Page /Image8 18 0 R 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. >> This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. Principles of leadership. How do state earned income tax credits work? University Press. 10 0 obj 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! >> 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. >> How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. >> /F1 82 0 R /XObject << /Tabs /S The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. /F6 25 0 R How large are the tax expenditures for retirement saving? (*(%8H8c- fd9@6_IjH9(3=DR1%? 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. /Font << Areas to be assessed may include the following metrics: Ease of implementation. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /GS7 17 0 R simply because of poor finances arising from ade8uate revenue generation drive. What criticisms are levied against standard distributional analysis? /Tabs /S stream Transfers for education programs account for over two-thirds of state government transfers to localities. How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? /Meta55 44 0 R 2. Urban Institute, Brookings Institution, and individual authors, 2022. /Group << 0000003348 00000 n 9. All dates in sections about revenue reference the fiscal year unless stated otherwise. /Group << 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. <>stream Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. Local government personnel can be trained to administer simple but adequate revenue generation instruments. endobj These meetings serve as a way to monitor progress and enable proper implementation. What was the experience with return-free filing in California? It is very important especially for developing countries because in developing . >> Revenue generation is the main source of income to the Federal, State and local Governments. >> These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. Gkq;T$iH5p6m&C~W]'%Yv$Jq * /Image8 18 0 R out of variations from the revenue generation capacities of component units. /Image73 63 0 R What is the breakdown of revenues among federal, state, and local governments? Tax is a compulsory levy imposed by government on individuals and companies, for the various legitimate function of the state (, Tax is a necessary ingredient for civili"ation. /Im2 19 0 R /MediaBox [0 0 595.32 842.04] How does the tax system subsidize child care expenses? How does the tax system affect US competitiveness? Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. Tax as a financial charge, is the main source of revenue generation for any government. Catawba Publishing Company. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 13 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> /CS /DeviceRGB >> Subscribed to {PRACTICE_NAME} email alerts. /Meta40 35 0 R >> /Contents 56 0 R How do state estate and inheritance taxes work? What is the difference between a tax-exclusive and tax-inclusive sales tax rate? /Meta63 59 0 R How does the deduction for state and local taxes work? Thus, the 'ocal government cannot embar$, 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. /StructParents 7 0000002809 00000 n What are defined contribution retirement plans? To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). << "Follow the Money: How to Track Federal Funding to Local Governments." [/ICCBased 14 0 R] Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities What types of nonemployer-sponsored retirement savings accounts are available? /MediaBox [0 0 595.32 842.04] 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, /. What is the experience of other countries with national retail sales taxes? Revenue generation is the main source of income to the Federal, State and local Governments. >> /Image8 18 0 R /Image85 72 0 R Why is the VAT administratively superior to a retail sales tax? endobj Issues in public administration and Local government: The comparative perspective. Each time, the city brought in $7 million to $9 million in revenue. /Resources << <>>> The quest for development has for a long time been a very important stage in human life. /Tabs /S /S /Transparency 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# /XObject << /Meta37 37 0 R Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. Todaro, M. P. (2015). What is the Medicare trust fund, and how is it financed? (2009). 11 /Parent 2 0 R In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their revenue allocation among federal, state and local governments in the country. All major sources of revenue have grown in real dollars since 1977, with charges seeing the largest increase in percentage terms ($132 billion in 1977 to $575billion in 2019, or a 337 percent increase) and transfers seeing the largest increase in total dollars ($263 billion in 1977 to $762 billion in 2019, or a 189 percent increase). <>stream \\jG*"ktVJE Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. Chapter One of Revenue Generation in Local Government Areas (Problems and Prospects) INTRODUCTION: BACKGROUND OF THE STUDY: Nigeria has three- tiers of government systems, These are; (i) The federal government (ii) The state government and (iii) The local government. Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 How do financing methods affect the distributional analyses of tax cuts? /Type /Page Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. 5366 0 obj<>stream 2 0 obj /Contents 79 0 R /Type /Pages 5356 0 obj <> endobj It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. Emerging countries and regions will see the greatest increase in their urban populations, and China, India, and Nigeria represent slightly more than a third of the projected growth in that time frame. Hb``$WR~|@T#2S/`M. 0000001743 00000 n 11 0 obj 13 0 obj stream Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. What tax incentives exist to help families pay for college? <> We strive to provide individuals with disabilities equal access to our website. 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. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /F4 85 0 R Cover cost to serve where possible. 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. /GS31 30 0 R 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. /F5 40 0 R >> /Tabs /S /Type /Page Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. endobj 2.1.2 Section 81 of the Local Government Act, 1997 (amended) allows Local Government to mobilise revenue in form thof fees and taxes as specified in the 5 schedule. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ /F10 61 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] <> . /F2 21 0 R /F2 83 0 R /F4 23 0 R Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). What would be the effect of a national retail sales tax on economic growth? /Parent 2 0 R endobj /Meta38 38 0 R Norton Francis and Frank Sammartino (2015). << Google Scholar. What tax changes did the Affordable Care Act make? 0000000016 00000 n 7 1346-1366. The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . /Type /Group 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. Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. 2018. How does the availability of tax-favored retirement saving affect national saving? /Type /Group What are the tax benefits of homeownership? 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. Agu (2010) examined the . How should distributional tables be interpreted? How does the federal tax system affect low-income households? The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. State and Local Finance Data: Exploring the Census of Governments. China Constitution of Federal Republic of Nigeria (1999). 9 0 obj I. I. ntroduction What is foreign-derived intangible income and how is it taxed under the TCJA? OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. %PDF-1.4 New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). The final 34 percent of local government general revenue came from intergovernmental transfers. How have the sources of revenue for state and local governments changed over time? /Resources << Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. What are the major federal payroll taxes, and how much money do they raise? )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ >> Who bears the burden of a national retail sales tax? D$IOS|O+kJp> 2018. 1 0 obj /StructParents 0 >> (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /StructParents 6 /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Local government administration in Nigeria: A comparative perspective. endobj /CS /DeviceRGB =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. 0000003670 00000 n (Sources of state general revenue do not sum to 100 percent because of rounding.). In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. endobj How would various proposals affect incentives for charitable giving? % >> But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). Ola Ventures. A., & Adewoye, J. O. 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. /F4 23 0 R 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 <> Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. >> >> What tax incentives exist for higher education? We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. Washington DC: Urban Institute. Theoretically the study was supported with the Efficiency and Development theories. Can poor families benefit from the child tax credit? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Group << 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. 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- 3. 8 0 obj /Length 5747 /Type /Group endobj Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. /Tabs /S Who benefits from the deduction for charitable contributions? the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. 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