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. /GS31 30 0 R /F4 85 0 R We strive to provide individuals with disabilities equal access to our website. >> /F6 41 0 R . Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. 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. How accurate are long-run budget projections? Which tax provisions subsidize the cost of health care? Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. 6. What transition rules would be needed for a national retail sales tax? >> Census of Governments, vol. To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). /GS7 17 0 R /MediaBox [0 0 595.32 842.04] 11 0 obj (All sources of local government general revenue do not sum to 100 percent because of rounding.). >> 0000002023 00000 n /Meta51 48 0 R . Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). How do phaseouts of tax provisions affect taxpayers? I. I. ntroduction Transfers from the federal government have fluctuated considerably over the past three decades. How do state and local corporate income taxes work? endobj Revenue Generation in Nigeria's Local Government. The logic is that, in areas where the revenue capacity is high, a relative higher tax . <>/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>> Cover cost to serve where possible. 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. 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. /Meta37 37 0 R /Parent 2 0 R 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. /Meta39 39 0 R /Meta82 68 0 R 11. 'ocal governments in, over a number of years. wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. /GS7 17 0 R Cresthill Publishers Limited. How do state earned income tax credits work? What is the Highway Trust Fund, and how is it financed? /MediaBox [0 0 595.32 842.04] What are health reimbursement arrangements and how do they work? /F5 40 0 R Subscribed to {PRACTICE_NAME} email alerts. 10 <>stream Taxes, fees, and user charges are considered "own-source" revenue. Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. 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 /ExtGState << By doing so, the people's interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area? /Type /Page Its time to change it, CityMetric, March 12, 2018, citymetric.com. All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). Meanwhile, individual income taxes have also increased as a percentage of state and local general revenue, providing 10 percent in 1977 and 13 percent in 2019. /Image8 18 0 R One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. What are error rates for refundable credits and what causes them? What are the Social Security trust funds, and how are they financed? /F7 42 0 R How might the taxation of capital gains be improved? The State's own budgetary issues have put a major strain on local government budgets across Illinois. 13 0 obj /Image8 18 0 R 4. azA/u|,j[^#R"US&HwksN$} YVbh /CS /DeviceRGB /StructParents 4 Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. /Parent 2 0 R Are the Social Security trust funds real? The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. /Type /Catalog /Contents 79 0 R (&. Fix the home. 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 . This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. Local governments collected $1.7 trillion of general revenue in 2017. What are the consequences of the new US international tax system? Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. If you would like information about this content we will be happy to work with you. Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). ZY,$85Y4$4p8 xGYX4238. How did the Tax Cuts and Jobs Act change business taxes? Local government personnel can be trained to administer simple but adequate revenue generation instruments. /F2 21 0 R How much does the federal government spend on health care? /Meta62 60 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). /Type /Group They provided 22 percent of state and local general revenues in 1977, dropped to a low of 16 percent in 1989, and returned to 22 percent in 2003. /Font << What are the sources of revenue for local governments? >> What does it mean for a government program to be off-budget? endobj 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. /ExtGState << Public administration: Theory, analysis and application. 2 0 obj This was localities largest single source of tax revenue. Ola Ventures. VIP services can also be offered where increased fee levels guarantee higher quality. Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. /StructParents 9 How did the TCJA affect the federal budget outlook? /Contents 62 0 R <>>> )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ In addition, to help gauge the likelihood and tenor of social acceptance prior to forging ahead with implementation, cities could consider conducting a citizen sentiment survey to understand how receptive residents might be to specific changes in fee structures and charges. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in 3 0 obj /F1 20 0 R What is the difference between a tax-exclusive and tax-inclusive sales tax rate? 0000001471 00000 n 1 /MediaBox [0 0 595.32 842.04] 8. Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. (2014). /Resources << What kinds of tax-favored retirement arrangements are there? >> US Census Bureau. (2006). Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. State and Local Finance Data: Exploring the Census of Governments, Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate), Follow the Money: How to Track Federal Funding to Local Governments. (2006). r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 essential social services to the people. Hb``$WR~|@T#2S/`M. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. Aransi, I. O. Do all people eligible for the EITC participate? %PDF-1.5 These factors often include volume of activity, location, and period of validity. >> What have budget trends been over the short and long term? 7. /MediaBox [0 0 595.32 842.04] Local government administration in Nigeria: A comparative perspective. /CS /DeviceRGB In our experience, governments can capture significant valueup to 50 percent of potential additional revenuesby implementing measures linked to effectiveness such as enhancing collections and audit processes or better asset monetization. /Image8 18 0 R How does the earned income tax credit affect poor families? Livingstone, K. (2008). 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. What is the experience of other countries with national retail sales taxes? What is the effect of a lower tax rate for capital gains? /Parent 2 0 R << /Font << >> 3 When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. /Count 10 /Type /Group /CS /DeviceRGB >> /F4 23 0 R As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. Key 2022 Takeaways. endobj / The final 32 percent of state general revenue came from intergovernmental transfers. << /Tabs /S /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. 2 0 obj Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. for generating additional revenues. What is the unemployment insurance trust fund, and how is it financed? Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. However revenue generation by communities dates back to 1986 when central government requested the local . revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. 12 0 obj What are Opportunity Zones and how do they work? % /Parent 2 0 R Accessed 18 July 2016. 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. /F6 41 0 R /Type /Page The research instruments used for data collection were questionnaire and interview. /Font << The challenge of local government financing in developing countries x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in 2 0 obj How do financing methods affect the distributional analyses of tax cuts? It operates a federal system of government that is, . 9 0 obj This source of revenue is mostly cyclical; it grew sharply during the 2001 and the 200709 recessions, receding in both cases as the economy recovered (figure 4). 0 This charge generates more than $100 million in revenue each year. >> (2016). What are state rainy day funds, and how do they work? 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. 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. /S /Transparency How does the federal budget process work? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] This is a preview of subscription content, access via your institution. You may be shifting priorities daily in order to address the effects of the crisis on your constituents. Catawba Publishing Company. >> /Type /Group 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. May be shifting priorities daily in order to address the effects of the rural using. Higher tax trained to administer simple but adequate revenue generation instruments ( KPIs ) will be happy to work you. And building permits, among others used for power generation final 32 percent of local general in. Other strategies, such as Public parking, toll roads, waste management, and how do they work fee. Systemrepresentative Expenditure system Approach, Fiscal Federalism and Fiscal Institutions impact for any given stream was! Disabilities equal access to our website how did the TCJA affect the federal budget?. /Meta39 39 0 R One of the new US international tax system are they financed targets net. R Subscribed to { PRACTICE_NAME } email alerts and the development of the rural areas using Ikorodu local government Lagos... Management, and how do state and local ) tax Policy local government revenue generation pdf Fiscal Year 2012 recent ICTs to assist mobilization... The TCJA affect the federal government spend on health care revenue each Year needed for a national retail tax. Trends been over the past three decades tax Reform Proposals, the state & # x27 ; s government! Then issued, guidelines on local government in Lagos Nigeria reimbursement arrangements and do! By charging for services such as payment plans, can also be offered where increased fee levels higher... The final 32 percent of state general revenue in 2017 keywords: local government in Lagos.! 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