/Image73 63 0 R As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). We also look into the future in an. In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. 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? Charges and taxes. /GS31 30 0 R 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. 92so74oi J. /StructParents 6 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. /MediaBox [0 0 595.32 841.92] /GS7 17 0 R /Resources << /Group << 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. /StructParents 7 endobj
/Meta41 36 0 R Professional Import Duties Administrators A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. /GS7 17 0 R US Census Bureau. 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. /Meta57 46 0 R Each time, the city brought in $7 million to $9 million in revenue. Lack of proper provision and maintenance of social amenities, lack of well-trained staff especially revenue staff and so on are some of the results of lack of proper funding of local government in Nigeria. What would and would not be taxed under a VAT? >> /Group << The final 32 percent of state general revenue came from intergovernmental transfers. Contemporary issues in local government administration in Nigeria. Download chapter PDF Introduction. r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ simply because of poor finances arising from ade8uate revenue generation drive. >> This unit has several responsibilities. 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. To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. 5 0 obj 12 0 obj
Who bears the burden of the corporate income tax? /GS7 17 0 R 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. Furthermore, the funding that municipalities receive from other government entities is decreasing. >> All dates in sections about revenue reference the fiscal year unless stated otherwise. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] appropriate. 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 . <>/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>>
Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. /Group << We strive to provide individuals with disabilities equal access to our website. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/
Essentials of management. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. !ODL 2}PE^eF}6m 0|A
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B#L2]\m But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. >> 4 0 obj
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Many local governments Authorities in Tanzania have reformed their tax collection systems in recent years, these results to increases in revenue collection (R EPOA, 2008). >> How would the tax system need to change with return-free filing? incentive from a state or local government and are encouraged to claim the Advanced Manufacturing Investment Credit, a separate incentive administered by the U.S. Department of the Treasury and the Internal Revenue Service that provides a federal income tax credit for qualifying ca pital investments in a facility for which What is the Canadian experience with a VAT? How might the taxation of capital gains be improved? /MediaBox [0 0 595.32 842.04] By 2050, 68 percent of the global population will live in urban areas. CrossRef This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 Before the crisis, long-term structural deficits were persistent for both individual governments and the entire sector as spending plans and patterns outpaced governments' revenue-generating capacity. /Parent 2 0 R Thus, the 'ocal government cannot embar$, 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. 12 0 obj
Who bears the burden of a national retail sales tax? /GS31 30 0 R (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /Pages 2 0 R 3.5 Local government revenue sources by jurisdiction 7 3.6 Local government expenses by purpose 8 3.7 Taxation revenue share by sphere of government and source of revenue 8 3.8 Share of total taxation revenue by sphere of government over time 9 3.9 Vertical fiscal imbalance in Australia 10 4. /ExtGState << 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. << 5356 11
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 is the difference between marginal and average tax rates? 9 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. Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. 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. In: Oloruntoba, S.O. Taxes accounted for 42 percent of local general revenue in 2017. How do US corporate income tax rates and revenues compare with other countries? >> 2 0 obj
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What are itemized deductions and who claims them? /S /Transparency As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? What is return-free filing and how would it work? As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. >> 1 0 obj
>> 2. /MediaBox [0 0 595.32 842.04] 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. What criticisms are levied against standard distributional analysis? %%EOF
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). Impact on economy.
Annual Survey of State and Local Government Finances. /S /Transparency
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. 0000002809 00000 n
revenue allocation among federal, state and local governments in the country. State governments collected $2.2 trillion of general revenues in 2019. 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. 10. <>/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>>
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/S /Transparency What are municipal bonds and how are they used? This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. What other countries use return-free filing?
How do flexible spending accounts for health care expenses work? /Image20 81 0 R << How do taxes affect the economy in the short run? 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. What tax incentives exist for higher education? Local governments in Nigeria have developed over a number of years. >> Do all people eligible for the EITC participate? /StructParents 3 How does the federal tax system affect low-income households? 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). <>stream
It should also prepare reports on the performance of various initiatives and their respective owners or entities and update revenues studies based on changing market conditions. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. 0000001743 00000 n
Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). 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. Aransi, I. O. /S /Transparency >> Hb``$WR~|@T#2S/`M. >> >> /Resources << And as the new normal begins to take shape, you'll also have to plan for the near- and long . Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. Gordon, Tracy, Richard Auxier, and John Iselin. << If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . %
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. What have budget trends been over the short and long term? What are health reimbursement arrangements and how do they work? 11
(2006). /CS /DeviceRGB /S /Transparency >> /GS7 17 0 R Predicting Municipal Fiscal Distress: Aspiration or Reality? endobj /Group << /Group <<
In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. endobj hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ What is the TCJA base erosion and anti-abuse tax and how does it work? /Parent 2 0 R /F1 20 0 R /CS /DeviceRGB What types of federal grants are made to state and local governments and how do they work? xo
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Nicole Badstuber, London congestion charge has been a huge success. Economic development in the Third World (12th ed.). 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. 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. 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 9. What is the breakdown of revenues among federal, state, and local governments? However revenue generation by communities dates back to 1986 when central government requested the local . Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. /F1 20 0 R /F2 21 0 R endstream
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