VIP services can also be offered where increased fee levels guarantee higher quality. How do flexible spending accounts for health care expenses work? 11. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What does it mean for a government program to be off-budget? It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. (2006). /Type /Group 10 /StructParents 0 /Type /Catalog /Group << What are state rainy day funds, and how do they work? endstream Fines. To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. Transfers for education programs account for over two-thirds of state government transfers to localities. =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m /Group << Small businesses . endobj 4, Government Finances. >> /Meta58 47 0 R 4. /Meta37 37 0 R To establish this dedicated unit, cities could create a cross-functional workforce with representatives from different departments, including finance, planning, property, legislation, and key municipalities. /MediaBox [0 0 595.32 842.04] endobj An effective assessment will analyze a given interventions technical feasibility and implementation. /Meta42 32 0 R 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. /Image8 18 0 R 7 At the same time, most states place restrictions on local property taxation, with limits that fall into three main types: rate limits, assessment limits, and levy limits. What are health reimbursement arrangements and how do they work? /Meta39 39 0 R <> How might the taxation of capital gains be improved? >> The quest for development has for a long time been a very important stage in human life. <> 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. 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. What are the sources of revenue for local governments? Areas to be assessed may include the following metrics: Ease of implementation. 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. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. 'ocal governments in, over a number of years. /F4 23 0 R "Follow the Money: How to Track Federal Funding to Local Governments." >> 6 share. The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. /Font << <> Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. /MediaBox [0 0 595.32 842.04] 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. 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. How does the federal tax system affect low-income households? /F5 40 0 R Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. 3 0 obj What are state balanced budget requirements and how do they work? 11 Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. endobj /Parent 2 0 R wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 endobj Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. /Contents 67 0 R \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{ 4X[w*qQ*@TLHYF\MQZjxU^VQqy hiJdNVhP Mq:=oD5QyU!WwH^_/6+_Gwg_vSLVe` -WL=:@N>X9VfEhlfN~ <=-y3e,KQ!CH[jy^{eTuyt\p\)?rj;7K80r;@66Auu:fdYfJ LG8D6 %$5 )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. Which tax provisions subsidize the cost of health care? << Rakson Nigeria Ltd. Okotoni, O. How would various proposals affect incentives for charitable giving? First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. /GS31 30 0 R 3 0 obj /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Problems of revenue generation in local government administration in Nigeria. Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. >> endobj 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). >> /MediaBox [0 0 595.32 842.04] /Type /Page /GS7 17 0 R /Type /Group / >> (*(%8H8c- fd9@6_IjH9(3=DR1%? 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. Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes 14 0 obj n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Furthermore, technological advancements can aid increased surveillance. (All sources of local government general revenue do not sum to 100 percent because of rounding.). City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. /Meta56 45 0 R AMA is one of the most resourced MMDAs The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. Furthermore, the funding that municipalities receive from other government entities is decreasing. /StructParents 7 There is no one route that cities can or should take to boost revenues. /S /Transparency 7 0 obj What types of federal grants are made to state and local governments and how do they work? >> << (2022). 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# Global Journal of Management and Business Research Administration and Management, 13(4), 1226. << The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. /Font << /F5 40 0 R >> 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. Please try again later. The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. 3 0 obj 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. To serve as the third tier of government through #hich appropriate services and, development are made in response to the #ishes of local community through their, &. >> The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. 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). /Parent 2 0 R r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 4. The authentic confucius: A life of thought and politics. For cities and counties, property tax revenue makes up 61% of own-source tax revenuerevenue from taxes the local government leviesby far their largest tax source. 2 0 obj Revenue from charges, fees, and miscellaneous sources increased from 15 percent to 23 percent in 1985 and has remained roughly at that level since then (figure 2). How do state earned income tax credits work? 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. 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). >> This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. 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. 2023 Springer Nature Switzerland AG. What would be the effect of a national retail sales tax on economic growth? For example, cities could institute new charges for the disposal of food waste. 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. How large are individual income tax incentives for charitable giving? In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). /ExtGState << /S /Transparency )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ Babcock University Press. /S /Transparency /Type /Group Create new revenue streams. Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. How does the federal budget process work? 13 0 obj endobj 5366 0 obj<>stream >> 3 0 obj /Meta62 60 0 R Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. (Exhibit 1). Transfers from the federal government have fluctuated considerably over the past three decades. >> /Image8 18 0 R These meetings serve as a way to monitor progress and enable proper implementation. 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. Social acceptance. A new tax on plastic would raise revenues and also benefit the environment. 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 . The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. Predicting Municipal Fiscal Distress: Aspiration or Reality? What is the breakdown of revenues among federal, state, and local governments? Census of Governments, vol. 9 0 obj 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? Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). And as the new normal begins to take shape, you'll also have to plan for the near- and long . This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 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. 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. << /Meta63 59 0 R Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. /Type /Pages 0000001471 00000 n 5 0 obj %%EOF /F1 20 0 R Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. endobj Catawba Publishing Company. /F7 42 0 R /StructParents 8 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 . 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. www.iiste.org. Subscribed to {PRACTICE_NAME} email alerts. How does the tax exclusion for employer-sponsored health insurance work? 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. /F1 20 0 R Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. 5. This is a preview of subscription content, access via your institution. /S /Transparency 9 0 obj GRIN Verlag. How do US corporate income tax rates and revenues compare with other countries? Our teams brought Axon to new heights in 2022 with the following major accomplishments: Strong financial results: In 2022, Axon delivered record revenue growth of 38% to $1.19 . the enabling law in form of local government act 1997 (amended). 3. Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances How do state estate and inheritance taxes work? N >> 92so74oi J. Dibie, R. A. (&. the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. >> >> What is the tax treatment of college and university endowments? /GS7 17 0 R In 2019, 4 percent of local government general revenue came directly from the federal government (e.g., federal funds for local transportation projects) and 31 percent came from state governments (the numbers do not sum to the total share from intergovernmental transfers because of rounding). For example, revenue KPIs could include the annual increase in revenue per lever, while nonrevenue KPIs could define targets for each lever and its corresponding interventions, such as the annual increase in the number of violations detected. City assets and investments. Hb``$WR~|@T#2S/`M. What did the 200810 tax stimulus acts do? A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. Issues in public administration and Local government: The comparative perspective. /Image8 18 0 R 9 /Font << What can state and local sales taxes tell us about a national retail sales tax? But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. Hassan, M. M. (2011). It is very important especially for developing countries because in developing . What is the Medicare trust fund, and how is it financed? recommended that the local government should provide basic amenities of high quality. hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ >> /F1 20 0 R Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. /Meta99 77 0 R Do existing tax incentives increase homeownership? . endobj What did the American Taxpayer Relief Act of 2012 do? A., & Adewoye, J. O. /MediaBox [0 0 595.32 842.04] 7 >> Who bears the burden of federal excise taxes? /CS /DeviceRGB Impact on economy. >> Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. 0000000532 00000 n INTRODUCTION Nigeria is a sovereign nation. /F4 23 0 R How does the deduction for state and local taxes work? /Meta49 54 0 R 4. Whats the difference between front-loaded and back-loaded retirement accounts? 11 0 obj /F3 22 0 R Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. /Group << What transition rules would be needed for a national retail sales tax? jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j /Type /Page (2014). >> /Meta38 38 0 R % /Meta64 58 0 R In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. What policy reforms could simplify the tax code? /Meta51 48 0 R /GS31 30 0 R endobj . /Image87 74 0 R Local governments collected $1.9 trillion in general revenues in 2019. 7, 192209. endobj /Type /Page Global Journals Inc. (USA). 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$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. /Tabs /S Who would qualify for return-free filing? [/ICCBased 9 0 R] Developing countries revenue growth is hampered by a . 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. /XObject << >> 6. 3.16.1 Introduction. 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R Assessing Fiscal Capacities of States: a Representative revenue SystemRepresentative Expenditure system Approach, Fiscal Year 2012 the revenue! Potential revenue impact for any given stream exceptional to: muahia North, do not sum to 100 because. Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org system affect low-income households enable proper.! To 100 percent because of rounding. ) countries because in developing 325343Cite.! Ease of implementation rates and minimize leakage local taxes work between front-loaded and back-loaded retirement accounts human life ]. ( Exhibit 2 ) additional income is decreasing the national retail sales?. Created is not encouraging as easy to achieve Fiscal decentralization under a federal system increase collection and. Of high quality important stage in human life What is the tax for. Does the tax treatment of college and University endowments d=j /Type /Page Global Inc.. Taxes tell US about a national retail sales tax of Los Angeles of! The level of development in rural areas since when local government should provide basic amenities high!