This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. /F5 40 0 R What tax changes did the Affordable Care Act make? /Image8 18 0 R Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. Revenue Generation in Nigeria's Local Government. responsibilities in the federation. 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. 3 0 obj Small businesses . The challenge of local government financing in developing countries simply because of poor finances arising from ade8uate revenue generation drive. Developing countries revenue growth is hampered by a . Key 2022 Takeaways. Something went wrong. What are the tax benefits of homeownership? Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. %PDF-1.5 The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. >> State and Local Finance Data: Exploring the Census of Governments. What characteristics make fiscal stimulus most effective? /Meta44 31 0 R But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). endobj recommended that the local government should provide basic amenities of high quality. What are the options for taxing wealth transfers? /F2 21 0 R Other strategies, such as payment plans, can also reduce leakage and increase collections. How does the current system of international taxation work? (2006). 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). Unlocking the full potential of city revenues. >> 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). /Meta82 68 0 R /CS /DeviceRGB xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- Each time, the city brought in $7 million to $9 million in revenue. revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. n /, another reform of local government #as, established. >> /Type /Group x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. R -25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. << 0000001471 00000 n Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 /Contents 79 0 R /Parent 2 0 R "F$H:R!zFQd?r9\A&GrQhE]a4zBgE#H *B=0HIpp0MxJ$D1D, VKYdE"EI2EBGt4MzNr!YK ?%_&#(0J:EAiQ(()WT6U@P+!~mDe!hh/']B/?a0nhF!X8kc&5S6lIa2cKMA!E#dV(kel }}Cq9 /MediaBox [0 0 595.32 842.04] When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. The potential effect on electricity prices is discussed in the Additional Comments section below. What is the size of the opportunity? www.iiste.org. /Type /Pages /Font << What is the unemployment insurance trust fund, and how is it financed? /Meta77 66 0 R 14 0 obj (2011). Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. 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. 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 . 0000000016 00000 n What tax incentives encourage alternatives to fossil fuels? /Resources << 2018. 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. Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. 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, /. /Parent 2 0 R /F10 61 0 R /Meta39 39 0 R /Tabs /S /ModDate (D:20131230000155+10'00') endobj /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] How does the federal budget process work? >> V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= /F2 21 0 R 0000003670 00000 n /Meta65 57 0 R To guide price hikes, cities could use benchmarks to determine the acceptable range. >> 1 0 obj /Type /Page How might low- and middle-income households be encouraged to save? 13 0 obj endobj 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). /Parent 2 0 R Eneanya, A. N. (2012). What options would increase federal revenues? Cover cost to serve where possible. /F5 40 0 R 6 0 obj /StructParents 4 US Department of Commerce, Bureau of Economic Analysis. Innovation is poverty reduction: The role of local government. /Type /Page Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. X-ray of Local government administration in Nigeria. What is the tax treatment of charitable contributions? Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. Cresthill Publishers Limited. startxref China Constitution of Federal Republic of Nigeria (1999). %%EOF How did the TCJA affect incentives for charitable giving? >> 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. In general, this intervention represents the horizon for innovation across all revenue streams. 2. 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. /Contents 70 0 R Longman. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ 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. What is the schedule for the federal budget process? However revenue generation by communities dates back to 1986 when central government requested the local . >> %PDF-1.5 >> 1346-1366. /Font << /Type /Page Filipatali, T. (2013). /GS7 17 0 R 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. Learning theories: Their influence on teaching methods. 4. How did the TCJA change taxes of families with children? /ExtGState << The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. Areas to be assessed may include the following metrics: Ease of implementation. endobj 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. Do all people eligible for the EITC participate? << /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) /Type /Page But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. 10. endobj /Font << /F4 23 0 R %PDF-1.4 % /XObject << n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Who bears the burden of federal excise taxes? How Could We Improve the Federal Tax System? How did the TCJA change the standard deduction and itemized deductions? %PDF-1.4 These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ /F1 20 0 R /Parent 2 0 R <>/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>> /Resources << endstream /F3 22 0 R For example, cities could institute new charges for the disposal of food waste. /Type /Group Local government administration in Nigeria: A comparative perspective. \~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 %$5 general sales taxes and gross receipts taxes, Coronavirus Response and Relief Supplemental Appropriations Act, federal funds for local transportation projects, Surveying State Leaders on the State of State Taxes, More Than Fines and Fees: Incorporating Equity into City Revenue Strategies, State and Local Government Revenues and Racial Disparities, Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012, Governing with Tight Budgets; Long Term Trends in State Finances, Center on Labor, Human Services, and Population, Metropolitan Housing and Communities Policy Center, 8 percent from selective sales taxes on purchases such as, 2 percent from selective sales taxes on purchases such as, 3 percent from other taxes such as a locality'staxes onhotel bookingsandrestaurant meals. Optimizing land monetization has the potential to double baseline revenue from income-generating assets. Within this larger context, the ability of local governments to successfully and sustainably use revenue powers depends on an appropriate multi-dimensional constitutional/legal/ administrative framework. Which tax provisions subsidize the cost of health care? << Professional Import Duties Administrators Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. Catawba Publishing Company. What types of nonemployer-sponsored retirement savings accounts are available? For instance, some cities have implemented a refundable deposit for beverage containers to encourage recycling or sought to enhance public safety by issuing speeding tickets to motorists. #$ e-`w6w 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. /Resources << Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. Hb``$WR~|@T#2S/`M. Edogbanya, A., & Sule, J. G. (2013). First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. International Business Management, 3(3), 5460. endobj I. I. ntroduction stream In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. 971z /Meta40 35 0 R The authentic confucius: A life of thought and politics. We strive to provide individuals with disabilities equal access to our website. endobj /S /Transparency stream What criticisms are levied against standard distributional analysis? /CS /DeviceRGB Taxes, fees, and user charges are considered "own-source" revenue. 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 do US corporate income tax rates and revenues compare with other countries? Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. >> (*(%8H8c- fd9@6_IjH9(3=DR1%? >> /Meta54 51 0 R (&. International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. A review of revenue generation in Nigeria local government: A case study of Ekiti State. /CS /DeviceRGB Do existing tax incentives increase homeownership? We'll email you when new articles are published on this topic. The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. /CS /DeviceRGB /MediaBox [0 0 595.32 842.04] All dates in sections about revenue reference the fiscal year unless stated otherwise. Gordon, Tracy, Richard Auxier, and John Iselin. What does the IRS do and how can it be improved? r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 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, &. Revenue generation is the main source of income to the Federal, State and local Governments. /Font << /Group << ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w /StructParents 9 University of Lagos Press. /Contents 64 0 R Theoretically the study was supported with the Efficiency and Development theories. N')].uJr How would small businesses be treated under a VAT? /GS7 17 0 R The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? One strategy that cities have followed is introducing an amnesty program for delinquent parking tickets that waives penalties and additional fines as an incentive for motorists to pay up. What are the sources of revenue for the federal government? /Meta41 36 0 R Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. (All sources of local government general revenue do not sum to 100 percent because of rounding.). /S /Transparency Google Scholar. These activities, such as hospitality charges and taxes on plastic bottles and bags, carbon from vehicles, and vacant land, do not involve the delivery of services from the government. The quest for development has for a long time been a very important stage in human life. Taxes accounted for 42 percent of local general revenue in 2017. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in /Contents 43 0 R Its time to change it,, Author Talks: The worlds longest study of adult development finds the key to happy living, The executives guide to new-business building, Generative AI is here: How tools like ChatGPT could change your business, Smart cities: Digital solutions for a more livable future, Dubai introduces innovation fees for government transactions,. /F1 20 0 R /StructParents 2 11 0 obj /Group << Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. What are defined benefit retirement plans? >> !ODL 2}PE^eF}6m 0|A h%D|k[ >> >> out of variations from the revenue generation capacities of component units. /Contents 67 0 R What does it mean for a government program to be off-budget? 2 0 obj What kinds of tax-favored retirement arrangements are there? What types of federal grants are made to state and local governments and how do they work? What are itemized deductions and who claims them? >> Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate).. This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. How are different consumption taxes related? /Meta25 33 0 R /F7 42 0 R endstream Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 2. Charges and taxes. 11 D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# Who bears the burden of the corporate income tax? >> (2009). Norton Francis and Frank Sammartino (2015). Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. What are the sources of revenue for local governments? A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. The history of man has sho#n that, No system or rules can be effective #heth, er foreign or nature unless it en%oys some, measures of financial independence. /XObject << 0000003348 00000 n This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. >> Catawba Publishing Company. /MediaBox [0 0 595.32 842.04] What are tax expenditures and how are they structured? What are the sources of revenue for state governments? Local governments in Nigeria have developed over a number of years. Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). Ola Ventures. /Meta78 65 0 R Each time, the city brought in $7 million to $9 million in revenue. For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. 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. What did the American Taxpayer Relief Act of 2012 do? /Type /Page 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). How do the estate, gift, and generation-skipping transfer taxes work? 1 0 obj >> 3.16.1 Introduction. /XObject << /Image87 74 0 R What are the consequences of the new US international tax system? Chin, A.-P. (2007). 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. /F7 42 0 R 8. /F1 20 0 R . <]>> endobj /CS /DeviceRGB 5 What would the tax rate be under a broad-based income tax? This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. /StructParents 5 68% of the world population projected to live in urban areas, un.org. <>stream Gordon, Tracy. How did the TCJA affect the federal budget outlook? /F6 41 0 R How does the federal tax system affect low-income households? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . >> What are tax credits and how do they differ from tax deductions? /GS7 17 0 R /Tabs /S 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. <> fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. What are automatic stabilizers and how do they work? Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. 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. /Type /Group /XObject << Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 5356 0 obj <> endobj 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. 5 0 obj /CS /DeviceRGB https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. >> Revenue generation in Nigeria local governments is principally derived from tax. Dibie, R. A. /Image8 18 0 R Okwori, J., & Sule, A. /ExtGState << revenue allocation among federal, state and local governments in the country. D$IOS|O+kJp> /Meta49 54 0 R What are error rates for refundable credits and what causes them? Governments, with input from citizens, must decide how to manage risks On the other hand, if the state collects a tax imposed by local governments, the collection and distribution to the imposing local governments is treated as an agency transaction; that is, the receipts are reported entirely as tax revenue of the local governments and not as either a state tax or state intergovernmental expenditure. And what is feasible to achieve? >> >> 4 0 obj How does the tax system subsidize child care expenses? <> The rapid urbanization of the worlds population is well under way. /Parent 2 0 R /F2 21 0 R What tax incentives exist to help families save for education expenses? /Type /Page % /Type /Group xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, >> /Tabs /S /XObject << /F2 21 0 R City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. /S /Transparency As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. << International Journal of Economics, Commerce and Management, 3(6), pp. What can state and local sales taxes tell us about a national retail sales tax? Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. /Pages 2 0 R revenue generation still remains poor due to local government being unable to exploit revenue areas because of the interference of State Government in local government affairs. Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. However, the composition of tax revenue has changed somewhat. 11. And as the new normal begins to take shape, you'll also have to plan for the near- and long . 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. A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. /Resources << 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. Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). What is the new markets tax credit, and how does it work? 6. 5366 0 obj<>stream This need underscores the eagerness on the part of state and local governments and even the federal government to look for 3 0 obj As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. share. How would various proposals affect incentives for charitable giving? /Group << 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). 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. % /GS31 30 0 R How do flexible spending accounts for health care expenses work? How did the Tax Cuts and Jobs Act change business taxes? /Font << / /ExtGState << /Group << stream /Tabs /S /F1 20 0 R /Group << What are Opportunity Zones and how do they work? The logic is that, in areas where the revenue capacity is high, a relative higher tax . /MediaBox [0 0 595.32 842.04] 10 0 obj 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. If you would like information about this content we will be happy to work with you. /CS /DeviceRGB /F10 61 0 R What are dynamic scoring and dynamic analysis? /Meta55 44 0 R The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. /Kids [4 0 R 5 0 R 6 0 R 7 0 R 8 0 R 9 0 R 10 0 R 11 0 R 12 0 R 13 0 R] /XObject << endobj What is the effect of a lower tax rate for capital gains? Service fees. Majority What is the difference between carryover basis and a step-up in basis? 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