/Tabs /S Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 /Font << /Parent 2 0 R 1. /Image93 73 0 R (*(%8H8c-
fd9@6_IjH9(3=DR1%? Unlocking the full potential of city revenues. What options would increase federal revenues? /GS7 17 0 R /XObject << In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . >> /GS7 17 0 R 0000003348 00000 n
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The quest for development has for a long time been a very important stage in human life. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. What is the effect of a lower tax rate for capital gains? . <>stream
/XObject << 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. Local governments in Nigeria have developed over a number of years. /Image97 76 0 R What is the unemployment insurance trust fund, and how is it financed? /F2 83 0 R All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). 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. >> /Resources << Revenue generation is the main source of income to the Federal, State and local Governments. 0000000016 00000 n
How have the sources of revenue for state and local governments changed over time? Can poor families benefit from the child tax credit? For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 10
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J'%3U4oHnkb~u*k.[pg Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. What is the TCJA repatriation tax and how does it work?
Optimizing land monetization has the potential to double baseline revenue from income-generating assets. %PDF-1.4 Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). 8
/Group << 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.
What are dynamic scoring and dynamic analysis? /Type /Page /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. Innovation is poverty reduction: The role of local government. endobj
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. Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. What is the difference between refundable and nonrefundable credits? /GS31 30 0 R These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. Local revenue mobilization will be enhanced if local goverments and local /F1 20 0 R 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. >> 9. /Meta39 39 0 R Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in Furthermore, technological advancements can aid increased surveillance.
/F1 20 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). China Constitution of Federal Republic of Nigeria (1999). What are the tax benefits of homeownership? /Meta65 57 0 R <>stream
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Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. /Type /Group The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. D?M5j$3X,/L
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>Pu*wH:97CWW /Type /Page Chin, A.-P. (2007). /F2 21 0 R << Who would qualify for return-free filing? endobj
Economic development in the Third World (12th ed.). How much does the federal government spend on health care? /XObject << /StructParents 4 Its time to change it, CityMetric, March 12, 2018, citymetric.com. 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 the benefits of return-free filing?
Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. nQt}MA0alSx k&^>0|>_',G! The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. How should distributional tables be interpreted? What is the schedule for the federal budget process? /MediaBox [0 0 595.32 842.04] 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 . Social acceptance. Charges and miscellaneous fees, such as water, sewerage, and parking meter fees collected by municipal or county governments, provided $385 billion (23 percent of local general revenue). We also look into the future in an. /F4 23 0 R Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . /Type /Page How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? Revenue generation in Nigeria local governments is principally derived from tax. 14 0 obj Small businesses . City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. /MediaBox [0 0 595.32 842.04] 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. (2014). 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. >> /ExtGState << /Image8 18 0 R How do financing methods affect the distributional analyses of tax cuts? /Tabs /S /Annots [86 0 R 87 0 R 88 0 R 89 0 R] What tax incentives encourage energy production from fossil fuels? <>stream
One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. 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. As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. /Font << In 2019, 31 percent of state general revenue came from the federal government (e.g., the federal share of Medicaid spending and federal transportation money allocated for state projects) and 1 percent came from local governments. 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 would various proposals affect incentives for charitable giving? 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. 4, Government Finances. Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. /Meta54 51 0 R 13 0 obj
What does the IRS do and how can it be improved? x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E
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8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! /Tabs /S This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. Key 2022 Takeaways. What was the experience with return-free filing in California? Introduce innovative fees and charges. /CS /DeviceRGB <>>>
A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. How does the federal government spend its money? >> >> /Image85 72 0 R 1 0 obj /Contents 67 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Elected officials have four primary revenue sources, each containing multiple levers. the enabling law in form of local government act 1997 (amended). 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. >> Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 In general, this intervention represents the horizon for innovation across all revenue streams. endobj Form 2, or on the appropriate line on Nebraska and Local Sales and Use Tax Return, Form 10 . What tax changes did the Affordable Care Act make? Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general 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. 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. What policy reforms could simplify the tax code? What tax incentives exist to help families save for education expenses? 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. What are municipal bonds and how are they used? 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. Local governments collected $1.7 trillion of general revenue in 2017. What are inversions, and how will TCJA affect them? /Type /Page /Type /Pages /Type /Group For example, New Yorks Nassau County installed red-light cameras at 86 intersections in 2016 and produced more than 500,000 tickets for motorists, which generated $48 million. Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. Gkq;T$iH5p6m&C~W]'%Yv$Jq * /Type /Group All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. 14 0 obj
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>> endobj Taxes accounted for 42 percent of local general revenue in 2017. Charges and taxes. 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$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. /F3 22 0 R 7. Filipatali, T. (2013). Revenue generation is the main source of income to the Federal, State and local Governments. /F6 41 0 R Principles of leadership. /Meta49 54 0 R
11. What are the major federal excise taxes, and how much money do they raise? 5356 11
Taxes provided 49 percent of state general revenues in 2019, including: Charges, such as tuition paid to a state university, payments to a public hospital, and tolls on highways, when combined, provided another 11 percent of state general revenues in 2019. In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. 2. /F4 23 0 R 10 0 obj What would and would not be taxed under a VAT? (All sources of local government general revenue do not sum to 100 percent because of rounding.) /Meta50 52 0 R endobj
. >> /Meta59 53 0 R /Resources << 13 0 obj /StructParents 9 What have budget trends been over the short and long term? /Meta37 37 0 R /F7 42 0 R %
/MediaBox [0 0 595.32 842.04] Taxes, fees, and user charges are considered "own-source" revenue. There is no one route that cities can or should take to boost revenues. 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. /Resources << >> This need underscores the eagerness on the part of state and local governments and even the federal government to look for >> /Meta62 60 0 R How do taxes affect the economy in the short run? /GS7 17 0 R 0000001471 00000 n
/Resources << >> /Pages 2 0 R endobj
Urban-Brookings Tax Policy Center. /S /Transparency (Exhibit 1). The challenge of local government financing in developing countries 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. What are the sources of revenue for local governments? /Meta56 45 0 R Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). >> /Type /Page Furthermore, the funding that municipalities receive from other government entities is decreasing. >> This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. 4 0 obj
Other strategies, such as payment plans, can also reduce leakage and increase collections. 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. Global Journals Inc. (USA). /Font << /CS /DeviceRGB We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. [/ICCBased 14 0 R]
First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. /F5 40 0 R
/Contents 70 0 R 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 . 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 $1.19 . How do US corporate income tax rates and revenues compare with other countries? In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their endstream
8. International Journal of Economics, Commerce and Management, 3(6), pp. 4. >> 6. fPU1"kVVY%9kgi=IIbjm_l
g$+pVS?Fn!:El0L4m^. 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. >> X-ray of Local government administration in Nigeria. 2016. These factors often include volume of activity, location, and period of validity. What types of federal grants are made to state and local governments and how do they work? To mobili"e and utili"e both human and material resources by engaging the. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. What transition rules would be needed for a national retail sales tax? (2009). Learning theories: Their influence on teaching methods. Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. 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. Journal of Economics and Sustainable Development, 7(8),113123. /MediaBox [0 0 595.32 842.04] 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. >> 2
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Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances Rakson Nigeria Ltd. Okotoni, O. How did the TCJA change the standard deduction and itemized deductions? /Image73 63 0 R Cover cost to serve where possible. What are the Social Security trust funds, and how are they financed? >> endobj
/F2 21 0 R /ModDate (D:20131230000155+10'00') Subscribed to {PRACTICE_NAME} email alerts. Palgrave Macmillan, Cham.
Livingstone, K. (2008). >> /Image8 18 0 R Ola Ventures. Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. Something went wrong. /GS7 17 0 R What is global intangible low-taxed income and how is it taxed under the TCJA? trailer
971z /MediaBox [0 0 595.32 842.04] On what do economists agree and disagree about the effects of taxes on economic growth? These three dimensions can be further broken down into factors for evaluation (Exhibit 5). /Font << Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . >> appropriate. Revenue generation in Nigeria local governments is principally derived from TAX. Aransi, I. O. How do the estate, gift, and generation-skipping transfer taxes work? This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. What is carried interest, and how is it taxed? /Tabs /S /Font << r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /F1 20 0 R /Parent 2 0 R 5
/Type /Page 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). endobj This exercise involves analyzing the citys revenue baseline to determine current revenue generation across all streams and then comparing revenue streams against benchmarks for peer cities to identify any gaps. 5356 0 obj <>
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In: Oloruntoba, S.O. What are health reimbursement arrangements and how do they work? Local government personnel can be trained to administer simple but adequate revenue generation instruments. >> Small Business Effect: Potential meaningful. endobj
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$FZUn(4T%)0C&Zi8bxEB;PAom?W= 2018. What is return-free filing and how would it work? Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. 0000000532 00000 n
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And as the new normal begins to take shape, you'll also have to plan for the near- and long . n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. /Parent 2 0 R To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. I. I. ntroduction Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. B)`g5(^S1,=ql&{YwEzLgH`g\zwnka
\ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. /Type /Page How does the tax exclusion for employer-sponsored health insurance work? But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. This unit has several responsibilities.
/Parent 2 0 R /Image91 75 0 R 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. INTRODUCTION Nigeria is a sovereign nation. What can state and local sales taxes tell us about a national retail sales tax? International Business Management, 3(3), 5460. >> 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. Each time, the city brought in $7 million to $9 million in revenue. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] <>/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>>
Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. What are Roth individual retirement accounts? \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{
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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? (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. Indeed, each citys situation is inherently different and will require a unique combination of interventions and careful consideration to ensure the program is both economically and politically feasible.
>> an increment in revenue generation capacity of MMDAs (Ohemeng & OfosuDarkwah, 2014), the notion that egovernment enhances revenue capacity of state institutions is contentious and needs further investigation. /XObject << Olaoye, C. O., Taiwo, O. endobj 4 0 obj
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