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"Follow the Money: How to Track Federal Funding to Local Governments." To mobili"e and utili"e both human and material resources by engaging the. 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). >> From 2010 to 2016, for example, central government funding as the share of total municipal revenue fell by approximately 12 percent, on average, across all countries in the Organisation for Economic Co-operation and Development (OECD)
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. Norton Francis and Frank Sammartino (2015). How did the TCJA affect incentives for charitable giving? Do existing tax incentives increase homeownership? %PDF-1.4
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 research instruments used for data collection were questionnaire and interview. Problems of revenue generation in local government administration in Nigeria. What are the sources of revenue for state governments? How do state and local severance taxes work? Catawba Publishing Company. For example, cities could institute new charges for the disposal of food waste. 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. /F5 40 0 R /XObject << Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances endobj
<< What characteristics make fiscal stimulus most effective? I. I. ntroduction /GS31 30 0 R /GS7 17 0 R What is the experience of other countries with national retail sales taxes? /Parent 2 0 R 11 0 obj Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). Financial management in Nigerian local government. /Group <<
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/Type /Group Who bears the burden of federal excise taxes? endobj
/XObject << /Type /Group 7, 192209. (All sources of local government general revenue do not sum to 100 percent because of rounding.) If you would like information about this content we will be happy to work with you. /S /Transparency Local government personnel can be trained to administer simple but adequate revenue generation instruments. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. Revenue generation in Nigeria local governments is principally derived from TAX. /Meta57 46 0 R /Group <<
What is return-free filing and how would it work? /Contents 70 0 R /Type /Page 9
/Length 5747 /GS7 17 0 R 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 does the earned income tax credit affect poor families? 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. 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. Urban-Brookings Tax Policy Center. GRIN Verlag. <>>>
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Local governments collected $1.9 trillion in general revenues in 2019. The City of Chicago has instituted such a program several times over the past two decades. One strategy that cities have followed is introducing an amnesty program for delinquent parking tickets that waives penalties and additional fines as an incentive for motorists to pay up. Ayodele, I. O., & Sunday, A. E. (2009). Local government administration in Nigeria: A comparative perspective. https://doi.org/10.1007/978-3-030-73875-4_17, DOI: https://doi.org/10.1007/978-3-030-73875-4_17, eBook Packages: Political Science and International StudiesPolitical Science and International Studies (R0). They provided 22 percent of state and local general revenues in 1977, dropped to a low of 16 percent in 1989, and returned to 22 percent in 2003. What are the Social Security trust funds, and how are they financed? What tax incentives encourage alternatives to fossil fuels? Public administration: Theory, analysis and application. << /Image8 18 0 R How would various proposals affect incentives for charitable giving? n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . Something went wrong. /Tabs /S revenue generation still remains poor due to local government being unable to exploit revenue areas because of the interference of State Government in local government affairs. D$IOS|O+kJp> 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. /Meta65 57 0 R The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, <>stream
Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. 4. /ExtGState << endobj
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/4WU|y Y[|)|EB;$Oy,x>_$x/ >> What transition rules would be needed for a national retail sales tax? When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. xo
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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. xb```b``a`24(!" AMA is one of the most resourced MMDAs City assets and investments. << endobj
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What tax incentives exist to help families pay for college? /F4 23 0 R /XObject << G$\0#?; Of course, feasibility depends in part on the impact of an action on the city and its residents. << Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. 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. Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. >> 11. >> for generating additional revenues. The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. Learning theories: Their influence on teaching methods. How does the tax system subsidize child care expenses? First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /F3 84 0 R 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. /Meta77 66 0 R Okwori, J., & Sule, A. /CS /DeviceRGB /Pages 2 0 R (2014). /Font << Who bears the burden of the corporate income tax? As an alternative to benchmarking, cities could also determine the cost of services and then establish a cost-plus pricing model to generate additional revenues. /Type /Group /Image8 18 0 R (*(%8H8c-
fd9@6_IjH9(3=DR1%? In general, this intervention represents the horizon for innovation across all revenue streams. /XObject << /Tabs /S State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{
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And what is feasible to achieve? 7. /F5 40 0 R xref
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. /Type /Page /CreationDate (D:20131230000155+10'00') How does the current system of international taxation work? State and Local Finance Data: Exploring the Census of Governments. Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. Who benefits from the deduction for charitable contributions? All major sources of revenue have grown in real dollars since 1977, with charges seeing the largest increase in percentage terms ($132 billion in 1977 to $575billion in 2019, or a 337 percent increase) and transfers seeing the largest increase in total dollars ($263 billion in 1977 to $762 billion in 2019, or a 189 percent increase). For instance, some cities have implemented a refundable deposit for beverage containers to encourage recycling or sought to enhance public safety by issuing speeding tickets to motorists. >> / #$
e-`w6w Never miss an insight. /Contents 64 0 R /Meta99 77 0 R /Image93 73 0 R Agu (2010) examined the . 10. >> >> What is the Highway Trust Fund, and how is it financed? endobj Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ Revenue Generation in Nigeria's Local Government. /ExtGState << endobj
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/ExtGState << What does the IRS do and how can it be improved? What is the schedule for the federal budget process? 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. << Taxes, fees, and user charges are considered "own-source" revenue. State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. /Image85 72 0 R 12 0 obj International Business Management, 3(3), 5460. Create new revenue streams. /ExtGState << >> 12 0 obj
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. /Parent 2 0 R However, the state government transfer total includes indirect federal funds that are initially allocated to states. Who bears the burden of a national retail sales tax? 0000000532 00000 n
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How does the deduction for state and local taxes work? A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. We also look into the future in an. >> Governments, with input from citizens, must decide how to manage risks 5 0 obj (*(%8H8c-
fd9@6_IjH9(3=DR1%? Elected officials have four primary revenue sources, each containing multiple levers. >> (All sources of local government general revenue do not sum to 100 percent because of rounding.). /S /Transparency 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. Alao, D. O., & Alao, E. M. (2013). /F1 20 0 R Key 2022 Takeaways. University of Lagos Press. 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 /Font << 0000002809 00000 n
/Image87 74 0 R Cover cost to serve where possible. Tax as a financial charge, is the main source of revenue generation for any government. /Image97 76 0 R What are health reimbursement arrangements and how do they work? 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). 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. 9 0 obj 68% of the world population projected to live in urban areas, un.org. What are tax credits and how do they differ from tax deductions? Local governments in Nigeria have developed over a number of years. << Transfers from the federal government have fluctuated considerably over the past three decades. We'll email you when new articles are published on this topic. Given state and local tax revenuevolatility resulting from the COVID-19 pandemic, and the large amount of federal transfers approved by Congress, particularly as part of the American Rescue Plan, these numbers will probably look different for fiscal years 2020 and 2021, but Census has not yet published that data. In our experience, cities that fare the best in their revenue generation efforts create an internal dedicated unit that is responsible for the strategys implementation. /Contents 43 0 R >> << Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. \\jG*"ktVJE or improve local service delivery, though the opposite can also be true. A review of revenue generation in Nigeria local government: A case study of Ekiti State. ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3
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/Type /Page Do all people eligible for the EITC participate? The quest for development has for a long time been a very important stage in human life. State governments collected $2.2 trillion of general revenues in 2019. 0000002251 00000 n
What are municipal bonds and how are they used? /Type /Group out of variations from the revenue generation capacities of component units. /Meta42 32 0 R azA/u|,j[^#R"US&HwksN$} YVbh Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. trailer
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Are the Social Security trust funds real? One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. <>/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>>
Why is the VAT administratively superior to a retail sales tax? What is the Canadian experience with a VAT? x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E
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8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! What are tax expenditures and how are they structured? 8. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. The contribution of property taxes to general revenue declined from 34 percent in 1977 to 30 percent in 1979, fell to a low of 27 percent in 2000, then returned to 30 percent in recent years. >> /Meta56 45 0 R /CS /DeviceRGB n /, another reform of local government #as, established. In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. What is a territorial tax and does the United States have one now? wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 R[? >> 10 0 obj
1 0 obj (Sources of state general revenue do not sum to 100 percent because of rounding.). What is global intangible low-taxed income and how is it taxed under the TCJA? What was the experience with return-free filing in California? /Type /Catalog We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] endobj 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. Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. /StructParents 4 /F1 20 0 R ;nUG]~[ sp!@Q06"NY;k
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Why do low-income families use tax preparers? Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. 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. 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). Dibie, R. A. OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. Which tax provisions subsidize the cost of health care? What is foreign-derived intangible income and how is it taxed under the TCJA? China Constitution of Federal Republic of Nigeria (1999). /StructParents 0 /XObject << Nicole Badstuber, London congestion charge has been a huge success. Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. endobj In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. /StructParents 0 /Parent 2 0 R 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. (2016). >> /Image8 18 0 R What are inversions, and how will TCJA affect them? endobj
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. Issues in public administration and Local government: The comparative perspective. Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. 14 0 obj <>
Livingstone, K. (2008). /CS /DeviceRGB A., & Adewoye, J. O. endobj How do the estate, gift, and generation-skipping transfer taxes work? <>
This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. Hassan, M. M. (2011). A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. appropriate. How might the taxation of capital gains be improved? >> /CS /DeviceRGB What are the tax benefits of homeownership? 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. /Contents [14 0 R 15 0 R 16 0 R] 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, /. 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