local government revenue generation pdflocal government revenue generation pdf
The reforms #hich gave recognition to, the local level #ere ta$en care of. State and Local Finance Data: Exploring the Census of Governments, Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate), Follow the Money: How to Track Federal Funding to Local Governments. /CS /DeviceRGB To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. 3 0 obj
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/Image8 18 0 R /XObject << /CreationDate (D:20131230000155+10'00') n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. 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. Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? sources, via the external sources and the internal source. New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). /StructParents 2 /Font << >> 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. /XObject <<
/F3 22 0 R /Contents [14 0 R 15 0 R 16 0 R] Revenue generation is the main source of income to the Federal, State and local Governments. /GS7 17 0 R Would tax evasion and avoidance be a significant problem for a national retail sales tax? Allocating resource revenues directly to citizens may reduce poverty and improve natural resource revenue accountability, though it may also starve the government of revenues for public investments. 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 . /StructParents 0 14 0 obj
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Essentials of management. Although local government revenue was about the same relative to gross domestic product in 1977 (8.6 percent) and 2017 (8.7 percent), it has fluctuated over the period (figure 3). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] xX8oANvfvV{9nv$&HZ
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/Count 10 Therefore, the following three areas should be examined: In addition, the city should refer back to the results of the citizen sentiment survey conducted during the preparatory stage to help inform the assessment of social acceptance. <>
8. In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. 3.16.1 Introduction. Cresthill Publishers Limited.
/Meta53 50 0 R /Meta43 34 0 R /Type /Page /Image8 18 0 R For cities and counties, property tax revenue makes up 61% of own-source tax revenuerevenue from taxes the local government leviesby far their largest tax source.
Public sector revenue management is as managing government revenue in public sectors. What would the tax rate be under a broad-based income tax? All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. Okwori, J., & Sule, A. Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership.
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68% of the world population projected to live in urban areas, un.org. /XObject << What is return-free filing and how would it work? /F9 55 0 R /F5 40 0 R
One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. /CS /DeviceRGB G$\0#?; >> This was localities largest single source of tax revenue. Aransi, I. O. /ExtGState << ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3
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iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N Small Business Effect: Potential meaningful. 2018. The study concludes that local government finance has a great impact on development as it is a major factor in getting adequate financial resources and has become a problem because of political inference in local government affairs. /F3 84 0 R A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. /Meta25 33 0 R <>>>
>> Fines. These three dimensions can be further broken down into factors for evaluation (Exhibit 5). >>
Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. Small businesses . /Resources << The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. How did the TCJA change taxes of families with children? /Group << Fix the home. !ODL 2}PE^eF}6m 0|A
h%D|k[ It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. Governments, with input from citizens, must decide how to manage risks /F4 23 0 R However, the composition of tax revenue has changed somewhat. /GS7 17 0 R /Resources << We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. 2
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/F5 40 0 R Revenue Generation in Nigeria's Local Government. >> /MediaBox [0 0 595.32 842.04] /Meta37 37 0 R 3. How does the availability of tax-favored retirement saving affect national saving? What are Opportunity Zones and how do they work? stream
>> What are dynamic scoring and dynamic analysis? Cities that want to implement new charges will be more likely to build public support if such measures both induce positive behavior and have a clear, equitable, and risk-averse public benefit. /Font << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Learning theories: Their influence on teaching methods. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] University Press. Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. How does the federal tax system affect low-income households? Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer.
/Meta82 68 0 R What did the 200810 tax stimulus acts do? What tax incentives exist to help families pay for college? Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center.
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. Are the Social Security trust funds real? Gordon, Tracy, Richard Auxier, and John Iselin. V)gB0iW8#8w8_QQj@&A)/g>'K t;\
$FZUn(4T%)0C&Zi8bxEB;PAom?W= << In Saudi Arabia, the Ministry of Municipal and Rural Affairs has a control unit that monitors the performance of regions and the regional government authorities that oversee municipalities.
/ExtGState << 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.
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. The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . /F1 20 0 R Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. Furthermore, technological advancements can aid increased surveillance. >> What is foreign-derived intangible income and how is it taxed under the TCJA? Elected officials have four primary revenue sources, each containing multiple levers. Majority endobj [/ICCBased 11 0 R]
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). /GS7 17 0 R >> Who bears the burden of a national retail sales tax? 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. 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. The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. What are the sources of revenue for state governments? Local government administration in Nigeria: A comparative perspective. By 2050, 68 percent of the global population will live in urban areas. 9. Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. >> /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. /Image8 18 0 R ;nUG]~[ sp!@Q06"NY;k
g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w /Annots [27 0 R 28 0 R] /S /Transparency >> In addition, to help gauge the likelihood and tenor of social acceptance prior to forging ahead with implementation, cities could consider conducting a citizen sentiment survey to understand how receptive residents might be to specific changes in fee structures and charges. %PDF-1.5
971z This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. endobj
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Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. <>>>
Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. Why do low-income families use tax preparers? /Meta65 57 0 R 0000003920 00000 n
The State's own budgetary issues have put a major strain on local government budgets across Illinois. Alao, D. O., & Alao, E. M. (2013). /CS /DeviceRGB /Meta40 35 0 R /GS31 30 0 R /F1 20 0 R >> What are the tax benefits of homeownership? Dubai instituted a knowledge dirham, a flat charge that applies to all government services. The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. Revenue generation as a major source of income for the state government: An empirical analysis of two parastatals. /Meta39 39 0 R This unit has several responsibilities. % (All sources of local government general revenue do not sum to 100 percent because of rounding.). Revenue generation in Nigeria local governments is principally derived from tax. 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. 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. >> >> "Follow the Money: How to Track Federal Funding to Local Governments." Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. 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. Li'}4I>A7i3;g f>dm,orW6XCid&ntGMhJ^ur!y]j]V CWD.6Eh.\Z35 =+`=+Zj:8l?3ZbS8h._=mp,:bx+2r&^N
J'%3U4oHnkb~u*k.[pg >> Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes Financial management in Nigerian local government. 2. Local governments collected $1.7 trillion of general revenue in 2017.
/Meta38 38 0 R >> /Group << 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. What is the role of monetary policy in alleviating economic downturns? These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. 4. /Meta99 77 0 R revenue allocation among federal, state and local governments in the country. [/ICCBased 14 0 R]
/Contents 79 0 R 12 0 obj
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. >> endobj 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
How did the Tax Cuts and Jobs Act change business taxes? /Tabs /S Never miss an insight. /Meta81 69 0 R The logic is that, in areas where the revenue capacity is high, a relative higher tax . https://www.grin.com/document/293498. This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. Catawba Publishing Company.
Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. /ExtGState << Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. /Parent 2 0 R How have the sources of revenue for state and local governments changed over time? /MediaBox [0 0 595.32 842.04] The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . In general, this intervention represents the horizon for innovation across all revenue streams. 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. A., & Adewoye, J. O. /Parent 2 0 R /Image8 18 0 R 0000002251 00000 n
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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. 68% of the world population projected to live in urban areas, un.org. Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). Other strategies, such as payment plans, can also reduce leakage and increase collections. What are municipal bonds and how are they used? << International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. >> out of variations from the revenue generation capacities of component units. (Exhibit 1). In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . /F4 85 0 R Can poor families benefit from the child tax credit? 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. State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. endobj
/Font << 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 . >> /F2 21 0 R 8
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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. Eneanya, A. N. (2012).
>> 2 0 obj In: Oloruntoba, S.O. 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. Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. Dibie, R. A. What are the major options for comprehensive tax reform? Impact on economy. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 /Contents 62 0 R Local governments collected $1.7 trillion of general revenue in 2017. International Business Management, 3(3), 5460. /S /Transparency What are tax credits and how do they differ from tax deductions? Service fees. As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. Part of Springer Nature. As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. What is the TCJA repatriation tax and how does it work? /Tabs /S How does the federal budget process work? This charge generates more than $100 million in revenue each year. /ExtGState << What are state balanced budget requirements and how do they work? /Length 5747 >> What are the sources of revenue for state governments? /F2 21 0 R What is the difference between marginal and average tax rates? Three local government officials were also interviewed. Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. 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. 2. What tax incentives encourage energy production from fossil fuels? Urban-Brookings Tax Policy Center. endobj
However, the state government transfer total includes indirect federal funds that are initially allocated to states. 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, &. Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. Cover cost to serve where possible. >> Nicole Badstuber, London congestion charge has been a huge success. What is the Medicare trust fund, and how is it financed? (2006). Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. The authentic confucius: A life of thought and politics. endstream
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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. What is the difference between refundable and nonrefundable credits? Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. /F1 20 0 R We strive to provide individuals with disabilities equal access to our website. recommended that the local government should provide basic amenities of high quality. What would the tax rate be under a national retail sales tax?
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Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . To serve as an intermediary between government at the center and local communities. >> /Meta42 32 0 R /GS31 30 0 R The research instruments used for data collection were questionnaire and interview. /Type /Group Issues in public administration and Local government: The comparative perspective. These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. >> /Resources << /MediaBox [0 0 595.32 842.04] However revenue generation by communities dates back to 1986 when central government requested the local . State and Local Finance Data: Exploring the Census of Governments. It is very important especially for developing countries because in developing . /StructParents 6 What is the history of the federal budget process? <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
(&. /Meta63 59 0 R 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. How might the taxation of capital gains be improved? Revenue generation is the main source of income to the Federal, State and local Governments. This is a preview of subscription content, access via your institution. Taxes, fees, and user charges are considered "own-source" revenue. %PDF-1.4
Ola Ventures. /S /Transparency How did the TCJA affect incentives for charitable giving? - 185.64.219.103. /StructParents 0 /Type /Catalog /Annots [86 0 R 87 0 R 88 0 R 89 0 R] What are the major federal payroll taxes, and how much money do they raise? /Tabs /S What are the drawbacks of return-free filing? xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- How do phaseouts of tax provisions affect taxpayers? /F3 22 0 R Google Scholar. 10 0 obj /F1 20 0 R In so doing, they impose some taxes and rates on these economic activities as a way of generating funds for their To guide price hikes, cities could use benchmarks to determine the acceptable range. First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. What options would increase federal revenues? The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. 5366 0 obj<>stream
Please try again later. 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 << /Parent 2 0 R /F7 26 0 R Livingstone, K. (2008). /S /Transparency /Parent 2 0 R /XObject << 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. wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 Thus, the 'ocal government cannot embar$, execute, and possibly carryout the maintenance of these pro%ects and other responsibilities, This is the basic reason #hy development is s$eletal at some 'ocal -overnment, councils in Nigeria. /Meta54 51 0 R /Font << 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). Palgrave Macmillan, Cham. Edogbanya, A., & Sule, J. G. (2013). /Group << 2 0 obj
Annual Survey of State and Local Government Finances. << >> To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in Each time, the city brought in $7 million to $9 million in revenue. /Image85 72 0 R /Kids [4 0 R 5 0 R 6 0 R 7 0 R 8 0 R 9 0 R 10 0 R 11 0 R 12 0 R 13 0 R] /F1 20 0 R /Type /Group #$
e-`w6w 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. 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. Catawba Publishing Company. There is no one route that cities can or should take to boost revenues. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. What are Roth individual retirement accounts? What are the economic effects of the Tax Cuts and Jobs Act? Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /S /Transparency These meetings serve as a way to monitor progress and enable proper implementation. Developing countries revenue growth is hampered by a . /MediaBox [0 0 595.32 841.92] How large are the tax expenditures for retirement saving? 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. Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. What does it mean for a government program to be off-budget? 1 0 obj /F10 61 0 R \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{
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LG8D6 %$5 https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. What would and would not be taxed under a broad-based income tax? 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). This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. What types of nonemployer-sponsored retirement savings accounts are available? Bundle charges. . Longman. 1
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