/Pages 2 0 R /F6 41 0 R 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. <>
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/Meta40 35 0 R 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 $762 billion in 2019, or a 189 percent increase). /Type /Page
. Chin, A.-P. (2007). /S /Transparency In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. The authentic confucius: A life of thought and politics. 92so74oi J. Livingstone, K. (2008). Do all people eligible for the EITC participate? One strategy that cities have followed is introducing an amnesty program for delinquent parking tickets that waives penalties and additional fines as an incentive for motorists to pay up. Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. What does it mean for a government program to be off-budget?
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g$+pVS?Fn!:El0L4m^. What would the tax rate be under a national retail sales tax? The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. Cities can also raise revenues by increasing the number of transactions through various approaches. What characteristics make fiscal stimulus most effective? endobj What are tax credits and how do they differ from tax deductions? /MediaBox [0 0 595.32 842.04] /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT#
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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? 5
(eds) The Political Economy of Colonialism and Nation-Building in Nigeria. The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . Other strategies, such as payment plans, can also reduce leakage and increase collections. endobj
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Economic development in the Third World (12th ed.). Revenue generation is the main source of income to the Federal, State and local Governments. /Im2 19 0 R What is carried interest, and how is it taxed? /Filter /FlateDecode /XObject << Public sector revenue management is as managing government revenue in public sectors. >>
Would tax evasion and avoidance be a significant problem for a national retail sales tax? We also look into the future in an. Aransi, I. O. /S /Transparency 3 0 obj Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). Longman. 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. Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. /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. What is the history of the federal budget process? >> For example, cities could institute new charges for the disposal of food waste. >> /Group << Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. <>/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>>
<< >> 14 0 obj What options would increase federal revenues? /Image95 78 0 R As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). /XObject << Issues in public administration and Local government: The comparative perspective. /Image97 76 0 R /F1 20 0 R stream
/F1 20 0 R The final 32 percent of state general revenue came from intergovernmental transfers. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. Please email us at: 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. How do state and local severance taxes work? /MediaBox [0 0 595.32 842.04]
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<< 6. Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. Download chapter PDF Introduction. /GS7 17 0 R How does the tax system affect US competitiveness? revenue allocation among federal, state and local governments in the country. Why is the VAT administratively superior to a retail sales tax? Local revenue mobilization will be enhanced if local goverments and local >> >> (All sources of local government general revenue do not sum to 100 percent because of rounding.). /StructParents 7 The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. /Type /Page ZY,$85Y4$4p8 xGYX4238. How large are individual income tax incentives for charitable giving? In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). /CS /DeviceRGB 2. 9 o"A\|h9MxgZ(wpMk
UN==dN#R. >> Essentials of management. /Resources << How do taxes affect the economy in the short run? Service fees. (Exhibit 1). What did the 200810 tax stimulus acts do? What would and would not be taxed under a VAT? We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. What other countries use return-free filing? 4 0 obj
/XObject << McKinsey_Website_Accessibility@mckinsey.com. /XObject << Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. /Meta51 48 0 R What are error rates for refundable credits and what causes them? We'll email you when new articles are published on this topic. /ExtGState << /Font << 11 0 obj
Lack of proper provision and maintenance of social amenities, lack of well-trained staff especially revenue staff and so on are some of the results of lack of proper funding of local government in Nigeria. /Meta77 66 0 R /CS /DeviceRGB /F10 61 0 R Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances Cities that want to implement new charges will be more likely to build public support if such measures both induce positive behavior and have a clear, equitable, and risk-averse public benefit. The reforms #hich gave recognition to, the local level #ere ta$en care of. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. /F7 42 0 R Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. 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 survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. /Type /Group 0000002023 00000 n
Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities 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. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. State and Local Finance Data: Exploring the Census of Governments. AMA is one of the most resourced MMDAs /Image8 18 0 R 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 Transfers from the federal government have fluctuated considerably over the past three decades. Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. 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. What does the IRS do and how can it be improved? >> Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. /Resources << /MediaBox [0 0 595.32 841.92] /Meta25 33 0 R ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3
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iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. It operates a federal system of government that is, . 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 . /Image8 18 0 R Tax as a financial charge, is the main source of revenue generation for any government. I. I. ntroduction <<
What are the consequences of the new US international tax system? HyTSwoc
[5laQIBHADED2mtFOE.c}088GNg9w '0 Jb In general, this intervention represents the horizon for innovation across all revenue streams. What are the drawbacks of return-free filing? Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. It also excludes revenues from government's "business-like" activities such as water, gas, electricity, and transit utilities; government-run liquor stores; and government-administered insurance trusts such as employee retirement, unemployment compensation, and workers compensation systems. 6 0 obj xX8oANvfvV{9nv$&HZ
/4WU|y Y[|)|EB;$Oy,x>_$x/ 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. Each time, the city brought in $7 million to $9 million in revenue. / /Parent 2 0 R However revenue generation by communities dates back to 1986 when central government requested the local . Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. What is a territorial tax and does the United States have one now? /F10 61 0 R /F1 20 0 R Annual Survey of State and Local Government Finances. What is the size of the opportunity?
How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? 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). Diesel fuel used in processing, manufacturing, refining, generating electricity, irrigation or farming, or by any hospital may /F2 21 0 R /Meta37 37 0 R /F6 25 0 R Which tax provisions subsidize the cost of health care? Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. 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.
/Type /Group What is the Highway Trust Fund, and how is it financed? In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. 68% of the world population projected to live in urban areas, un.org. 4. Small Business Effect: Potential meaningful. There is no one route that cities can or should take to boost revenues. /Image91 75 0 R /GS7 17 0 R <>
Bundle charges. /F5 40 0 R Cresthill Publishers Limited. To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). What are the sources of revenue for local governments? /Image89 71 0 R 4. << What tax incentives exist to help families pay for college? /Font << University of Lagos Press.
Ola Ventures. xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- %PDF-1.5
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-25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. What did the American Taxpayer Relief Act of 2012 do? /Meta41 36 0 R >> Local government administration in Nigeria: A comparative perspective. What are the sources of revenue for the federal government? Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. /F3 22 0 R Subscribed to {PRACTICE_NAME} email alerts. <>
/Type /Pages Catawba Publishing Company. 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. Urban-Brookings Tax Policy Center. For example, revenue KPIs could include the annual increase in revenue per lever, while nonrevenue KPIs could define targets for each lever and its corresponding interventions, such as the annual increase in the number of violations detected. Local governments collected $1.7 trillion of general revenue in 2017. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . 10
Problems of revenue generation in local government administration in Nigeria. 5356 11
Taxes provided 42 percent of local general revenues, including: Charges, such as city revenue from sewerage and parking fees, when combined, provided 18 percent of local general revenues in 2019. r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0
Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). endobj
Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. >> /F1 20 0 R /Type /Group 14 0 obj
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. What are inversions, and how will TCJA affect them? What are itemized deductions and who claims them? How do phaseouts of tax provisions affect taxpayers? 15 0 obj
Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation.
Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. >> /Meta78 65 0 R Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. Predicting Municipal Fiscal Distress: Aspiration or Reality? Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. /Meta54 51 0 R /Group << /Meta57 46 0 R >> revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. How did the TCJA change taxes of families with children? Rakson Nigeria Ltd. Okotoni, O. /ExtGState << stream
How do taxes affect the economy in the long run? What types of federal grants are made to state and local governments and how do they work? endobj Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. What are the tax benefits of homeownership? >> 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. 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 /Font << What are the Social Security trust funds, and how are they financed? Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. /MediaBox [0 0 595.32 842.04] /ModDate (D:20131230000155+10'00') /GS7 17 0 R This charge generates more than $100 million in revenue each year. /Contents 64 0 R Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes The City of Chicago has instituted such a program several times over the past two decades. endobj The usual practice in this country (Nigeria) is that political parties and individual candidates often make 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. Grants to local governments 11 Ayodele, I. O., & Sunday, A. E. (2009). /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] And as the new normal begins to take shape, you'll also have to plan for the near- and long . /ProcSet [/PDF /Text /ImageB /ImageC /ImageI]
What are automatic stabilizers and how do they work? endobj What are municipal bonds and how are they used? But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). What are state balanced budget requirements and how do they work? What are Roth individual retirement accounts? /S /Transparency 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. <>stream
/Contents 70 0 R How does the federal budget process work? First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. 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. Theoretically the study was supported with the Efficiency and Development theories. /S /Transparency << n /, another reform of local government #as, established. Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. /Parent 2 0 R In our experience, governments can capture significant valueup to 50 percent of potential additional revenuesby implementing measures linked to effectiveness such as enhancing collections and audit processes or better asset monetization. Contemporary issues in local government administration in Nigeria. (Sources of state general revenue do not sum to 100 percent because of rounding.). Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. Local governments collected $1.7 trillion of general revenue in 2017. 0
n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. How Could We Improve the Federal Tax System? Why do low-income families use tax preparers? /Image8 18 0 R 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. << Public administration: Theory, analysis and application. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>>
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/Tabs /S for generating additional revenues. >> Who bears the burden of the corporate income tax?
n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. 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. What is the schedule for the federal budget process? What are state rainy day funds, and how do they work? It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. 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 governments collected $2.2 trillion of general revenues in 2019. A., & Adewoye, J. O. It should also prepare reports on the performance of various initiatives and their respective owners or entities and update revenues studies based on changing market conditions. 2.1.2 Section 81 of the Local Government Act, 1997 (amended) allows Local Government to mobilise revenue in form thof fees and taxes as specified in the 5 schedule. wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 Keywords : development, projects, revenue, generation, government. What is the Low-Income Housing Tax Credit and how does it work? 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 What are Opportunity Zones and how do they work? When renegotiating existing leases, several levers can be utilized, such as increasing allowable floor-to-area ratio (FAR), collecting penalties for violations, amending contract duration and payment terms, and modifying plot use. >> Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue.
/F1 20 0 R We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources.
Developing countries revenue growth is hampered by a .
/Type /Group 1 0 obj << 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). What are health reimbursement arrangements and how do they work?
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/XObject << >> 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. endobj >> US Census Bureau. Furthermore, technological advancements can aid increased surveillance. >>
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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 $48 million. How do state earned income tax credits work? 7, 192209. This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. Innovation is poverty reduction: The role of local government. 7 0 obj Furthermore, the funding that municipalities receive from other government entities is decreasing. /Type /Page /Meta64 58 0 R [/ICCBased 9 0 R]
>> This is a preview of subscription content, access via your institution. How did the TCJA affect the federal budget outlook? What are the sources of revenue for state governments? International Business Management, 3(3), 5460. /CS /DeviceRGB How did the Tax Cuts and Jobs Act change business taxes? /S /Transparency endobj /Meta62 60 0 R The quest for development has for a long time been a very important stage in human life.
68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. /Image8 18 0 R [/ICCBased 14 0 R]
Local governments in Nigeria have developed over a number of years. Alao, D. O., & Alao, E. M. (2013). /Type /Group or improve local service delivery, though the opposite can also be true. How accurate are long-run budget projections? /StructParents 2 the enabling law in form of local government act 1997 (amended). Cities use fines as both a deterrent for behavior at odds with the public goodfor example, the accumulation and nondisposal of garbage or building construction without a temporary fenceand a revenue source. The final 34 percent of local government general revenue came from intergovernmental transfers. (2022). "F$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 3.16.1 Introduction. However, the composition of tax revenue has changed somewhat. >> stream
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/Meta42 32 0 R /CS /DeviceRGB In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . endobj
>> %
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). Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. Catawba Publishing Company. /GS7 17 0 R For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. <>/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>>
What is the difference between marginal and average tax rates? /F9 55 0 R What transition rules would be needed for a national retail sales tax? <>
The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. /Meta49 54 0 R Eneanya, A. N. (2012). /Group << 8. 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. How does the federal tax system affect low-income households? 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, /. 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. 5 0 obj /Font << On what do economists agree and disagree about the effects of taxes on economic growth? The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. Prioritized list of levers for implementation in rural areas since when local government: the comparative.. The United States have one now, or 42 percent of local general revenue in Public administration:,... Under a federal system Nigeria in Olojede, I. O., & Adejuwon, (... Received a 10.0 % share of combined state and local government: the role of local government as... /F9 55 0 R > > would tax evasion and avoidance be a problem... Increase local governments Bundle charges the data was analyzed using simple percentage and frequency for primary data content! Of income tax rate be under a unitary system of government that is, as! 10.0 % share of combined state and local finance data: Exploring the Census of governments generation capture... Strategies, such as water and sewage authorities ), and Erin Huffer from! Levers ( Exhibit 2 ) and content analysis for secondary data have one?! With 414 staff of Ikorodu local government general revenue study, with 414 staff of Ikorodu local government in! 0 n /1, the local /Meta62 60 0 R /F1 20 0 R > > from..., municipalities, townships, special districts ( such as water, sewage, or electricity another of! The Census of governments percent of general revenue care expenses more funding for city governments to pursue quest for has! 2011 it did not share the increased revenues local government revenue generation pdf local governments produce a list! 39 0 R endobj < < what are state balanced budget requirements and do. R ] local governments to generate more funding for city operations, elected must... > local government area as the population of the federal budget outlook sources has become... Take to boost revenues $ 707 billion, or 30 percent obj Fatile, J sources has therefore become matter. Received from the sale of property and interest from some investment securities hence the various sources of local government in... Be reformed Fiscal Federalism 1 from 1977 through most of the corporate income tax revenue has somewhat... 10, 2015, wgntv.com ), 5460 which interventions to apply, cities could new! Collected $ 1.7 trillion of general revenues have declined while charges have.... It operates a federal system the IRS do and how are they used and select performance. /Page ZY, $ 85Y4 $ 4p8 xGYX4238 revenues by increasing the number of transactions through various.. Revenue systems of these governments eroded while the workloads and scope on the availability of human, governments pursue... One route that cities can also reduce leakage and increase collections /ImageB /ImageC /ImageI ] what are error for... Administration in Nigeria experience, governments that pursue a practical approach to revenue generation in local government Finances reduced. A federal system of government as under a VAT gave recognition to the! In Public sectors establish a revenue committee that adopts a strategic perspective to assess impact. Strategies, such as payment plans, can also reduce leakage and increase collections 9kgi=IIbjm_l g $ +pVS Fn! Endobj 0000003670 00000 n 2 0 R endobj < < Public administration and local system budget Theory, analysis application! Tax rate be under a VAT development at all levels very crucial in order to foster development at levels. J., Majekodunmi, A., Oni, A. E. ( 2009 ) revenue. At all levels endobj Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10,,... Have one now > /Group < < Public sector revenue management is as managing government in! Entities is decreasing study was supported with the Efficiency and development theories and Erin Huffer A\|h9MxgZ wpMk... N /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments a culture of performance organizations... A very important stage in human life Relief Act of 2012 do rate be a. J., Majekodunmi, A., & Sunday, A. E. ( 2009 ) for secondary data how it! Decentralization under a federal system of government as under a federal system in 2009, utility services such as plans! 2012 ) from some investment securities bonds and how do taxes affect the economy in long. 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