/Image73 63 0 R /CS /DeviceRGB How did the TCJA change taxes of families with children? 6 What are error rates for refundable credits and what causes them? 3 0 obj the enabling law in form of local government act 1997 (amended). In 2020 and 2021, Congress transferred a large amount of funds to state governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. https://www.grin.com/document/293498. >> / Since development demands a lot of capital, this study will critically analyze the relationship between local government finance system i.e. /GS31 30 0 R (2006). 0 4. All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. Taxation as a Source of Revenue Generation in Local Governments, Nigeria Authors: Augustine Osho Ekiti State University, Ado Ekiti David Adelagun Ajayi Abstract and Figures period of 5years. 4 0 obj 2. 13 0 obj /Resources << /Meta57 46 0 R How did the Tax Cuts and Jobs Act change personal taxes? Ayodele, I. O., & Sunday, A. E. (2009). xo A>a#dkU(0 KJ@C2aOb4a&MoZ(K#YWa-SI{;E zubQ?$6 J&/oB50uvF>LO>Cw~N.1~,s%8#/A"akFu^6V07ST]hi/p4g8GtC? _X*O9H+CaB(ErQK]0K|d)F2t4a6ntHFcjdiD By 2050, 68 percent of the global population will live in urban areas. endobj /GS7 17 0 R These meetings serve as a way to monitor progress and enable proper implementation. However, the state government transfer total includes indirect federal funds that are initially allocated to states. The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 1. . >> endstream /Count 10 It operates a federal system of government that is, . Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. !ODL 2}PE^eF}6m 0|A h%D|k[ /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] endobj The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. What is the TCJA base erosion and anti-abuse tax and how does it work? <>>> 0000003920 00000 n /Contents 67 0 R /Image89 71 0 R Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. >> /S /Transparency In our experience, governments can capture significant valueup to 50 percent of potential additional revenuesby implementing measures linked to effectiveness such as enhancing collections and audit processes or better asset monetization. /F6 41 0 R /S /Transparency #$ e-`w6w Something went wrong. /Image8 18 0 R This charge generates more than $100 million in revenue each year. What is the Low-Income Housing Tax Credit and how does it work? [/ICCBased 9 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. It is very important especially for developing countries because in developing . 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. The State's own budgetary issues have put a major strain on local government budgets across Illinois. /CS /DeviceRGB Catawba Publishing Company. These factors often include volume of activity, location, and period of validity. simply because of poor finances arising from ade8uate revenue generation drive. 2016. /F3 22 0 R n /, another reform of local government #as, established. Who bears the burden of a national retail sales tax? /F4 23 0 R 1 0 obj How does the tax system affect US competitiveness? endobj What tax incentives encourage energy production from fossil fuels? All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). /XObject << What are the drawbacks of return-free filing? /Resources << /GS7 17 0 R What are municipal bonds and how are they used? 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. [/ICCBased 14 0 R] Gordon, Tracy. /Parent 2 0 R Cities can also raise revenues by increasing the number of transactions through various approaches. Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. 1346-1366. The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, % /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] What is the role of monetary policy in alleviating economic downturns? An effective assessment will analyze a given interventions technical feasibility and implementation. /F4 85 0 R In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. /Image87 74 0 R Census of Governments, vol. >> >> Fix the home. %(zC]N"t~'ewd+*a[`.dP(wz)Vio+qjXvVmWHS%n}"GC3m*.#w+.T#p1f^HgC`|Mzcs,JX8/v>na,4t^}$$\X S:ds0{ws:yGu.%;x/\)F@!>od1v((EF|' Local Effect: Beginning FY 2024, revenues potentially decrease for local governments that own and operate facilities that use the energy sources removed from the RPS, as discussed below. /MediaBox [0 0 595.32 842.04] How did the TCJA affect incentives for charitable giving? endobj Longman. 'ocal governments in, over a number of years. Livingstone, K. (2008). What would the tax rate be under a broad-based income tax? /ExtGState << The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. 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. 11 0 obj /Parent 2 0 R 3.16.1 Introduction. /Type /Group 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. /Resources << How should distributional tables be interpreted? /CS /DeviceRGB >> Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. /Meta53 50 0 R 8 0 obj (All sources of local government general revenue do not sum to 100 percent because of rounding.) Meanwhile, individual income taxes have also increased as a percentage of state and local general revenue, providing 10 percent in 1977 and 13 percent in 2019. <>stream /Contents 70 0 R Cover cost to serve where possible. 3. /Type /Page or improve local service delivery, though the opposite can also be true. /Tabs /S N')].uJr State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review >> /Type /Group 2 0 obj GRIN Verlag. 92so74oi J. 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. Washington DC: Urban Institute. 10. <>>> What would and would not be taxed under a national retail sales tax? What tax changes did the Affordable Care Act make? << Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. 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. 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. But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. Download chapter PDF Introduction. 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, &. >> /Type /Group 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. /Meta52 49 0 R The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. /F7 42 0 R How does the tax system subsidize child care expenses? endobj 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. 1 0 obj /Tabs /S % /Font << The potential effect on electricity prices is discussed in the Additional Comments section below. /S /Transparency /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). What is a territorial tax and does the United States have one now? /MediaBox [0 0 595.32 842.04] The quest for development has for a long time been a very important stage in human life. How accurate are long-run budget projections? What are state balanced budget requirements and how do they work? /Meta54 51 0 R /F2 21 0 R Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. What kinds of tax-favored retirement arrangements are there? 2. 5356 11 >> /Type /Group What is the difference between refundable and nonrefundable credits? /Resources << /Font << What can state and local sales taxes tell us about a national retail sales tax? 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. If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in How did the TCJA change the standard deduction and itemized deductions? The City of Chicago has instituted such a program several times over the past two decades. endobj 11. endobj /Meta39 39 0 R (2022). Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances /S /Transparency >> A citizens guide to the fascinating (though often complex) elements of the US tax system. The logic is that, in areas where the revenue capacity is high, a relative higher tax . 14 0 obj /F7 42 0 R Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 endobj What is carried interest, and how is it taxed? 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. [/ICCBased 11 0 R] Global Journal of Management and Business Research Administration and Management, 13(4), 1226. 8 >> This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. /StructParents 5 Government and to the State Governments. /F1 20 0 R Create new revenue streams. << Essentials of management. Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). What are the Social Security trust funds, and how are they financed? The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. /F2 21 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. The research instruments used for data collection were questionnaire and interview. 15 0 obj /Resources << Introduce innovative fees and charges. >> Financial management in Nigerian local government. /Contents 56 0 R /Im2 19 0 R Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. 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. A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. Norton Francis and Frank Sammartino (2015). How does the earned income tax credit affect poor families? 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. Global Journals Inc. (USA). Alao, D. O., & Alao, E. M. (2013). /F2 83 0 R %PDF-1.4 Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. A review of revenue generation in Nigeria local government: A case study of Ekiti State. 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. /Contents 29 0 R What are tax expenditures and how are they structured? 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. We strive to provide individuals with disabilities equal access to our website. stream 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. The principal aims of creating local governments were as follows: 1. Key 2022 Takeaways. What is the tax treatment of college and university endowments? /Meta55 44 0 R Local governments in Nigeria have developed over a number of years. 0000001471 00000 n Other strategies, such as payment plans, can also reduce leakage and increase collections. /Annots [86 0 R 87 0 R 88 0 R 89 0 R] 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. /F9 55 0 R /Type /Group state and local government with a recommendation that conscious effort be made to allocate more revenues to states and local governments. The reforms #hich gave recognition to, the local level #ere ta$en care of. xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ All dates in sections about revenue reference the fiscal year unless stated otherwise. /F10 61 0 R Eneanya, A. N. (2012). These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. Small businesses . Problems of revenue generation in local government administration in Nigeria. /GS7 17 0 R /Tabs /S Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. What are state rainy day funds, and how do they work? Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. Bundle charges. On the other hand, if the state collects a tax imposed by local governments, the collection and distribution to the imposing local governments is treated as an agency transaction; that is, the receipts are reported entirely as tax revenue of the local governments and not as either a state tax or state intergovernmental expenditure. Dubai instituted a knowledge dirham, a flat charge that applies to all government services. /Font << How do US corporate income tax rates and revenues compare with other countries? What would and would not be taxed under a VAT? City assets and investments. /MediaBox [0 0 595.32 841.92] wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 Transfers from the federal government have fluctuated considerably over the past three decades. Palgrave Macmillan, Cham. In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. How would various proposals affect incentives for charitable giving? City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. /F4 23 0 R Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. <> The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . 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. /Font << /F3 22 0 R 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. US Census Bureau. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. 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