endobj Ola Ventures. 3 0 obj Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. /F1 20 0 R As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. 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. (2011). Who benefits from the deduction for charitable contributions? /Type /Group /Resources << What is the experience of other countries with national retail sales taxes? /Type /Page /Font << 9 o"A\|h9MxgZ(wpMk UN==dN#R. What would the tax rate be under a national retail sales tax? Local government personnel can be trained to administer simple but adequate revenue generation instruments. This intervention includes expanding the sheer quantity of service offerings and assets, extending charges to a larger user base, or increasing the frequency of surveillance and inspection for selected fine sources to maximize detection of violations. /MediaBox [0 0 595.32 842.04] /Tabs /S Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 How do flexible spending accounts for health care expenses work? Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. azA/u|,j[^#R"US&HwksN$} YVbh Majority )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ Accessed 18 July 2016. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. Thus, the 'ocal government cannot embar$, 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. In 2019 inflation adjusted-dollars, combined state and local general revenue increased from $1.2 trillion in 1977 to $3.5 trillion in 2019, or a 188 percent increase. >> In general, this intervention represents the horizon for innovation across all revenue streams. << 3 0 obj 2018. >> /Font << /F1 20 0 R 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. Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. The principal aims of creating local governments were as follows: 1. /Image8 18 0 R 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. The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. 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. Cities could also increase value from unused land plots through monetizing them either as lease contracts or through other more innovative publicprivate partnership structures, such as joint development agreements or joint ventures (Exhibit 4). responsibilities in the federation. /Font << <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> State governments collected $2.2 trillion of general revenues in 2019. /F3 22 0 R Lucy Dadayan (reports are updated quarterly), Surveying State Leaders on the State of State Taxes Nicole Badstuber, London congestion charge has been a huge success. /Meta81 69 0 R % 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. /Meta65 57 0 R wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 4 This charge generates more than $100 million in revenue each year. /Image8 18 0 R /Meta62 60 0 R What are the benefits of return-free filing? >> An effective assessment will analyze a given interventions technical feasibility and implementation. The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. CrossRef endobj /F1 20 0 R 11 0 obj 4, Government Finances. And what is feasible to achieve? What tax incentives exist to help families pay for college? How do taxes affect the economy in the short run? Do all people eligible for the EITC participate? State and Local Finance Data: Exploring the Census of Governments. /MediaBox [0 0 595.32 842.04] /GS31 30 0 R Aransi, I. O. endstream >> /GS7 17 0 R >> What is the Medicare trust fund, and how is it financed? What are the major federal payroll taxes, and how much money do they raise? /F2 83 0 R The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. /Resources << >> /S /Transparency A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. How do IRS audits affect low-income families? xX8oANvfvV{9nv$&HZ /4WU|y Y[|)|EB;$Oy,x>_$x/ <>>> 0000003348 00000 n /F2 21 0 R What policy reforms could simplify the tax code? Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. /F10 61 0 R >> First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. 971z >> Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. Concept Publications. <]>> /F1 82 0 R /Meta41 36 0 R In: Oloruntoba, S.O. Part of Springer Nature. endobj /Group << >> /Group << >> What are the major options for comprehensive tax reform? << The revenue generated is utilized by states and its functional departments for meeting the expenditures on infrastructure, public transportation, sanitation, legal systems, public safety, education, health care systems, military . /Resources << What is the tax treatment of charitable contributions? !ODL 2}PE^eF}6m 0|A h%D|k[ If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. Local Government Finance and Implications for Development: A Case Study of the Ikorodu Government Area Lagos State. trailer /Meta37 37 0 R Filipatali, T. (2013). Local governments collected $1.7 trillion of general revenue in 2017. Who bears the burden of federal excise taxes? Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). Revenue generation in Nigeria local governments is principally derived from tax. Bundle charges. /Type /Page How would small businesses be treated under a VAT? Key 2022 Takeaways. >> /F5 40 0 R /Group << International Journal of Economics, Commerce and Management, 3(6), pp. /Type /Group 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. /Image8 18 0 R 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. Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. /Tabs /S Local government administration in Nigeria: A comparative perspective. And as the new normal begins to take shape, you'll also have to plan for the near- and long . Dubai instituted a knowledge dirham, a flat charge that applies to all government services. /CS /DeviceRGB To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. We strive to provide individuals with disabilities equal access to our website. Essentials of management. How does the federal budget process work? 10. /Meta78 65 0 R Local tax limitations: a primer Property taxes . McKinsey_Website_Accessibility@mckinsey.com. What transition rules would be needed for a national retail sales tax? << >> 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. What are state balanced budget requirements and how do they work? City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. It operates a federal system of government that is, . /Font << for generating additional revenues. % Development which is a necessity in every society can be achieved to a great extent with adequate resources. What are automatic stabilizers and how do they work? /Image8 18 0 R Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . endobj 3 0 obj All dates in sections about revenue reference the fiscal year unless stated otherwise. In 2019, 31 percent of state general revenue came from the federal government (e.g., the federal share of Medicaid spending and federal transportation money allocated for state projects) and 1 percent came from local governments. 1 0 obj This source of revenue is mostly cyclical; it grew sharply during the 2001 and the 200709 recessions, receding in both cases as the economy recovered (figure 4). Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). endobj /F2 21 0 R . It is therefore recommended that these factors that affect administrative functions be addressed; staff salaries should be paid early; the little resources at hand should be utilized in building infrastructural facilities, and the constitutional laws and bye laws should be reviewed for proper understanding of local government autonomy, power and functions as the third tier of government. /MediaBox [0 0 595.32 841.92] >> /Image95 78 0 R City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. What is the unemployment insurance trust fund, and how is it financed? In 2020 and 2021, Congress transferred a large amount of funds to local 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. 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. Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. /StructParents 2 How do state and local individual income taxes work? 2 0 obj Alao, D. O., & Alao, E. M. (2013). This need underscores the eagerness on the part of state and local governments and even the federal government to look for jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j Why do low-income families use tax preparers? International Business Management, 3(3), 5460. /Type /Page /CS /DeviceRGB /Resources << 7, 192209. What are the economic effects of the Tax Cuts and Jobs Act? What would and would not be taxed under a national retail sales tax? Are the Social Security trust funds real? %PDF-1.5 What are the Social Security trust funds, and how are they financed? Cresthill Publishers Limited. /ExtGState << << Journal of Economics and Sustainable Development, 7(8),113123. /GS31 30 0 R << /Group << /Meta50 52 0 R /StructParents 0 Each time, the city brought in $7 million to $9 million in revenue. How did the Tax Cuts and Jobs Act change personal taxes? The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. To serve as an intermediary between government at the center and local communities. Hassan, M. M. (2011). Longman. /StructParents 6 Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. endobj 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 did the TCJA change taxes of families with children? /F1 20 0 R << << /Meta55 44 0 R In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. How large are the tax expenditures for retirement saving? stream /F1 20 0 R 1. 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. (*(%8H8c- fd9@6_IjH9(3=DR1%? << /Image93 73 0 R Innovation is poverty reduction: The role of local government. https://www.grin.com/document/293498. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. /F1 20 0 R >> Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 /XObject << (2006). /Parent 2 0 R /Resources << /Meta57 46 0 R What other countries use return-free filing? How does the tax system affect US competitiveness? Furthermore, the funding that municipalities receive from other government entities is decreasing. 2. 2 The State's own budgetary issues have put a major strain on local government budgets across Illinois. << How did the TCJA change the standard deduction and itemized deductions? It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. Fix the home. 8 0 obj Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). >> /GS7 17 0 R These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. The rapid urbanization of the worlds population is well under way. Create new revenue streams. 4 0 obj Download chapter PDF Introduction. /F6 25 0 R What is foreign-derived intangible income and how is it taxed under the TCJA? (2006). Optimizing land monetization has the potential to double baseline revenue from income-generating assets. 2 0 obj Catawba Publishing Company. /Tabs /S The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . 0000001471 00000 n /Group << What tax incentives exist to help families save for education expenses? 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. 3 <> =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. What is the size of the opportunity? www.iiste.org. >> What are itemized deductions and who claims them? The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. What is carried interest, and how is it taxed? /XObject << 1346-1366. For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. 6 %%EOF What would the tax rate be under a broad-based income tax? 2. 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. 2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 /ExtGState << 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. How large are individual income tax incentives for charitable giving? What would and would not be taxed under a broad-based income tax? 4. What is the difference between a tax-exclusive and tax-inclusive sales tax rate? This unit has several responsibilities. The largest state and local general own-source funds came from charges and property taxes (both 17 percent), followed by individual income taxes and general sales taxes (both 13 percent),and selective sales taxes (6 percent). Chin, A.-P. (2007). How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? 4. 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. /Image8 18 0 R N <> 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. /Meta44 31 0 R (*(%8H8c- fd9@6_IjH9(3=DR1%? >> Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb Todaro, M. P. (2015). >> <> D$IOS|O+kJp> Problems of revenue generation in local government administration in Nigeria. The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. 68% of the world population projected to live in urban areas, un.org. /Resources << The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. <>>> Who bears the burden of the corporate income tax? What is the TCJA base erosion and anti-abuse tax and how does it work? 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. 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). endobj 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 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). 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? /Length 5747 0000000016 00000 n endobj /Meta56 45 0 R /F2 21 0 R Developing countries revenue growth is hampered by a . The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. >> . /Meta39 39 0 R 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. n /, another reform of local government #as, established. 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 survey research design was adopted for this study, with 414 staff of local. 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