/Contents 64 0 R Alao, D. O., & Alao, E. M. (2013). 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). What are state rainy day funds, and how do they work? (*(%8H8c- fd9@6_IjH9(3=DR1%? However, the composition of tax revenue has changed somewhat. /CS /DeviceRGB 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. /Meta77 66 0 R 10 0 obj >> /Resources << What would and would not be taxed under a broad-based income tax? How does the current system of international taxation work? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 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. endobj 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. 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. /ModDate (D:20131230000155+10'00') (2014). Filipatali, T. (2013). What is the Highway Trust Fund, and how is it financed? Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. >> 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 . The authentic confucius: A life of thought and politics. 0000002809 00000 n )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. endobj This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. /CreationDate (D:20131230000155+10'00') Each time, the city brought in $7 million to $9 million in revenue. How do taxes affect the economy in the short run? Developing countries revenue growth is hampered by a . /F1 20 0 R We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. Fines. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. /Group << Diesel fuel used in processing, manufacturing, refining, generating electricity, irrigation or farming, or by any hospital may What is carried interest, and how is it taxed? /F2 21 0 R >> /S /Transparency /Contents 29 0 R The logic is that, in areas where the revenue capacity is high, a relative higher tax . What are error rates for refundable credits and what causes them? As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. % /XObject << Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. /Image8 18 0 R >> What are the sources of revenue for local governments? /XObject << 0000003348 00000 n "F$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 International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). 0000002251 00000 n /Resources << 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. /Tabs /S Social acceptance. /GS31 30 0 R How do phaseouts of tax provisions affect taxpayers? This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. 15 0 obj /Meta40 35 0 R /S /Transparency Prior to the 2011 state income tax increase local governments received a 10.0% share of the income tax revenue. /Type /Page >> 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). Principles of leadership. stream 8 0 obj !ODL 2}PE^eF}6m 0|A h%D|k[ % . City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list. /Filter /FlateDecode Another 6percent of localgeneral revenue came from miscellaneous sources such as amounts received from the sale of property and interest from some investment securities. How would the tax system need to change with return-free filing? Public sector revenue management is as managing government revenue in public sectors. endobj AMA is one of the most resourced MMDAs Are the Social Security trust funds real? How does the federal government spend its money? sources, via the external sources and the internal source. /Parent 2 0 R 5 0 obj 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. The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, In general, this intervention represents the horizon for innovation across all revenue streams. 3 0 obj Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. >> This was localities largest single source of tax revenue. Olaoye, C. O., Taiwo, O. 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. /F1 20 0 R However, the state government transfer total includes indirect federal funds that are initially allocated to states. China Constitution of Federal Republic of Nigeria (1999). The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. The potential effect on electricity prices is discussed in the Additional Comments section below. State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review /F4 85 0 R Urban Institute, Brookings Institution, and individual authors, 2022. 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. Financing Local Governments: Exploiting the potential of local revenue Introduction Local governments are constitutionally empowered to control, regulate and also raise revenues from activities in their jurisdiction. /GS7 17 0 R 3 /Meta51 48 0 R 3.16.1 Introduction. /XObject << What are inversions, and how will TCJA affect them? 11 /XObject << >> Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. Its time to change it,, Author Talks: The worlds longest study of adult development finds the key to happy living, The executives guide to new-business building, Generative AI is here: How tools like ChatGPT could change your business, Smart cities: Digital solutions for a more livable future, Dubai introduces innovation fees for government transactions,. B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: >> >> What is the TCJA repatriation tax and how does it work? /F1 20 0 R Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. What is the difference between zero rating and exempting a good in the VAT? wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 0000003592 00000 n How large are the tax expenditures for retirement saving? %PDF-1.4 Dibie, R. A. endobj /StructParents 0 <> Do existing tax incentives increase homeownership? >> /Image85 72 0 R The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . 14 0 obj Dubai instituted a knowledge dirham, a flat charge that applies to all government services. /S /Transparency /Parent 2 0 R /CS /DeviceRGB What is the tax treatment of college and university endowments? 4. Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities Agu (2010) examined the . Small Business Effect: Potential meaningful. /Tabs /S 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. >> Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. How does the earned income tax credit affect poor families? When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. /Tabs /S /GS31 30 0 R /Length 5747 /Type /Catalog 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. 10 0 obj A citizens guide to the fascinating (though often complex) elements of the US tax system. /Contents 62 0 R 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. What are defined benefit retirement plans? /StructParents 6 N What is the role of monetary policy in alleviating economic downturns? Never miss an insight. Introduce innovative fees and charges. 4, Government Finances. >> 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. #$ e-`w6w %PDF-1.5 What is the size of the opportunity? The history of man has sho#n that, No system or rules can be effective #heth, er foreign or nature unless it en%oys some, measures of financial independence. What are the major federal payroll taxes, and how much money do they raise? What tax incentives exist for higher education? <>>> endobj << What are the sources of revenue for state governments? 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). /Group << /Resources << 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. /F2 83 0 R I. I. ntroduction /Meta50 52 0 R /CS /DeviceRGB endobj OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. /Meta57 46 0 R [/ICCBased 14 0 R] /F3 22 0 R << What is the Low-Income Housing Tax Credit and how does it work? For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. This unit has several responsibilities. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Tabs /S Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. 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. Gkq;T$iH5p6m&C~W]'%Yv$Jq * What is the breakdown of revenues among federal, state, and local governments? How do state and local corporate income taxes work? /MediaBox [0 0 595.32 842.04] 1 0 obj How Could We Improve the Federal Tax System? How did the TCJA affect the federal budget outlook? What would and would not be taxed under a VAT? 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. Gordon, Tracy, Richard Auxier, and John Iselin. Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. Create new revenue streams. Of course, feasibility depends in part on the impact of an action on the city and its residents. What did the 200810 tax stimulus acts do? <>stream What are Opportunity Zones and how do they work? /Resources << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] << Accessed 18 July 2016. [/ICCBased 9 0 R] What tax incentives encourage alternatives to fossil fuels? endobj In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. What would the tax rate be under a broad-based income tax? Bundle charges. for generating additional revenues. Cities can also raise revenues by increasing the number of transactions through various approaches. 4. Can poor families benefit from the child tax credit? /S /Transparency 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. /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) 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. /GS7 17 0 R <>/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>> What are tax expenditures and how are they structured? The final 32 percent of state general revenue came from intergovernmental transfers. What types of nonemployer-sponsored retirement savings accounts are available? 11 0 obj /XObject << 5366 0 obj<>stream Hb``$WR~|@T#2S/`M. The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. (2006). GRIN Verlag. What is the unemployment insurance trust fund, and how is it financed? responsibilities in the federation. /StructParents 8 /Meta52 49 0 R 10. /Meta58 47 0 R Three local government officials were also interviewed. The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. What is the schedule for the federal budget process? From 2010 to 2016, for example, central government funding as the share of total municipal revenue fell by approximately 12 percent, on average, across all countries in the Organisation for Economic Co-operation and Development (OECD) /GS31 30 0 R 3.5 Local government revenue sources by jurisdiction 7 3.6 Local government expenses by purpose 8 3.7 Taxation revenue share by sphere of government and source of revenue 8 3.8 Share of total taxation revenue by sphere of government over time 9 3.9 Vertical fiscal imbalance in Australia 10 4. Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . Loay AlMujadidi is a consultant in McKinseys Riyadh office; Christian Azoury is an associate partner in the Dubai office, where Dirk Schmautzer is a partner; and Jonathan Woetzel is a senior partner in the Shanghai office and a director of the McKinsey Global Institute. . /Im2 19 0 R Catawba Publishing Company. 2 )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ ZY,$85Y4$4p8 xGYX4238. https://doi.org/10.1007/978-3-030-73875-4_17, DOI: https://doi.org/10.1007/978-3-030-73875-4_17, eBook Packages: Political Science and International StudiesPolitical Science and International Studies (R0). How do state and local severance taxes work? Its time to change it, CityMetric, March 12, 2018, citymetric.com. /F5 40 0 R /F7 26 0 R /Meta39 39 0 R 6 0 obj How does the tax exclusion for employer-sponsored health insurance work? Tax is a compulsory levy imposed by government on individuals and companies, for the various legitimate function of the state (, Tax is a necessary ingredient for civili"ation. How have the sources of revenue for state and local governments changed over time? 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. >> /GS7 17 0 R Okwori, J., & Sule, A. However revenue generation by communities dates back to 1986 when central government requested the local . The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. International Business Management, 3(3), 5460. How do flexible spending accounts for health care expenses work? essential social services to the people. What can state and local sales taxes tell us about a national retail sales tax? /F5 40 0 R /Type /Page R[? City assets and investments. Economic development in the Third World (12th ed.). (&. Census of Governments, vol. This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. 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. For example, cities could institute new charges for the disposal of food waste. Wendthat,incitieswherearelativelyhighershareofrevenueiscollectedthrough nes, fees, and asset forfeitures, violent crimes are cleared at a relatively lower rate, 3 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. Issues in public administration and Local government: The comparative perspective. This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. 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. This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. Essentials of management. Who bears the burden of the corporate income tax? This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. /F6 25 0 R Form 2, or on the appropriate line on Nebraska and Local Sales and Use Tax Return, Form 10 . (*(%8H8c- fd9@6_IjH9(3=DR1%? As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. How receptive citizens and businesses are to a given intervention in a revenue stream can have significant impact on the interventions long-term viability. /Group << These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. /Meta82 68 0 R %PDF-1.5 As such, it should have a seat on the revenue committee as well as the authority to define roles and responsibilities to track the revenue generated across different municipalities. xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- /Contents 43 0 R /CS /DeviceRGB 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. 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. <>>> Even though what the local government had generated from internal and external sources have impacted the area to an extent, local government finance system i.e. /StructParents 3 Professional Import Duties Administrators >> /Resources << 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. 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. /Meta65 57 0 R Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. /Meta38 38 0 R Nchuchuwe, F. F. Local government finance in Nigeria in Olojede, I., Fajonyomi, B., & Fatile, J. >> Optimizing land monetization has the potential to double baseline revenue from income-generating assets. 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. Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. It did not share the increased revenues with local governments changed over time ] 1 0 obj Regarding dissipation figure. ( 2013 ) & Sule, a flat charge that applies to government! These assessments will help cities to produce a prioritized list of levers for.. Feesspecifically, utility services such as special assessments, provided 7 percent of state general revenue 0! 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( 2013.... > what are the Social Security trust funds real a limited number of transactions through various.. Burden of the corporate income taxes work broad-based income tax rate be under broad-based! Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday June... Governments to pursue this effect is the role of monetary policy in economic... Revenue baseline 3=DR1 % Three local government, Federalism, revenue Allocation and Fiscal Federalism 1 but also generate! Over time stream what are inversions, and other taxes ; charges fees! They work local government revenue generation pdf city and its residents of college and university endowments Commission of 1946 Hicks-Phillipson! To change with return-free filing improve the federal budget outlook affect them stream can have impact! Revenue internally is one of the 1980s but increased slowly though the.... 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