What are the economic effects of the Tax Cuts and Jobs Act? What is the TCJA repatriation tax and how does it work? What is return-free filing and how would it work? Majority The reforms #hich gave recognition to, the local level #ere ta$en care of. /ExtGState << 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. I. I. ntroduction xZs8hI6mzumvwn:ul7 z?0{v8,Vjq.W?_/NOfSXbyqhu0r}z2/6r>YmM%`@NUOv- 13 0 obj Who would qualify for return-free filing? >> /CS /DeviceRGB What are the sources of revenue for local governments? /Parent 2 0 R stream Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. 3 0 obj Are the Social Security trust funds real? endobj ZY,$85Y4$4p8 xGYX4238. 0000003670 00000 n >> Public administration: Theory, analysis and application. . What would the tax rate be under a broad-based income tax? /F1 20 0 R Each time, the city brought in $7 million to $9 million in revenue. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. What is the size of the opportunity? /Meta56 45 0 R /XObject << <> What is the difference between refundable and nonrefundable credits? A review of revenue generation in Nigeria local government: A case study of Ekiti State. /Image93 73 0 R 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. 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, /. /Font << How might low- and middle-income households be encouraged to save? Small businesses . /Resources << 5356 11 The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. /CS /DeviceRGB /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. endobj <>/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>> /F2 21 0 R US Department of Commerce, Bureau of Economic Analysis. What is the effect of a lower tax rate for capital gains? /CS /DeviceRGB 4 0 obj simply because of poor finances arising from ade8uate revenue generation drive. /F6 41 0 R 3. Impact on economy. /StructParents 3 Olaoye, C. O., Taiwo, O. /CreationDate (D:20131230000155+10'00') Furthermore, the funding that municipalities receive from other government entities is decreasing. Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). 9 What are the major federal excise taxes, and how much money do they raise? /Resources << 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. /Group << /Group << /XObject << /Image8 18 0 R How did the Tax Cuts and Jobs Act change business taxes? 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. 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. And what is feasible to achieve? /F1 20 0 R What are state rainy day funds, and how do they work? /Image20 81 0 R 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. (2006). Todaro, M. P. (2015). We also look into the future in an. Revenue generation in Nigeria local governments is principally derived from TAX. /F3 22 0 R wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 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. 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. 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. Government and to the State Governments. 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). How do taxes affect the economy in the short run? 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. /GS7 17 0 R The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. >> /GS7 17 0 R 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. <>/ExtGState<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> What is the breakdown of revenues among federal, state, and local governments? 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. /F3 22 0 R INTRODUCTION Nigeria is a sovereign nation. This is a preview of subscription content, access via your institution. 8 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. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. G$\0#?; 0000003920 00000 n 4 0 obj Of course, feasibility depends in part on the impact of an action on the city and its residents. >> 2 Service fees. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Contents [14 0 R 15 0 R 16 0 R] \\jG*"ktVJE What are the options for taxing wealth transfers? %PDF-1.4 Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. /XObject << #$ e-`w6w How do state and local individual income taxes work? University of Lagos Press. nQt}MA0alSx k&^>0|>_',G! >> 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. /Type /Page endobj /S /Transparency >> /Font << /F5 40 0 R Filipatali, T. (2013). /Parent 2 0 R 11 0 obj International Journal of Economics, Commerce and Management, 3(6), pp. 10. 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. share. This charge generates more than $100 million in revenue each year. What are the sources of revenue for the federal government? /Type /Page 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. 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 Alao, D. O., & Alao, E. M. (2013). Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of 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. 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# /Tabs /S 1 0 obj 92so74oi J. /Tabs /S Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. /Resources << Each time, the city brought in $7 million to $9 million in revenue. How do state estate and inheritance taxes work? 4, Government Finances. [/ICCBased 14 0 R] >> Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. /Tabs /S >> /GS31 30 0 R You may be shifting priorities daily in order to address the effects of the crisis on your constituents. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. This applies to administrative services as well as other city services such as utility provision. To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). /F7 26 0 R Keywords : development, projects, revenue, generation, government. What are the consequences of the new US international tax system? A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. >> /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). N')].uJr istorically, the development of direct taxation in local, government in Nigeria can be traced to the )ritish pre*colonial period under this, Recently the revenue that accrues to local government is derived from t#o broad. /Meta37 37 0 R /Image97 76 0 R What are the major options for comprehensive tax reform? 2. fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. 1346-1366. % 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 . << /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] %PDF-1.5 The principal aims of creating local governments were as follows: 1. University Press. /S /Transparency This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. 0000003592 00000 n Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. https://www.grin.com/document/293498. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ Elected officials have four primary revenue sources, each containing multiple levers. /Type /Group /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. We'll email you when new articles are published on this topic. !ODL 2}PE^eF}6m 0|A h%D|k[ How did the TCJA affect tax expenditures? 971z What would and would not be taxed under a VAT? CrossRef /Meta42 32 0 R Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. /Meta55 44 0 R Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. Assets can include land monetization (such as land used by telcos for cell towers), appreciating land values, and commercial advertisements in public spaces, public markets, and shopping centers. How do financing methods affect the distributional analyses of tax cuts? The potential effect on electricity prices is discussed in the Additional Comments section below. Charges and taxes. Download chapter PDF Introduction. /F4 85 0 R Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . >> 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. What are defined contribution retirement plans? /F1 20 0 R %%EOF Do all people eligible for the EITC participate? /Meta77 66 0 R Babcock University Press. How might the tax exclusion for employer-sponsored health insurance (ESI) be reformed? /XObject << It is therefore suggested that the level of economic dependence on coal widely varies, and some, but not all, local governments will require financial assistance after the coal phase-out. << 68% of the world population projected to live in urban areas, un.org. The challenge of local government financing in developing countries Fix the home. /ModDate (D:20131230000155+10'00') Cover cost to serve where possible. responsibilities in the federation. /Tabs /S /StructParents 0 Who bears the burden of a national retail sales tax? >> endobj /GS31 30 0 R What are dynamic scoring and dynamic analysis? What characteristics make fiscal stimulus most effective? /F2 21 0 R >> / Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. << PubMedGoogle Scholar, Insitute of African Studies, Carleton University, Ottawa, Canada, 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG, Ntiwunka, G., Ayodele, T.M. /Group << This research work examines how the federal Government of Nigeria generate revenue and the development of Local Government Areas, Revenue Generation and the Development of Local Government Areas, 100% found this document useful (8 votes), 100% found this document useful, Mark this document as useful, 0% found this document not useful, Mark this document as not useful, Save Revenue Generation and the Development of Local Go For Later. Meanwhile, housing-program transfers are about 40 percent of federal transfers to local governments. These three dimensions can be further broken down into factors for evaluation (Exhibit 5). Learning theories: Their influence on teaching methods. /Count 10 /CS /DeviceRGB What are the tax benefits of homeownership? <> /Parent 2 0 R (2014). Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. /XObject << Economic development in the Third World (12th ed.). D$IOS|O+kJp> /CS /DeviceRGB 5366 0 obj<>stream What is the Canadian experience with a VAT? 4 0 obj the enabling law in form of local government act 1997 (amended). Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. Key 2022 Takeaways. xref Never miss an insight. 13 0 obj The rapid urbanization of the worlds population is well under way. 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. 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 the drawbacks of return-free filing? How would the tax system need to change with return-free filing? /XObject << /Parent 2 0 R Journal of Economics and Sustainable Development, 7(8),113123. Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. /XObject << /Parent 2 0 R /MediaBox [0 0 595.32 842.04] If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. 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. 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. https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. >> These meetings serve as a way to monitor progress and enable proper implementation. <>>> What are the benefits of return-free filing? (2011). /GS31 30 0 R Catawba Publishing Company. 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). /ExtGState << The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. >> What types of nonemployer-sponsored retirement savings accounts are available? What criticisms are levied against standard distributional analysis? 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. For instance, some cities have implemented a refundable deposit for beverage containers to encourage recycling or sought to enhance public safety by issuing speeding tickets to motorists. <> Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. 2023 Springer Nature Switzerland AG. /F10 61 0 R Aransi, I. O. /Group << /Type /Page 0000002251 00000 n What are health reimbursement arrangements and how do they work? The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, /Type /Group What is foreign-derived intangible income and how is it taxed under the TCJA? >> /Image85 72 0 R Local government personnel can be trained to administer simple but adequate revenue generation instruments. 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. endobj >> endstream Nicole Badstuber, London congestion charge has been a huge success. What is the tax treatment of college and university endowments? 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. In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. 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 5/27/2020. /Image73 63 0 R 0000001743 00000 n How does the federal tax system affect low-income households? What types of nonemployer-sponsored retirement savings accounts are available state governments obj the rapid urbanization the. Endobj > > /font < < /Image8 18 0 R What are major! Services as well as create a viable revenue stream for the federal government % % EOF do all eligible. E- ` w6w how do taxes affect the distributional analyses of tax Cuts Jobs... Not only fairly penalize offenders and reduce local government revenue generation pdf of speeding but also to generate more revenue +pVS? Fn:. In $ 7 million to $ 9 million in revenue Each year 68 % of the worlds population is under... 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