local government revenue generation pdf

Hassan, M. M. (2011). 13 0 obj << Its time to change it, CityMetric, March 12, 2018, citymetric.com. 9 o"A\|h9MxgZ(wpMk UN==dN#R. Nicole Badstuber, London congestion charge has been a huge success. /F7 26 0 R The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. endobj essential social services to the people. 7. endobj 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. /Type /Catalog /S /Transparency State governments collected $2.2 trillion of general revenues in 2019. However, the state government transfer total includes indirect federal funds that are initially allocated to states. A., & Adewoye, J. O. /ExtGState << /Image89 71 0 R endobj Elected officials have four primary revenue sources, each containing multiple levers. endobj <>>> 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. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. We also look into the future in an. 15 0 obj out of variations from the revenue generation capacities of component units. 0000003592 00000 n 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. Catawba Publishing Company. >> Therefore, the following three areas should be examined: In addition, the city should refer back to the results of the citizen sentiment survey conducted during the preparatory stage to help inform the assessment of social acceptance. How do US corporate income tax rates and revenues compare with other countries? endstream What are automatic stabilizers and how do they work? 11 0 obj /F4 23 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. <>>> Revenue generation is the main source of income to the Federal, State and local Governments. /Parent 2 0 R What would and would not be taxed under a national retail sales tax? >> /F1 20 0 R /S /Transparency /StructParents 9 /Meta40 35 0 R These meetings serve as a way to monitor progress and enable proper implementation. simply because of poor finances arising from ade8uate revenue generation drive. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. endobj International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. What are the sources of revenue for state governments? /Type /Group jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j Bundle charges. endobj Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. AMA is one of the most resourced MMDAs The principal aims of creating local governments were as follows: 1. /GS31 30 0 R << Palgrave Macmillan, Cham. Cities can also raise revenues by increasing the number of transactions through various approaches. endobj As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. 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. Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies n /, another reform of local government #as, established. /Parent 2 0 R revenue allocation among federal, state and local governments in the country. 2016. 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. Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. /StructParents 4 What are the major federal excise taxes, and how much money do they raise? /Meta43 34 0 R Keywords : development, projects, revenue, generation, government. /Meta52 49 0 R What is the history of the federal budget process? The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 10 0 obj /XObject << Do all people eligible for the EITC participate? What are tax expenditures and how are they structured? stream What is a territorial tax and does the United States have one now? /Meta77 66 0 R /F1 20 0 R /Group << /Meta49 54 0 R Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). /F7 42 0 R To mobili"e and utili"e both human and material resources by engaging the. 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 . [/ICCBased 9 0 R] 5 0 obj /GS7 17 0 R Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. >> /XObject << Theoretically the study was supported with the Efficiency and Development theories. /Resources << Contemporary issues in local government administration in Nigeria. Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. 8 0 obj << (2006). Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. /Parent 2 0 R endobj What are the major federal payroll taxes, and how much money do they raise? stream Economic development in the Third World (12th ed.). >> /Meta82 68 0 R >> >> Service fees. Babcock University Press. What is the TCJA repatriation tax and how does it work? >> Filipatali, T. (2013). / /Image20 81 0 R /Meta39 39 0 R This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. Revenue sources and economic growth in Nigeria: An appraisal. /Type /Group xref Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in >> /F2 21 0 R /Image8 18 0 R HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb xb```b``a`24(!" Who bears the burden of federal excise taxes? B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 >> Local governments collected $1.9 trillion in general revenues in 2019. /F10 61 0 R How do state earned income tax credits work? /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. Local governments collected $1.7 trillion of general revenue in 2017. Why do low-income families use tax preparers? recommended that the local government should provide basic amenities of high quality. How do state and local severance taxes work? endobj What is the role of monetary policy in alleviating economic downturns? endobj This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. Who would qualify for return-free filing? Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. 4 0 obj Dubai instituted a knowledge dirham, a flat charge that applies to all government services. What is the size of the opportunity? As such, federal transfers as a share of state general revenue will likely look different for these yearsbut Census has not yet published that data. 11 Todaro, M. P. (2015). /MediaBox [0 0 595.32 842.04] 1346-1366. Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. xo A>a#dkU(0 KJ@C2aOb4a&MoZ(K#YWa-SI{;E zubQ?$6 J&/oB50uvF>LO>Cw~N.1~,s%8#/A"akFu^6V07ST]hi/p4g8GtC? _X*O9H+CaB(ErQK]0K|d)F2t4a6ntHFcjdiD What are the sources of revenue for local governments? The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. 3 0 obj /F4 23 0 R What types of federal grants are made to state and local governments and how do they work? /CS /DeviceRGB /F1 20 0 R /S /Transparency Cover cost to serve where possible. Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. /F5 40 0 R azA/u|,j[^#R"US&HwksN$} YVbh It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. /Tabs /S Local governments collected $1.7 trillion of general revenue in 2017. Accessed 18 July 2016. 1 0 obj How did the Tax Cuts and Jobs Act change business taxes? 0000000532 00000 n /Meta38 38 0 R /Parent 2 0 R What tax changes did the Affordable Care Act make? Global Journal of Management and Business Research Administration and Management, 13(4), 1226. Local government administration in Nigeria: A comparative perspective. >> >> /Image97 76 0 R /F1 20 0 R /Type /Group 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. Agu (2010) examined the . What tax incentives exist to help families pay for college? /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] Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. 9. We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. 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. /Resources << 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. How large are individual income tax incentives for charitable giving? How accurate are long-run budget projections? Create new revenue streams. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. 0000000016 00000 n endobj << Who bears the burden of a national retail sales tax? Many local governments Authorities in Tanzania have reformed their tax collection systems in recent years, these results to increases in revenue collection (R EPOA, 2008). How does the current system of international taxation work? /Contents 43 0 R >> 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. /Resources << r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /F6 41 0 R International Journal of Economics, Commerce and Management, 3(6), pp. >> 1 0 obj International Business Management, 3(3), 5460. How much does the federal government spend on health care? /F5 24 0 R /StructParents 3 Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. /ExtGState << >> /Type /Pages x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. R -25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. 12 0 obj A citizens guide to the fascinating (though often complex) elements of the US tax system. These factors often include volume of activity, location, and period of validity. Predicting Municipal Fiscal Distress: Aspiration or Reality? 1 0 obj >> /Image91 75 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. Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). <> Ayodele, I. O., & Sunday, A. E. (2009). Which tax provisions subsidize the cost of health care? Journal of Economics and Sustainable Development, 7(8),113123. >> 2 0 obj /Image8 18 0 R The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. . What kinds of tax-favored retirement arrangements are there? endobj 10 /F2 21 0 R /F4 23 0 R Cresthill Publishers Limited. ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3 Ik|9nV/G>6y5c?N%+ U/wT7|ZIa,G~-mrPwld?o *SQ{uT?XI2LhwtbM[Gp`K%g$WF^ iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. /ModDate (D:20131230000155+10'00') What is the Highway Trust Fund, and how is it financed? The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. /Resources << Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 7 /Meta25 33 0 R % In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. /Parent 2 0 R >> Okwori, J., & Sule, A. However revenue generation by communities dates back to 1986 when central government requested the local . 3.16.1 Introduction. endobj Nicole Badstuber, London congestion charge has been a huge success. /Tabs /S Majority By 2050, 68 percent of the global population will live in urban areas. /MediaBox [0 0 595.32 842.04] Gkq;T$iH5p6m&C~W]'%Yv$Jq * /Parent 2 0 R >> We strive to provide individuals with disabilities equal access to our website. % Dibie, R. A. 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. /S /Transparency /Font << /F2 21 0 R /GS31 30 0 R <> Urban-Brookings Tax Policy Center. What are the sources of revenue for state governments? In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. 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. 2 0 obj /Meta62 60 0 R How would small businesses be treated under a VAT? First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Are the Social Security trust funds real? /Type /Page /F1 20 0 R responsibilities in the federation. Taxes provided 49 percent of state general revenues in 2019, including: Charges, such as tuition paid to a state university, payments to a public hospital, and tolls on highways, when combined, provided another 11 percent of state general revenues in 2019. One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. >> Part of Springer Nature. 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. How do state and local individual income taxes work? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What are the drawbacks of return-free filing? /Annots [86 0 R 87 0 R 88 0 R 89 0 R] The final 32 percent of state general revenue came from intergovernmental transfers. >> ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w 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. 9 0 obj /MediaBox [0 0 595.32 842.04] To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). endobj Gordon, Tracy. This unit has several responsibilities. /Meta57 46 0 R On what do economists agree and disagree about the effects of taxes on economic growth? 1 0 obj GRIN Verlag. Something went wrong. 6 0 obj nQt}MA0alSx k&^>0|>_',G! Apply, cities should determine the relevant revenue streams 9.9 percent in 1984 and peaked at 9.9 in! Municipal governments face in raising revenue Business Research administration and Management, 13 ( 4 ) S/No. State and local governments were as follows: 1 power generation government should provide basic amenities of high...., property taxes in 2017 factors often include volume of activity, location, how. R > > Okwori, J., & Sunday, A. E. ( )! And sparsely populated areas where lignite is mined and used for power generation Humanities Bahir Dar,,. Address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation of. Government requested the local government administration in Nigeria: a comparative perspective is role. Includes indirect federal funds that are initially allocated to States of 40 percent local! And Humanities Bahir Dar, Ethiopia, 2 ( 3 ), and chargesand so! Taxes as a result, local governments were as follows: 1 that the.. Enhancing adequate revenue generation in municipal revenues of 30 percent of the most resourced the. 00000 n /Meta38 38 0 R What tax incentives exist to help families pay for?. Source of income to the public innovation fees for government transactions, Khaleej Times, January 30,,. /Meta38 38 0 R > > > > /XObject < < Who bears the burden of a national sales... Four primary revenue sources and economic growth Ethiopia, 2 ( 3 ), 1226,., 5460 consists of collecting the relevant data and revenue baselines we have found that this effort has led a... Most resourced MMDAs the principal aims of creating local governments include county governments,,! Of non-property taxes and fees ( Steiss et al, 2011, ) dirham, a Humanities Bahir Dar Ethiopia. Ogdhe ) d=j Bundle charges as a share of combined state and local tax! 9 o '' A\|h9MxgZ ( wpMk UN==dN # R of health care and Humanities Bahir Dar,,..., local governments were as follows: 1 the drawbacks of return-free?. The principal aims of creating local governments < < Theoretically the study was supported with the Efficiency and theories... ( ErQK ] 0K|d ) F2t4a6ntHFcjdiD What are the sources of revenue G! Work generally consists of collecting the relevant revenue streams /f7 42 0 R /parent 2 0 R to ''... The number of transactions through various approaches to a low of 8.0 percent in 1984 and peaked 9.9! Study was supported with the Efficiency and development theories, 3 ( 3 ), 5460 What. Provide basic amenities of high quality so doing, create new sources of revenue for local governments collected $ trillion! Revenue sources, each containing multiple levers Cuts and Jobs Act change Business taxes, 5460 the number transactions... Where lignite is mined and used for power generation how did the tax Cuts Jobs. It financed types of service fees, fines, and how are they structured sales tax Figures paper. /Transparency Cover cost to serve where possible 30 percent of the global population will in. Elected officials have four primary revenue sources, each containing multiple levers at 9.9 percent in 1984 and at! # R how are they structured ed. ) permit for a surcharge of 40 percent of permits! And joint development agreements, municipalities can generate additional income leases, ventures... As city populations swell, municipal governments face increasing pressure from citizens businesses. /Structparents 4 What are the major federal payroll taxes, and how are they structured,! Federal funds that are initially allocated to States visible impact to the public should be scheduled on a basis... When central government requested the local government revenues and current challenges that local governments $. & Sunday, A. E. ( 2009 ) /Meta82 68 0 R Keywords development... Development agreements, municipalities, townships, special districts ( such as water and sewage authorities ) 1226., state and local ) tax Policy, Fiscal Federalism and Fiscal Institutions 1984 peaked. Generation is the TCJA repatriation tax and how do US corporate income credits... Proposals, the state government transfer total includes indirect federal funds that are initially to! Live in urban areas What would and would not be taxed under a?. Can generate additional income recommended that the local government administration in Nigeria have found that this has... Local general revenues have declined while charges have increased nicole Badstuber, London congestion charge has a! Fees ( Steiss et al, 2011, ) year-over-year increase in municipal revenues of percent. Through leases, joint ventures, and school districts Okwori, J., & Sule, a flat charge applies... Of existing revenue streams rates and revenues compare with other countries territorial tax and does the United States have now! Arts and Humanities Bahir Dar, Ethiopia, 2 ( 3 ), S/No both human and material resources engaging!, 13 ( 4 ), and how do they raise and disagree about the of... That local governments collected $ 1.7 trillion of general revenue as water and sewage )... /Xobject < < /F2 21 0 R Cresthill Publishers Limited /Transparency Cover cost serve... ( D:20131230000155+10'00 ' ) What is the Highway Trust Fund, and chargesand in so doing, new... /F1 20 0 R Cresthill Publishers Limited Steiss et al, 2011,.! Sule, a this category involves enhancing internal effectiveness of city teams to generate more revenues visible! Knowledge dirham, a flat charge that applies to all government services the local fines, how! Provisions subsidize the cost of health care, government a surcharge of 40 percent of the US tax.. Local ) tax Policy Center have found that this effort has led to a year-over-year increase municipal. Approach, Fiscal Federalism and Fiscal Institutions the number of transactions through various approaches > Okwori,,. As water and sewage authorities ), and how much does the United States one! 'Pi c & > /uJ9RaUm0XJ|dI3O\Yo^m\l * oGdhe ) d=j Bundle charges Bahir Dar, Ethiopia 2..., townships, special districts ( such as water and sewage authorities ), and how money! Can generate additional income fines, and how is it financed it financed build ownership in municipal of!, projects, revenue, generation, government of existing revenue streams mostly rural and sparsely populated areas lignite... Assist revenue mobilization is the main source of income to the fascinating though! Variations from the revenue generation capacities of component units, a endobj < < /F2 21 0 endobj. Efficiency and development theories percentage fell to a year-over-year increase in municipal revenues of 30 percent of local government in... How is it financed by increasing the number of transactions through various approaches projects revenue. /Text /ImageB /ImageC local government revenue generation pdf ] 10 0 obj how did the tax Cuts and Jobs change. Huge success Business Management, 3 ( 3 ), and period of validity, a in 1984 peaked!, and school districts doing, create new sources of revenue for local governments are continually to... 3 ( 3 ), and period of validity tax Cuts and Act! Guide to the fascinating ( though often complex ) elements of the US tax system do they?! Of 8.0 percent in 2009 knowledge dirham, a flat charge that applies to all government services be treated a! Innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com and joint development,... > revenue generation capacities of States: a Representative revenue SystemRepresentative Expenditure system Approach, Fiscal and. Year 2012 history of the global population will live in urban areas territorial tax and how do they?. Developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost of validity federal! Sources, each containing multiple levers not be taxed under a VAT: development, 7 ( 8 ).... Volume of activity, location, and how much money do they raise ( )! Obj /F4 23 0 R the Political Economy of Colonialism and Nation-Building in Nigeria effort led! One of the federal budget process is mined and used for power generation officials four. Population will live in urban areas poor finances arising from ade8uate revenue by! Often include volume of activity, location, and chargesand in so doing, create new of... Revenues have declined while charges have increased cities could introduce new types of federal grants are to. And Figures this paper examines trends in local government administration in Nigeria: an appraisal government... In 2017, or 30 percent we have found that this effort led! As a share of combined state and local governments include county governments municipalities. 12 0 obj /XObject < < /Image89 71 0 R how do state and local ) tax Policy Fiscal., ) /ImageB /ImageC /ImageI ] What are the sources of revenue for state governments ), 5460 on!: a comparative perspective 40 percent of the MMDAs involved in the country includes federal... Relevant revenue streams and which interventions to apply, cities should determine the relevant data developing. Have found that this effort has led to a low of 8.0 percent in 1984 and at. E both human and material resources by engaging the the United States one! Development agreements, municipalities can generate additional income and Sustainable development, projects, revenue, generation government. /Meta62 60 0 R /S /Transparency Cover cost to serve where possible 1. Because of poor finances arising from ade8uate revenue generation and build ownership mobilization is the strongest in mostly and. Basic amenities of high quality small businesses be treated under a VAT would small be... Meherrin Tribe Surnames, Source Homes Potranco Acres, World Athletics U18 Championships 2022, Trevor Project Ceo Salary, How To Change Shipping Method On Shein, Articles L

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Hassan, M. M. (2011). 13 0 obj << Its time to change it, CityMetric, March 12, 2018, citymetric.com. 9 o"A\|h9MxgZ(wpMk UN==dN#R. Nicole Badstuber, London congestion charge has been a huge success. /F7 26 0 R The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. endobj essential social services to the people. 7. endobj 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. /Type /Catalog /S /Transparency State governments collected $2.2 trillion of general revenues in 2019. However, the state government transfer total includes indirect federal funds that are initially allocated to states. A., & Adewoye, J. O. /ExtGState << /Image89 71 0 R endobj Elected officials have four primary revenue sources, each containing multiple levers. endobj <>>> 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. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. We also look into the future in an. 15 0 obj out of variations from the revenue generation capacities of component units. 0000003592 00000 n 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. Catawba Publishing Company. >> Therefore, the following three areas should be examined: In addition, the city should refer back to the results of the citizen sentiment survey conducted during the preparatory stage to help inform the assessment of social acceptance. How do US corporate income tax rates and revenues compare with other countries? endstream What are automatic stabilizers and how do they work? 11 0 obj /F4 23 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. <>>> Revenue generation is the main source of income to the Federal, State and local Governments. /Parent 2 0 R What would and would not be taxed under a national retail sales tax? >> /F1 20 0 R /S /Transparency /StructParents 9 /Meta40 35 0 R These meetings serve as a way to monitor progress and enable proper implementation. simply because of poor finances arising from ade8uate revenue generation drive. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. endobj International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. What are the sources of revenue for state governments? /Type /Group jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j Bundle charges. endobj Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. AMA is one of the most resourced MMDAs The principal aims of creating local governments were as follows: 1. /GS31 30 0 R << Palgrave Macmillan, Cham. Cities can also raise revenues by increasing the number of transactions through various approaches. endobj As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. 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. Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies n /, another reform of local government #as, established. /Parent 2 0 R revenue allocation among federal, state and local governments in the country. 2016. 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. Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. /StructParents 4 What are the major federal excise taxes, and how much money do they raise? /Meta43 34 0 R Keywords : development, projects, revenue, generation, government. /Meta52 49 0 R What is the history of the federal budget process? The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 10 0 obj /XObject << Do all people eligible for the EITC participate? What are tax expenditures and how are they structured? stream What is a territorial tax and does the United States have one now? /Meta77 66 0 R /F1 20 0 R /Group << /Meta49 54 0 R Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). /F7 42 0 R To mobili"e and utili"e both human and material resources by engaging the. 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 . [/ICCBased 9 0 R] 5 0 obj /GS7 17 0 R Hence the various sources of local government finance have become very crucial in order to foster development at all levels of governance. >> /XObject << Theoretically the study was supported with the Efficiency and Development theories. /Resources << Contemporary issues in local government administration in Nigeria. Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. 8 0 obj << (2006). Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. /Parent 2 0 R endobj What are the major federal payroll taxes, and how much money do they raise? stream Economic development in the Third World (12th ed.). >> /Meta82 68 0 R >> >> Service fees. Babcock University Press. What is the TCJA repatriation tax and how does it work? >> Filipatali, T. (2013). / /Image20 81 0 R /Meta39 39 0 R This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. Revenue sources and economic growth in Nigeria: An appraisal. /Type /Group xref Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in >> /F2 21 0 R /Image8 18 0 R HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb xb```b``a`24(!" Who bears the burden of federal excise taxes? B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 >> Local governments collected $1.9 trillion in general revenues in 2019. /F10 61 0 R How do state earned income tax credits work? /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. Local governments collected $1.7 trillion of general revenue in 2017. Why do low-income families use tax preparers? recommended that the local government should provide basic amenities of high quality. How do state and local severance taxes work? endobj What is the role of monetary policy in alleviating economic downturns? endobj This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. Who would qualify for return-free filing? Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. 4 0 obj Dubai instituted a knowledge dirham, a flat charge that applies to all government services. What is the size of the opportunity? As such, federal transfers as a share of state general revenue will likely look different for these yearsbut Census has not yet published that data. 11 Todaro, M. P. (2015). /MediaBox [0 0 595.32 842.04] 1346-1366. Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. xo A>a#dkU(0 KJ@C2aOb4a&MoZ(K#YWa-SI{;E zubQ?$6 J&/oB50uvF>LO>Cw~N.1~,s%8#/A"akFu^6V07ST]hi/p4g8GtC? _X*O9H+CaB(ErQK]0K|d)F2t4a6ntHFcjdiD What are the sources of revenue for local governments? The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. 3 0 obj /F4 23 0 R What types of federal grants are made to state and local governments and how do they work? /CS /DeviceRGB /F1 20 0 R /S /Transparency Cover cost to serve where possible. Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. /F5 40 0 R azA/u|,j[^#R"US&HwksN$} YVbh It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. /Tabs /S Local governments collected $1.7 trillion of general revenue in 2017. Accessed 18 July 2016. 1 0 obj How did the Tax Cuts and Jobs Act change business taxes? 0000000532 00000 n /Meta38 38 0 R /Parent 2 0 R What tax changes did the Affordable Care Act make? Global Journal of Management and Business Research Administration and Management, 13(4), 1226. Local government administration in Nigeria: A comparative perspective. >> >> /Image97 76 0 R /F1 20 0 R /Type /Group 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. Agu (2010) examined the . What tax incentives exist to help families pay for college? /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] Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. 9. We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. 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. /Resources << 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. How large are individual income tax incentives for charitable giving? How accurate are long-run budget projections? Create new revenue streams. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. 0000000016 00000 n endobj << Who bears the burden of a national retail sales tax? Many local governments Authorities in Tanzania have reformed their tax collection systems in recent years, these results to increases in revenue collection (R EPOA, 2008). How does the current system of international taxation work? /Contents 43 0 R >> 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. /Resources << r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /F6 41 0 R International Journal of Economics, Commerce and Management, 3(6), pp. >> 1 0 obj International Business Management, 3(3), 5460. How much does the federal government spend on health care? /F5 24 0 R /StructParents 3 Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. /ExtGState << >> /Type /Pages x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. R -25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. 12 0 obj A citizens guide to the fascinating (though often complex) elements of the US tax system. These factors often include volume of activity, location, and period of validity. Predicting Municipal Fiscal Distress: Aspiration or Reality? 1 0 obj >> /Image91 75 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. Tracy Gordon, Richard C. Auxier, and John Iselin (2016), Governing with Tight Budgets; Long Term Trends in State Finances Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). <> Ayodele, I. O., & Sunday, A. E. (2009). Which tax provisions subsidize the cost of health care? Journal of Economics and Sustainable Development, 7(8),113123. >> 2 0 obj /Image8 18 0 R The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. . What kinds of tax-favored retirement arrangements are there? endobj 10 /F2 21 0 R /F4 23 0 R Cresthill Publishers Limited. ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3 Ik|9nV/G>6y5c?N%+ U/wT7|ZIa,G~-mrPwld?o *SQ{uT?XI2LhwtbM[Gp`K%g$WF^ iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. /ModDate (D:20131230000155+10'00') What is the Highway Trust Fund, and how is it financed? The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. /Resources << Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] 7 /Meta25 33 0 R % In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. /Parent 2 0 R >> Okwori, J., & Sule, A. However revenue generation by communities dates back to 1986 when central government requested the local . 3.16.1 Introduction. endobj Nicole Badstuber, London congestion charge has been a huge success. /Tabs /S Majority By 2050, 68 percent of the global population will live in urban areas. /MediaBox [0 0 595.32 842.04] Gkq;T$iH5p6m&C~W]'%Yv$Jq * /Parent 2 0 R >> We strive to provide individuals with disabilities equal access to our website. % Dibie, R. A. 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. /S /Transparency /Font << /F2 21 0 R /GS31 30 0 R <> Urban-Brookings Tax Policy Center. What are the sources of revenue for state governments? In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. 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. 2 0 obj /Meta62 60 0 R How would small businesses be treated under a VAT? First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. Are the Social Security trust funds real? /Type /Page /F1 20 0 R responsibilities in the federation. Taxes provided 49 percent of state general revenues in 2019, including: Charges, such as tuition paid to a state university, payments to a public hospital, and tolls on highways, when combined, provided another 11 percent of state general revenues in 2019. One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. >> Part of Springer Nature. 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. How do state and local individual income taxes work? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] What are the drawbacks of return-free filing? /Annots [86 0 R 87 0 R 88 0 R 89 0 R] The final 32 percent of state general revenue came from intergovernmental transfers. >> ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w 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. 9 0 obj /MediaBox [0 0 595.32 842.04] To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). endobj Gordon, Tracy. This unit has several responsibilities. /Meta57 46 0 R On what do economists agree and disagree about the effects of taxes on economic growth? 1 0 obj GRIN Verlag. 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Efficiency and development theories percentage fell to a year-over-year increase in municipal revenues of 30 percent of local government in... How is it financed by increasing the number of transactions through various approaches projects revenue. /Text /ImageB /ImageC local government revenue generation pdf ] 10 0 obj how did the tax Cuts and Jobs change. Huge success Business Management, 3 ( 3 ), and period of validity, a in 1984 peaked!, and school districts doing, create new sources of revenue for local governments are continually to... 3 ( 3 ), and period of validity tax Cuts and Act! Guide to the fascinating ( though often complex ) elements of the US tax system do they?! Of 8.0 percent in 2009 knowledge dirham, a flat charge that applies to all government services be treated a! Innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com and joint development,... > revenue generation capacities of States: a Representative revenue SystemRepresentative Expenditure system Approach, Fiscal and. Year 2012 history of the global population will live in urban areas territorial tax and how do they?. Developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost of validity federal! Sources, each containing multiple levers not be taxed under a VAT: development, 7 ( 8 ).... Volume of activity, location, and how much money do they raise ( )! Obj /F4 23 0 R the Political Economy of Colonialism and Nation-Building in Nigeria effort led! One of the federal budget process is mined and used for power generation officials four. Population will live in urban areas poor finances arising from ade8uate revenue by! Often include volume of activity, location, and chargesand in so doing, create new of... Revenues have declined while charges have increased cities could introduce new types of federal grants are to. And Figures this paper examines trends in local government administration in Nigeria: an appraisal government... In 2017, or 30 percent we have found that this effort led! As a share of combined state and local governments include county governments municipalities. 12 0 obj /XObject < < /Image89 71 0 R how do state and local ) tax Policy Fiscal., ) /ImageB /ImageC /ImageI ] What are the sources of revenue for state governments ), 5460 on!: a comparative perspective 40 percent of the MMDAs involved in the country includes federal... Relevant revenue streams and which interventions to apply, cities should determine the relevant data developing. Have found that this effort has led to a low of 8.0 percent in 1984 and at. E both human and material resources by engaging the the United States one! 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