for generating additional revenues. % >> 9 0 obj All revenue data are from the US Census Bureaus Annual Survey of State Government Tax Collections. Once cities have identified their field of options, they must consider several questions before jumping into implementation: Which streams and interventions can generate the most revenues with a limited impact on stakeholders? endobj endobj /Meta37 37 0 R Longman. The Federal government appointed Consultants/ Monitoring agents on Value Added Tax (VAT) and Withholding Tax (WHT) in the Oil Industry. 971z endobj Dibie, R. A. Babcock University Press. /StructParents 8 Unlocking the full potential of city revenues. /S /Transparency 2016. /Contents [14 0 R 15 0 R 16 0 R] /XObject << Filipatali, T. (2013). endobj Global Journal of Management and Business Research Administration and Management, 13(4), 1226. In: Oloruntoba, S.O. /F4 85 0 R The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. /Type /Page The City of Chicago has instituted such a program several times over the past two decades. >> How do the estate, gift, and generation-skipping transfer taxes work? %PDF-1.5 What is the breakdown of revenues among federal, state, and local governments? Revenue generation is the main source of income to the Federal, State and local 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. The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. What would and would not be taxed under a national retail sales tax? The rapid urbanization of the worlds population is well under way. Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). /CS /DeviceRGB /Meta41 36 0 R 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. How might the taxation of capital gains be improved? /Contents 43 0 R /Parent 2 0 R /Meta99 77 0 R How would the tax system need to change with return-free filing? 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. New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). 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. Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). X-ray of Local government administration in Nigeria. What are health reimbursement arrangements and how do they work? 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. /CS /DeviceRGB << /Resources << For existing land lease contracts, cities could maximize value through renegotiation or cancellation and retender based on tenant response. Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. Okwori, J., & Sule, A. How large are individual income tax incentives for charitable giving? >> What are tax expenditures and how are they structured? Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). /Font << (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. /MediaBox [0 0 595.32 842.04] >> 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- 0000000016 00000 n What tax incentives exist to help families save for education expenses? International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. Do existing tax incentives increase homeownership? essential social services to the people. What policy reforms could simplify the tax code? /Resources << 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. 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. However, the state government transfer total includes indirect federal funds that are initially allocated to states. 11. >> /F5 24 0 R Areas to be assessed may include the following metrics: Ease of implementation. Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. Learning theories: Their influence on teaching methods. /CS /DeviceRGB The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . /F1 20 0 R endobj revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ endobj /Group << /Group << Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. Revenue generation in Nigeria local governments is principally derived from TAX. 4 0 obj For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. Charges and miscellaneous fees, such as water, sewerage, and parking meter fees collected by municipal or county governments, provided $385 billion (23 percent of local general revenue). This preparatory work generally consists of collecting the relevant data and developing the current revenue baseline. % Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies . How do phaseouts of tax provisions affect taxpayers? And as the new normal begins to take shape, you'll also have to plan for the near- and long . 2 HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? /Type /Group /Annots [86 0 R 87 0 R 88 0 R 89 0 R] 2 0 obj This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. University of Lagos Press. >> /Resources << <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 13 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> /Type /Group <> /Group << What options would increase federal revenues? 10 Of course, feasibility depends in part on the impact of an action on the city and its residents. /F4 23 0 R /Image85 72 0 R Before cities can begin to optimize their revenues, they must first compile an inventory of existing revenue streams. What is the difference between a tax-exclusive and tax-inclusive sales tax rate? In Los Angeles, for instance, developers can obtain an expedited engineering permit for a surcharge of 40 percent of the permits cost. /F1 20 0 R azA/u|,j[^#R"US&HwksN$} YVbh /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] <>stream What types of nonemployer-sponsored retirement savings accounts are available? /Length 5747 What are the options for taxing wealth transfers? endobj >> /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Municipalities could increase service fees (such as those on parking and construction permits) as well as fines, taxes, and the cost of accessing city assets (such as beaches). state and local government with a recommendation that conscious effort be made to allocate more revenues to states and local governments. /Count 10 Revenue generation in Nigeria local governments is principally derived from tax. 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). How did the TCJA affect incentives for charitable giving? How much does the federal government spend on health care? endobj 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. Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. - 185.64.219.103. McKinsey_Website_Accessibility@mckinsey.com. 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). 6 0 obj /MediaBox [0 0 595.32 842.04] 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. endobj /XObject << N')].uJr What would and would not be taxed under a VAT? /Meta25 33 0 R >> Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. A new tax on plastic would raise revenues and also benefit the environment. \\jG*"ktVJE What is the Highway Trust Fund, and how is it financed? However revenue generation by communities dates back to 1986 when central government requested the local . /Meta37 37 0 R How do state earned income tax credits work? How did the TCJA change the standard deduction and itemized deductions? What can state and local sales taxes tell us about a national retail sales tax? /Pages 2 0 R /F6 41 0 R /Group << To mobili"e and utili"e both human and material resources by engaging the. What is global intangible low-taxed income and how is it taxed under the TCJA? /Tabs /S /Group << 4. /Parent 2 0 R /ExtGState << What are municipal bonds and how are they used? /MediaBox [0 0 595.32 841.92] /Meta54 51 0 R Fix the home. >> Livingstone, K. (2008). /F7 42 0 R Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. endobj /CS /DeviceRGB This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. % /Tabs /S /Group << 12 0 obj >> 2. 15 0 obj /XObject << Are the Social Security trust funds real? >> 5356 0 obj <> endobj https://www.grin.com/document/293498. Annual Survey of State and Local Government Finances. /F3 22 0 R Tax as a financial charge, is the main source of revenue generation for any government. /Parent 2 0 R This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. 8. State and Local Finance Data: Exploring the Census of Governments. We strive to provide individuals with disabilities equal access to our website. Urban-Brookings Tax Policy Center. Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. /F3 84 0 R If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. What are the sources of revenue for state governments? >> This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. What is the tax treatment of college and university endowments? /Type /Catalog Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. >> 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$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. /S /Transparency /GS31 30 0 R /StructParents 7 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. To instill a culture of performance, organizations should set targets for net revenues and select key performance indicators (KPIs). Dubai instituted a knowledge dirham, a flat charge that applies to all government services. The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. Why do low-income families use tax preparers? 3 Taxes, fees, and user charges are considered "own-source" revenue. /GS7 17 0 R VIP services can also be offered where increased fee levels guarantee higher quality. >> By 2050, 68 percent of the global population will live in urban areas. What have budget trends been over the short and long term? As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. 3. >> /XObject << Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). Something went wrong. /GS7 17 0 R Economic development in the Third World (12th ed.). As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. /Type /Page The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. Catawba Publishing Company. This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. Olaoye, C. O., Taiwo, O. How does the current system of international taxation work? endobj How does the federal government spend its money? /Meta50 52 0 R /Parent 2 0 R What tax incentives encourage alternatives to fossil fuels? 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). The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, << /CreationDate (D:20131230000155+10'00') 8 0 obj >> The revenue generated is utilized by states and its functional departments for meeting the expenditures on infrastructure, public transportation, sanitation, legal systems, public safety, education, health care systems, military . /Tabs /S Agu (2010) examined the . >> In 2019, 4 percent of local government general revenue came directly from the federal government (e.g., federal funds for local transportation projects) and 31 percent came from state governments (the numbers do not sum to the total share from intergovernmental transfers because of rounding). 11 0 obj /Resources << City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. Cresthill Publishers Limited. What is the TCJA base erosion and anti-abuse tax and how does it work? )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ /StructParents 0 A review of revenue generation in Nigeria local government: A case study of Ekiti State. These activities, such as hospitality charges and taxes on plastic bottles and bags, carbon from vehicles, and vacant land, do not involve the delivery of services from the government. What is the experience of other countries with national retail sales taxes? 6 /F5 40 0 R What are tax credits and how do they differ from tax deductions? %PDF-1.4 2 0 obj What are defined benefit retirement plans? 13 0 obj /Meta59 53 0 R /Parent 2 0 R endobj /F1 82 0 R How would small businesses be treated under a VAT? 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# 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 the major federal excise taxes, and how much money do they raise? What are state balanced budget requirements and how do they work? Allocating resource revenues directly to citizens may reduce poverty and improve natural resource revenue accountability, though it may also starve the government of revenues for public investments. What is the difference between refundable and nonrefundable credits? These meetings serve as a way to monitor progress and enable proper implementation. This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. /Parent 2 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] (&. /XObject << >> 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. Accessed 18 July 2016. Transfers for education programs account for over two-thirds of state government transfers to localities. /CS /DeviceRGB /Type /Page The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. 8 <]>> >> /S /Transparency 92so74oi J. /Meta53 50 0 R 0000003592 00000 n Keywords : development, projects, revenue, generation, government. /Type /Group Alao, D. O., & Alao, E. M. (2013). The potential effect on electricity prices is discussed in the Additional Comments section below. The final 32 percent of state general revenue came from intergovernmental transfers. What is the size of the opportunity? 9 o"A\|h9MxgZ(wpMk UN==dN#R. How would various proposals affect incentives for charitable giving? /F1 20 0 R 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. It operates a federal system of government that is, . /StructParents 5 /ExtGState << /StructParents 4 /F5 40 0 R What is the tax treatment of charitable contributions? First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. >> What are state rainy day funds, and how do they work? /Image8 18 0 R << Edogbanya, A., & Sule, J. G. (2013). 9 0 obj /GS31 30 0 R City assets and investments. 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. INTRODUCTION Nigeria is a sovereign nation. /S /Transparency Contemporary issues in local government administration in Nigeria. /Meta64 58 0 R fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. %(zC]N"t~'ewd+*a[`.dP(wz)Vio+qjXvVmWHS%n}"GC3m*.#w+.T#p1f^HgC`|Mzcs,JX8/v>na,4t^}$$\X S:ds0{ws:yGu.%;x/\)F@!>od1v((EF|' /F2 21 0 R /Contents 62 0 R Introduce innovative fees and charges. 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. Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. >> What are the benefits of return-free filing? D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW /Filter /FlateDecode On what do economists agree and disagree about the effects of taxes on economic growth? >> Palgrave Macmillan, Cham. /Contents 56 0 R This was localities largest single source of tax revenue. B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: /Group << Hb``$WR~|@T#2S/`M. /Meta52 49 0 R 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. In general, this intervention represents the horizon for innovation across all revenue streams. /Image8 18 0 R 4, Government Finances. /Tabs /S /F9 55 0 R 7 At the same time, most states place restrictions on local property taxation, with limits that fall into three main types: rate limits, assessment limits, and levy limits. Small businesses . 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