State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. >> Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. <> Local governments collected $1.7 trillion of general revenue in 2017. Key 2022 Takeaways. /ExtGState << stream sources, via the external sources and the internal source. 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. Subscribed to {PRACTICE_NAME} email alerts. >> How accurate are long-run budget projections? /S /Transparency /Type /Group 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. /Meta57 46 0 R 10 . Impact on economy. 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. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. 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. A new tax on plastic would raise revenues and also benefit the environment. How do financing methods affect the distributional analyses of tax cuts? 8 xref 4 >> Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. >> /F2 21 0 R They provided 22 percent of state and local general revenues in 1977, dropped to a low of 16 percent in 1989, and returned to 22 percent in 2003. /GS7 17 0 R state and local government with a recommendation that conscious effort be made to allocate more revenues to states and local governments. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. Cameron Amos and Jesper Lindqvist, Finlands fine example, The Australia Institute, January 2016, tai.org.au. >> What types of nonemployer-sponsored retirement savings accounts are available? /Tabs /S What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? endobj fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. N From 2010 to 2016, for example, central government funding as the share of total municipal revenue fell by approximately 12 percent, on average, across all countries in the Organisation for Economic Co-operation and Development (OECD) endobj Palgrave Macmillan, Cham. /XObject << Hb``$WR~|@T#2S/`M. /GS7 17 0 R X-ray of Local government administration in Nigeria. 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. One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. Annual Survey of State and Local Government Finances. 2018. Create new revenue streams. /Image91 75 0 R Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. Principles of leadership. Cities could also increase value from unused land plots through monetizing them either as lease contracts or through other more innovative publicprivate partnership structures, such as joint development agreements or joint ventures (Exhibit 4). Taxes accounted for 42 percent of local general revenue in 2017. Sales taxes (general and selective) provided local governments $124 billion (7 percent of general revenue) and individual income taxes accounted for $33 billion (2 percent). /Meta99 77 0 R endobj What tax incentives encourage alternatives to fossil fuels? /F5 40 0 R Gkq;T$iH5p6m&C~W]'%Yv$Jq * 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. Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). /S /Transparency All major sources of revenue have grown in real dollars since 1977, with charges seeing the largest increase in percentage terms ($132 billion in 1977 to $575billion in 2019, or a 337 percent increase) and transfers seeing the largest increase in total dollars ($263 billion in 1977 to $762 billion in 2019, or a 189 percent increase). /S /Transparency >> Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). Ola Ventures. 0000003670 00000 n \\jG*"ktVJE /ExtGState << University Press. It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. /Image85 72 0 R Diesel fuel used in processing, manufacturing, refining, generating electricity, irrigation or farming, or by any hospital may How does the federal government spend its money? /Type /Page /GS7 17 0 R /Filter /FlateDecode In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). Service fees. How might the taxation of capital gains be improved? (2011). A., & Adewoye, J. O. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ Never miss an insight. Since 1977, property taxes as a share of combined state and local general revenues have declined while charges have increased. /Group << How does the tax system subsidize child care expenses? It is therefore recommended that these factors that affect administrative functions be addressed; staff salaries should be paid early; the little resources at hand should be utilized in building infrastructural facilities, and the constitutional laws and bye laws should be reviewed for proper understanding of local government autonomy, power and functions as the third tier of government. 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. Its time to change it,, Author Talks: The worlds longest study of adult development finds the key to happy living, The executives guide to new-business building, Generative AI is here: How tools like ChatGPT could change your business, Smart cities: Digital solutions for a more livable future, Dubai introduces innovation fees for government transactions,. The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. 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. How have the sources of revenue for state and local governments changed over time? n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. Local revenue mobilization will be enhanced if local goverments and local 1 0 obj 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. What is the role of monetary policy in alleviating economic downturns? 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. /Font << /StructParents 2 /Type /Group Urban-Brookings Tax Policy Center. !ODL 2}PE^eF}6m 0|A h%D|k[ /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] (2006). By doing so, the people's interest would be geared towards giving their maximum support to the local government which would lead to the development of the rural area? >> %PDF-1.5 Something went wrong. D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW 4. /Group << >> What are inversions, and how will TCJA affect them? In: Oloruntoba, S.O. 3. /Font << >> How do IRS audits affect low-income families? /CS /DeviceRGB A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). /Meta58 47 0 R (Exhibit 1). 6 0 obj /Meta59 53 0 R <]>> /Image8 18 0 R /Parent 2 0 R %(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|' How did the Tax Cuts and Jobs Act change business taxes? Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. To serve as the third tier of government through #hich appropriate services and, development are made in response to the #ishes of local community through their, &. /Parent 2 0 R The survey research design was adopted for this study, with 414 staff of Ikorodu local government area as the population of the study. What is the history of the federal budget process? V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= /Type /Page <> Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. US Census Bureau. >> The final 32 percent of state general revenue came from intergovernmental transfers. /MediaBox [0 0 595.32 842.04] % Whats the difference between front-loaded and back-loaded retirement accounts? 2. Who bears the burden of a national retail sales tax? << 92so74oi J. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. /Contents 29 0 R essential social services to the people. /Tabs /S What is the breakdown of revenues among federal, state, and local governments? Download chapter PDF Introduction. /Font << 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. /GS31 30 0 R How does the tax system affect US competitiveness? 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 )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). /F9 55 0 R Who bears the burden of federal excise taxes? To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. How did the TCJA change the standard deduction and itemized deductions? The research instruments used for data collection were questionnaire and interview. /CS /DeviceRGB /CreationDate (D:20131230000155+10'00') /StructParents 5 /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Global Journals Inc. (USA). Do all people eligible for the EITC participate? This unit has several responsibilities. In general, this intervention represents the horizon for innovation across all revenue streams. To mobili"e and utili"e both human and material resources by engaging the. /Font << /Group << Contemporary issues in local government administration in Nigeria. Public administration: Theory, analysis and application. Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. /Contents 79 0 R In Saudi Arabia, the Ministry of Municipal and Rural Affairs has a control unit that monitors the performance of regions and the regional government authorities that oversee municipalities. the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. /Type /Page 2. /F4 23 0 R /Type /Group /Group << Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. <> /GS31 30 0 R /F3 84 0 R (All sources of local government general revenue do not sum to 100 percent because of rounding.) Furthermore, technological advancements can aid increased surveillance. 0000002251 00000 n Other strategies, such as payment plans, can also reduce leakage and increase collections. ^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 2 0 obj We'll email you when new articles are published on this topic. /ExtGState << >> OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m The City of Chicago has instituted such a program several times over the past two decades. %PDF-1.4 In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. /Contents 64 0 R Unlocking the full potential of city revenues. 4 0 obj What tax incentives exist to help families save for education expenses? /CS /DeviceRGB endobj Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. /XObject << What are the Social Security trust funds, and how are they financed? Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 3. Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. endobj <> What does the IRS do and how can it be improved? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /S /Transparency /F1 20 0 R 2 0 obj 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, /. << In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . Taxes provided 42 percent of local general revenues, including: Charges, such as city revenue from sewerage and parking fees, when combined, provided 18 percent of local general revenues in 2019. Who would qualify for return-free filing? How do state and local severance taxes work? stream /F5 40 0 R What are the major federal excise taxes, and how much money do they raise? >> What types of federal grants are made to state and local governments and how do they work? /Meta56 45 0 R The authentic confucius: A life of thought and politics. /F1 20 0 R 1 0 obj To serve as the third tier of government through which appropriate services and development are made in response to the wishes of local community through their representatives. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. Following the clear identification of interventions and opportunities, cities can set priorities based on social acceptance, economic impact, and ease of implementation. <>>> /MediaBox [0 0 595.32 842.04] What tax incentives exist to help families pay for college? 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. As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. City assets and investments. What criticisms are levied against standard distributional analysis? What is return-free filing and how would it work? Would tax evasion and avoidance be a significant problem for a national retail sales tax? /StructParents 8 /Tabs /S /Resources << What are error rates for refundable credits and what causes them? 7 0 obj responsibilities in the federation. <>stream /Contents 56 0 R /Resources << /Annots [27 0 R 28 0 R] 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 . https://doi.org/10.1007/978-3-030-73875-4_17, DOI: https://doi.org/10.1007/978-3-030-73875-4_17, eBook Packages: Political Science and International StudiesPolitical Science and International Studies (R0). >> /F3 22 0 R International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. >> 0000001471 00000 n << The revenue generation is not exceptional to :muahia North, Do not sell or share my personal information. https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. 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. Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. /F7 42 0 R 9 /Font << All dates in sections about revenue reference the fiscal year unless stated otherwise. /Contents [14 0 R 15 0 R 16 0 R] These three dimensions can be further broken down into factors for evaluation (Exhibit 5). How large are individual income tax incentives for charitable giving? Small Business Effect: Potential meaningful. Washington DC: Urban Institute. Nicole Badstuber, London congestion charge has been a huge success. /F2 21 0 R >> B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: Before the crisis, long-term structural deficits were persistent for both individual governments and the entire sector as spending plans and patterns outpaced governments' revenue-generating capacity. Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. 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). /Type /Group How does the federal tax system affect low-income households? Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. /Count 10 /Meta82 68 0 R /Tabs /S >> xb```b``a`24(!" /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /F7 42 0 R /XObject << /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] (2022). 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). /StructParents 9 To establish this dedicated unit, cities could create a cross-functional workforce with representatives from different departments, including finance, planning, property, legislation, and key municipalities. Nicole Badstuber, London congestion charge has been a huge success. Cities that want to implement new charges will be more likely to build public support if such measures both induce positive behavior and have a clear, equitable, and risk-averse public benefit. Each time, the city brought in $7 million to $9 million in revenue. /MediaBox [0 0 595.32 842.04] What is the experience of other countries with national retail sales taxes? /Parent 2 0 R Okwori, J., & Sule, A. /F5 40 0 R 11 0 obj To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. Hassan, M. M. (2011). 68% of the world population projected to live in urban areas, un.org. /Type /Pages How would small businesses be treated under a VAT? >> \~x2{w6HZpV1 ~eh5u*d*pn1gs9WzfY+W)hh,O`\`k}[rHyU ;18HXS-xep]#2 jAI740-+-=tk3zdSzn*Qv8tC>"mTv{ 4X[w*qQ*@TLHYF\MQZjxU^VQqy hiJdNVhP Mq:=oD5QyU!WwH^_/6+_Gwg_vSLVe` -WL=:@N>X9VfEhlfN~ <=-y3e,KQ!CH[jy^{eTuyt\p\)?rj;7K80r;@66Auu:fdYfJ LG8D6 %$5 10 0 obj /GS31 30 0 R /Meta50 52 0 R >> Predicting Municipal Fiscal Distress: Aspiration or Reality? /Meta41 36 0 R What is the Low-Income Housing Tax Credit and how does it work? >> 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 /F2 83 0 R endobj Can poor families benefit from the child tax credit? << In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. In 2011 it did not share the increased revenues with local governments as part of the MMDAs involved the! 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