local government revenue generation pdflocal government revenue generation pdf

endobj What are the sources of revenue for local governments? Service fees. What have budget trends been over the short and long term? Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). /Resources << 0 /XObject << /F3 22 0 R /CreationDate (D:20131230000155+10'00') 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. >> 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. /Image8 18 0 R Municipalities raise revenues by charging for services such as public parking, toll roads, waste management, and building permits, among others. Revenue has been found to be nose diving from time to time due to the weakness in the control framework that exists in the public sector. To serve as the third tier of government through #hich appropriate services and, development are made in response to the #ishes of local community through their, &. Are the Social Security trust funds real? 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# /Image8 18 0 R Tax as a financial charge, is the main source of revenue generation for any government. Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. The largest state and local general own-source funds came from charges and property taxes (both 17 percent), followed by individual income taxes and general sales taxes (both 13 percent),and selective sales taxes (6 percent). These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. endobj >> /GS31 30 0 R %%EOF B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. The reforms #hich gave recognition to, the local level #ere ta$en care of. 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. /Font << endobj The State's own budgetary issues have put a major strain on local government budgets across Illinois. /StructParents 2 What are automatic stabilizers and how do they work? /Type /Page 5366 0 obj<>stream This unit has several responsibilities. But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). endobj /F1 20 0 R /Meta50 52 0 R The potential effect on electricity prices is discussed in the Additional Comments section below. What are the options for taxing wealth transfers? What types of nonemployer-sponsored retirement savings accounts are available? % << X-ray of Local government administration in Nigeria. What was the experience with return-free filing in California? /Type /Page What tax incentives exist to help families pay for college? A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. nQt}MA0alSx k&^>0|>_',G! How do phaseouts of tax provisions affect taxpayers? 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. These factors often include volume of activity, location, and period of validity. Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. What is the TCJA base erosion and anti-abuse tax and how does it work? In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. Bundle charges. This source of revenue is mostly cyclical; it grew sharply during the 2001 and the 200709 recessions, receding in both cases as the economy recovered (figure 4). VIP services can also be offered where increased fee levels guarantee higher quality. %(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|' endobj Washington DC: Urban Institute. 0000003592 00000 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) This applies to administrative services as well as other city services such as utility provision. 1 The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . /F5 40 0 R /Group << What would the tax rate be under a broad-based income tax? What are dynamic scoring and dynamic analysis? /Producer (iText 1.3 by lowagie.com \(based on itext-paulo-153\)) Would a national retail sales tax simplify the tax code? You may be shifting priorities daily in order to address the effects of the crisis on your constituents. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. /GS31 30 0 R =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. /Parent 2 0 R >> /Tabs /S Elected officials have four primary revenue sources, each containing multiple levers. stream Revenue generation is the main source of income to the Federal, State and local Governments. >> x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ Small Business Effect: Potential meaningful. 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. /Parent 2 0 R Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. Local government personnel can be trained to administer simple but adequate revenue generation instruments. Please try again later. 15 0 obj How do flexible spending accounts for health care expenses work? The share coming from property taxes fell from 22 percent of general revenue in 1977 to 17 percent in 1985, but since then property taxes as a share of general revenue have been relatively stable. The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. >> endobj Fix the home. 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. simply because of poor finances arising from ade8uate revenue generation drive. When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. To guide price hikes, cities could use benchmarks to determine the acceptable range. State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review How did the TCJA affect the federal budget outlook? What is foreign-derived intangible income and how is it taxed under the TCJA? This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. International Business Management, 3(3), 5460. endobj Theoretically the study was supported with the Efficiency and Development theories. Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. Part of Springer Nature. 2016. >> What did the American Taxpayer Relief Act of 2012 do? Issues in public administration and Local government: The comparative perspective. We'll email you when new articles are published on this topic. 2 0 obj For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 12 0 obj We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. /Resources << [/ICCBased 14 0 R] Taxes accounted for 42 percent of local general revenue in 2017. In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. Local government administration in Nigeria: A comparative perspective. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. What would the tax rate be under a national retail sales tax? But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. 2018. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? Urban Institute, Brookings Institution, and individual authors, 2022. McKinsey_Website_Accessibility@mckinsey.com. Global Journal of Management and Business Research Administration and Management, 13(4), 1226. >> R[? How much does the federal government spend on health care? The need for state and local governments to generate adequate revenue from internal sources has therefore become a matter of extreme urgency and importance. Transfers fell from 1977 through most of the 1980s but increased slowly though the 1990s. fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. 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). As an alternative to benchmarking, cities could also determine the cost of services and then establish a cost-plus pricing model to generate additional revenues. >> /Resources << Do all people eligible for the EITC participate? How would various proposals affect incentives for charitable giving? /F3 22 0 R 3.16.1 Introduction. endobj /StructParents 6 /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] https://www.grin.com/document/293498. Dibie, R. A. Journal of Economics and Sustainable Development, 7(8),113123. >> Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. For cities and counties, property tax revenue makes up 61% of own-source tax revenuerevenue from taxes the local government leviesby far their largest tax source. << /Resources << 2. 4. /ExtGState << Lack of proper provision and maintenance of social amenities, lack of well-trained staff especially revenue staff and so on are some of the results of lack of proper funding of local government in Nigeria. Cities that successfully cultivate a mixture of actions can dramatically improve their fiscal health and improve services for their residents. 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). 12 0 obj <> r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 /CS /DeviceRGB Why do low-income families use tax preparers? Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. What is the experience of other countries with national retail sales taxes? What is the TCJA repatriation tax and how does it work? /Annots [86 0 R 87 0 R 88 0 R 89 0 R] Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities /Type /Page This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. 5356 11 /Contents 56 0 R The challenge of local government financing in developing countries /S /Transparency endobj >> 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. /Meta39 39 0 R /Meta62 60 0 R 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. 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