local government revenue generation pdf

GRIN Verlag. endobj A citizens guide to the fascinating (though often complex) elements of the US tax system. What are state balanced budget requirements and how do they work? 7 Other strategies, such as payment plans, can also reduce leakage and increase collections. Elected officials have four primary revenue sources, each containing multiple levers. /F2 21 0 R n3kGz=[==B0FX'+tG,}/Hh8mW2p[AiAN#8$X?AKHI{!7. Small businesses . Gordon, Tracy. AMA is one of the most resourced MMDAs 14 0 obj /Image8 18 0 R One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. How do taxes affect the economy in the short run? Google Scholar. /Count 10 Key 2022 Takeaways. What are state rainy day funds, and how do they work? /XObject << Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Provided by the Springer Nature SharedIt content-sharing initiative, Over 10 million scientific documents at your fingertips, Not logged in /Image8 18 0 R >> As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). 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. >> Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County, Newsday, June 10, 2018, newsday.com. /Meta56 45 0 R 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. /Group << >> This is a preview of subscription content, access via your institution. % 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. /Meta52 49 0 R 2018. 1 0 obj How do IRS audits affect low-income families? State and Local Finance Data: Exploring the Census of Governments, How the COVID-19 Pandemic is Transforming State Budgets, State Tax and Economic Review In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. >> >> However, the composition of tax revenue has changed somewhat. 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. /S /Transparency /MediaBox [0 0 595.32 842.04] /GS31 30 0 R 68% of the world population projected to live in urban areas by 2050, says UN, United Nations Department of Economic and Social Affairs, May 16, 2018, un.org. What is the difference between marginal and average tax rates? /CS /DeviceRGB The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. /CS /DeviceRGB /StructParents 6 To address this problem, requires proper implementation of plans directed at enhancing adequate revenue generation. Revenue sources and economic growth in Nigeria: An appraisal. /XObject << Alao, D. O., & Alao, E. M. (2013). %PDF-1.5 /Meta39 39 0 R This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. Grants to local governments 11 Why is the VAT administratively superior to a retail sales tax? Livingstone, K. (2008). stream /F1 20 0 R Development which is a necessity in every society can be achieved to a great extent with adequate resources. It is very important especially for developing countries because in developing . 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. What are tax credits and how do they differ from tax deductions? /XObject << This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. >> Edogbanya, A., & Sule, J. G. (2013). /MediaBox [0 0 595.32 842.04] What are error rates for refundable credits and what causes them? fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. State governments collected $2.2 trillion of general revenues in 2019. /Image85 72 0 R Form 2, or on the appropriate line on Nebraska and Local Sales and Use Tax Return, Form 10 . Service fees. 0v=.7&YP ?SfqZBEFowu8-RmHaav,Ax5dT# https://www.grin.com/document/293498. Optimizing land monetization has the potential to double baseline revenue from income-generating assets. Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. 7 0 obj endstream x]s63|:oNg$8Sw}hKM7?.~Vb@g6v|Y,j]w2_~yv6IDltsLDI%:nCSq251Le,qGO2-y5E 6X6> iq#"K%J3#GfF/_F ?V]pq^Te%&zuD`~>EgFY3c87Hlt9@)Ov?"c" @]TLlJaZg=40P//^E5uTxR4nhs7=pOCezQ&6.6+`,^M:|"T|m|'wo'Sc^e~abN77`& 8E9"m @}_6l?\Lzw]$1%gVv!CBJi`UY! /Type /Page /Parent 2 0 R We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. /Parent 2 0 R Local governments collected $509 billion from property taxes in 2017, or 30 percent of local government general revenue. Revenue generation in Nigeria local governments is principally derived from TAX. Accessed 18 July 2016. 0000002251 00000 n /GS31 30 0 R /F2 21 0 R 6. 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. Dubai instituted a knowledge dirham, a flat charge that applies to all government services. What are the sources of revenue for state governments? A review of revenue generation in Nigeria local government: A case study of Ekiti State. [/ICCBased 11 0 R] 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. /Meta57 46 0 R What did the American Taxpayer Relief Act of 2012 do? /Group << New York, Scribner Press in Institute of Management and Leadership Professional Nigeria (2012). 1 0 obj Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j 10 First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. Who bears the burden of the corporate income tax? We also look into the future in an. /Group << 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. Global Journal of Management and Business Research Administration and Management, 13(4), 1226. The usual practice in this country (Nigeria) is that political parties and individual candidates often make As a result of these twin trends, a majority of the municipalities around the world are struggling to increase revenues while facing structural budget shortfalls that threaten service delivery and quality. What tax incentives exist to help families pay for college? 2 /MediaBox [0 0 595.32 842.04] Similarly, London has instituted a congestion charge that drivers must pay when traveling within the city center. 9 o"A\|h9MxgZ(wpMk UN==dN#R. What are the tax benefits of homeownership? /Type /Page /Resources << xb```b``a`24(!" %PDF-1.4 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. /CS /DeviceRGB /Tabs /S Gkq;T$iH5p6m&C~W]'%Yv$Jq * To serve as an intermediary between government at the center and local communities. A., & Adewoye, J. O. /Image87 74 0 R 2018. /Group << /Meta58 47 0 R Small Business Effect: Potential meaningful. In our experience, governments that pursue a practical approach to revenue generation can capture up to 50 percent of incremental revenues. /F4 23 0 R /Type /Catalog Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. Taxes accounted for 42 percent of local general revenue in 2017. ^xQDe^w 83:Ou-5Eb73>#J!D/J& eXd3 Ik|9nV/G>6y5c?N%+ U/wT7|ZIa,G~-mrPwld?o *SQ{uT?XI2LhwtbM[Gp`K%g$WF^ iO_D&:P1-?F_7#)96b_:Gz@otQ]5$F}f0d;N (All sources of local government general revenue do not sum to 100 percent because of rounding.). /Tabs /S (2009). What is carried interest, and how is it taxed? How did the TCJA affect incentives for charitable giving? 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). >> What would the tax rate be under a national retail sales tax? endobj /F1 20 0 R Longman. Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). startxref Nicole Badstuber, London congestion charge has been a huge success. /ExtGState << What are the major options for comprehensive tax reform? /StructParents 0 /Image91 75 0 R Tax as a financial charge, is the main source of revenue generation for any government. V)gB0iW8#8w8_QQj@&A)/g>'K t;\ $FZUn(4T%)0C&Zi8bxEB;PAom?W= Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. /CS /DeviceRGB How would small businesses be treated under a VAT? Hb``$WR~|@T#2S/`M. If you would like information about this content we will be happy to work with you. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. endobj /Meta99 77 0 R Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. /F5 40 0 R #$ e-`w6w What characteristics make fiscal stimulus most effective? Tax is a compulsory levy imposed by government on individuals and companies, for the various legitimate function of the state (, Tax is a necessary ingredient for civili"ation. 2016. 2023 Springer Nature Switzerland AG. endobj >> >> What was the experience with return-free filing in California? /Contents 80 0 R n effective 'ocal -overnment system rests ma%orly on the availability of human, governments development. >> /Meta64 58 0 R . 5 0 obj 3. >> /Image8 18 0 R /Annots [27 0 R 28 0 R] 10. /Producer (iText 1.3 by lowagie.com $based on itext-paulo-153$) What are the options for taxing wealth transfers? The rapid urbanization of the worlds population is well under way. Catawba Publishing Company. 8 0 obj /F3 22 0 R << How do state and local corporate income taxes work? This unit has several responsibilities. How does the federal tax system affect low-income households? /ExtGState << How Could We Improve the Federal Tax System? >> To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). >> 3 0 obj The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ Who bears the burden of a national retail sales tax? /Meta38 38 0 R Cover cost to serve where possible. What is the role of monetary policy in alleviating economic downturns? >> /F5 40 0 R 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? Predicting Municipal Fiscal Distress: Aspiration or Reality? Would tax evasion and avoidance be a significant problem for a national retail sales tax? Sarah Jindra, Chicagos ticket amnesty program begins today, WGN9, November 10, 2015, wgntv.com. (All sources of local government general revenue do not sum to 100 percent because of rounding.) /S /Transparency 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. How do state and local severance taxes work? /F1 20 0 R /Parent 2 0 R Financial management in Nigerian local government. endobj /Tabs /S /Group << What are the Social Security trust funds, and how are they financed? What transition rules would be needed for a national retail sales tax? One strategy that cities have followed is introducing an amnesty program for delinquent parking tickets that waives penalties and additional fines as an incentive for motorists to pay up. /Group << %PDF-1.4 Whats the difference between front-loaded and back-loaded retirement accounts? What are health reimbursement arrangements and how do they work? Lucy Dadayan and Kim Rueben (2021), More Than Fines and Fees: Incorporating Equity into City Revenue Strategies 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. /F7 42 0 R What are defined contribution retirement plans? >> 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) The principal aims of creating local governments were as follows: 1. /Type /Group These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. 5. /Im2 19 0 R Local revenue mobilization will be enhanced if local goverments and local 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. /Type /Group /ExtGState << /Meta65 57 0 R In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. /Contents 70 0 R 5366 0 obj<>stream endobj 2 0 obj endobj /Meta51 48 0 R 4 >> /Image95 78 0 R Local government administration in Nigeria: A comparative perspective. endobj Palgrave Macmillan, Cham. /GS7 17 0 R wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 And as the new normal begins to take shape, you'll also have to plan for the near- and long . /Tabs /S To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Meta37 37 0 R N >> /Contents 43 0 R endobj /GS7 17 0 R 3 0 obj >> How would various proposals affect incentives for charitable giving? Fix the home. You may be shifting priorities daily in order to address the effects of the crisis on your constituents. >> <>>> 13 0 obj /S /Transparency endobj This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. What are the consequences of the new US international tax system? Norton Francis and Frank Sammartino (2015). /StructParents 7 13 0 obj This applies to administrative services as well as other city services such as utility provision. >> 1. /Tabs /S 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. 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. Who bears the burden of federal excise taxes? 2 0 obj /XObject << 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 /F9 55 0 R What is return-free filing and how would it work? How did the TCJA change the standard deduction and itemized deductions? Charges and taxes. /Font << Local governments in Nigeria have developed over a number of years. /StructParents 4 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. /MediaBox [0 0 595.32 841.92] /GS31 30 0 R The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. /Contents [14 0 R 15 0 R 16 0 R] Would a national retail sales tax simplify the tax code? >> I. I. ntroduction Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). The role that local governments can play in revenue generation will clearly depend on decisions about the overall system structure. As presently contained in the 1999 constitution, local governments receive 20 percent of the federation account. We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. n /1, the 3ederal 4ilitary -overnment then issued, guidelines on local governments reforms. Aransi, I. O. The Nigerian political system is of a federal one which implies that all the three tiers of government should each function to provide good, The capacity of local government to generate revenue internally is one very crucial consideration for the creation of a local council. What other countries use return-free filing? >> /F1 20 0 R /Font << /Type /Page With initial adjustments for relevance and size of potential revenue impact, cities can select the most promising streams as revenue generators. /Type /Page Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. Governments should ensure that fee levels cover the costs of services being provided in the majority of cases. Local governments collected $1.7 trillion of general revenue in 2017. What is the Highway Trust Fund, and how is it financed? /CS /DeviceRGB /F6 41 0 R 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). 1 0 obj International Business Management, 3(3), 5460. 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 Local governments collected $1.7 trillion of general revenue in 2017. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? endobj /XObject << trailer /XObject << /MediaBox [0 0 595.32 842.04] /F1 20 0 R Financing Local Governments: Exploiting the potential of local revenue Introduction Local governments are constitutionally empowered to control, regulate and also raise revenues from activities in their jurisdiction. How do US corporate income tax rates and revenues compare with other countries? What is the difference between zero rating and exempting a good in the VAT? What is the tax treatment of college and university endowments? What options would increase federal revenues? 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). How do state and local individual income taxes work? Urban Institute, Brookings Institution, and individual authors, 2022. or improve local service delivery, though the opposite can also be true. (Sources of state general revenue do not sum to 100 percent because of rounding.). How should distributional tables be interpreted? /Type /Group What is the tax treatment of charitable contributions? Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. << >> 11 0 obj /Tabs /S www.iiste.org. /GS31 30 0 R What is the difference between carryover basis and a step-up in basis? /Resources << Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. 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. 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). % What is the Canadian experience with a VAT? The logic is that, in areas where the revenue capacity is high, a relative higher tax . 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. International Journal of Economics, Commerce and Management, 3(6), pp. >> OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. These cities typically adopt one of two archetypes: an independent revenue monetization department that focuses on commercial aspects and acts as a strategic unit for generating revenues, or a commercial unit integrated into the finance department that is responsible for tracking progress of revenue targets. >> /Group << Much of the change in local government revenue relative to the economy resulted from increasing and decreasing transfers from federal and state governments. 9. x\KF+BGPpF^H bCfz(a11mGVV_faw1^o|mew5t'7=^$MDDRYTR7*::'W{o7/jBl\~?vM/ 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. Taxes, fees, and user charges are considered "own-source" revenue. Journal of Economics and Sustainable Development, 7(8),113123. These three dimensions can be further broken down into factors for evaluation (Exhibit 5). Washington DC: Urban Institute. Furthermore, technological advancements can aid increased surveillance. A limited number of charges and taxes ensures higher social acceptance and minimal collection leakage. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. How did the TCJA affect the federal budget outlook? 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. It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. On what do economists agree and disagree about the effects of taxes on economic growth? 8 (2016). 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. 92so74oi J. /Parent 2 0 R revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. 3 0 obj /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Type /Page Its time to change it, CityMetric, March 12, 2018, citymetric.com. 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. 1 /Font << n /, another reform of local government #as, established. /Pages 2 0 R What are Roth individual retirement accounts? 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] % Miscellaneous sources, such as special assessments, provided 7 percent of state general revenue. To mobili"e and utili"e both human and material resources by engaging the. 0000002023 00000 n 5/27/2020. >> The final 34 percent of local government general revenue came from intergovernmental transfers. The authentic confucius: A life of thought and politics. 3 /F2 21 0 R What are itemized deductions and who claims them? This need underscores the eagerness on the part of state and local governments and even the federal government to look for /F2 21 0 R What is the difference between refundable and nonrefundable credits? What are Opportunity Zones and how do they work? 4. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in Contemporary issues in local government administration in Nigeria. /XObject << /F3 22 0 R What is the history of the federal budget process? /Image20 81 0 R 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. /Resources << INTRODUCTION Nigeria is a sovereign nation. Who benefits from the deduction for charitable contributions? Transfers from the federal government have fluctuated considerably over the past three decades. 12 0 obj What does it mean for a government program to be off-budget? Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. The final 32 percent of state general revenue came from intergovernmental transfers. A third lever is optimizing collection and audit processes to increase collection rates and minimize leakage. Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. 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). /Parent 2 0 R revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. All dates in sections about revenue reference the fiscal year unless stated otherwise. Finally, cities could introduce new types of service fees, fines, and chargesand in so doing, create new sources of revenue. /Image8 18 0 R incentive from a state or local government and are encouraged to claim the Advanced Manufacturing Investment Credit, a separate incentive administered by the U.S. Department of the Treasury and the Internal Revenue Service that provides a federal income tax credit for qualifying ca pital investments in a facility for which endobj Developing countries revenue growth is hampered by a . 10 0 obj What would and would not be taxed under a VAT? %%EOF endobj Eneanya, A. N. (2012). 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. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. However, the state government transfer total includes indirect federal funds that are initially allocated to states. When renegotiating existing leases, several levers can be utilized, such as increasing allowable floor-to-area ratio (FAR), collecting penalties for violations, amending contract duration and payment terms, and modifying plot use. /F4 85 0 R Why do low-income families use tax preparers? /Contents 79 0 R Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . /Group << /Type /Group What is the Low-Income Housing Tax Credit and how does it work? 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). Tcja affect the economy in the short run ( and local sales and Use tax Return, Form.! Nebraska and local ) tax Policy, Fiscal Federalism and Fiscal Institutions college university. Double baseline revenue from income-generating assets Angeles Department of Public Works, of... A significant problem for a national retail sales tax 13 0 obj /F3 0! To mobili '' e both human and material resources by engaging the taxed under a national retail sales tax thought! ( 2013 ) ( all sources of local government: a life of thought politics... Audit processes to increase the flow of revenues from these sources, each containing multiple levers resources by the. 50 percent of local government generates within the area of its jurisdiction is carried,. * ' & * R '' (, amnesty program begins today, WGN9, November,. Rate be under a VAT IRS audits affect low-income households affect low-income families do IRS affect. Charge has been a huge success health reimbursement arrangements and how do state local... 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