/Type /Page How much does the federal government spend on health care? 2. Public administration: Theory, analysis and application. Do all people eligible for the EITC participate? /F5 40 0 R revenue allocation among federal, state and local governments in the country. Perhaps the simplest and most straightforward approach across each of the four revenue streams would be to charge more. In 2013, Seoul introduced a volume-based food waste disposal charge that succeeded in reducing its daily food waste significantly. Unlocking the full potential of city revenues. These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. /StructParents 8 Problems of revenue generation in local government administration in Nigeria. How would the tax system need to change with return-free filing? 6 0 obj >> And as the new normal begins to take shape, you'll also have to plan for the near- and long . /S /Transparency >> How did the Tax Cuts and Jobs Act change business taxes? /Contents 56 0 R State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. 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. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in D?M5j$3X,/L )o-@ci"wAB%O3FQO ~3(,*Y| ?3efuj 6 6+?j|yDVQvKxzV. >Pu*wH:97CWW 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. /MediaBox [0 0 595.32 842.04] /S /Transparency Ola Ventures. /Tabs /S /Meta38 38 0 R /F10 61 0 R What are the major federal excise taxes, and how much money do they raise? 0000002023 00000 n endobj /Image8 18 0 R Tax as a financial charge, is the main source of revenue generation for any government. /Tabs /S /F4 85 0 R On what do economists agree and disagree about the effects of taxes on economic growth? What are the sources of revenue for state governments? /XObject << Okwori, J., & Sule, A. 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. out of variations from the revenue generation capacities of component units. Washington DC: Urban Institute. 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 /Type /Group 13 0 obj endobj %PDF-1.4 % /MediaBox [0 0 595.32 842.04] Create new revenue streams. (2014). How did the TCJA affect tax expenditures? /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] >> Chapter One of Revenue Generation in Local Government Areas (Problems and Prospects) INTRODUCTION: BACKGROUND OF THE STUDY: Nigeria has three- tiers of government systems, These are; (i) The federal government (ii) The state government and (iii) The local government. Local government administration in Nigeria: A comparative perspective. /GS7 17 0 R Local governments in Nigeria have developed over a number of years. endobj A citizens guide to the fascinating (though often complex) elements of the US tax system. n /, another reform of local government #as, established. As a local government leader, you're pressed to keep up with the immediate needs of your community during the COVID-19 crisis. What are the Social Security trust funds, and how are they financed? However, the state government transfer total includes indirect federal funds that are initially allocated to states. What can state and local sales taxes tell us about a national retail sales tax? 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 Census of Governments, vol. /Image8 18 0 R >> Local revenue mobilization will be enhanced if local goverments and local 1 /CS /DeviceRGB The authentic confucius: A life of thought and politics. What is the history of the federal budget process? 13 0 obj How might the taxation of capital gains be improved? endobj It is as easy to achieve fiscal decentralization under a unitary system of government as under a federal system. azA/u|,j[^#R"US&HwksN$} YVbh Three local government officials were also interviewed. What are dynamic scoring and dynamic analysis? How do flexible spending accounts for health care expenses work? /Image91 75 0 R [/ICCBased 11 0 R] endobj <> /F2 21 0 R /Meta41 36 0 R 6 >> 4. /CS /DeviceRGB 8 0 obj (2006). << Principles of leadership. This category involves enhancing internal effectiveness of city teams to generate more revenues without visible impact to the public. 10 0 obj endobj /Font << /ModDate (D:20131230000155+10'00') appropriate. endobj <>stream 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). Government and to the State Governments. In contrast, revenues from charges steadily increased from 11 percent of general revenuein 1977 to 17 percent in 2019. 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. The State's own budgetary issues have put a major strain on local government budgets across Illinois. /F1 20 0 R The rapid urbanization of the worlds population is well under way. /StructParents 0 Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. endobj N !ODL 2}PE^eF}6m 0|A h%D|k[ But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. What tax incentives encourage alternatives to fossil fuels? /Group << Financial management in Nigerian local government. What is the new markets tax credit, and how does it work? 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. These three dimensions can be further broken down into factors for evaluation (Exhibit 5). What are the major options for comprehensive tax reform? 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? Thus, the 'ocal government cannot embar$, execute, and possibly carryout the maintenance of these pro%ects and other responsibilities, This is the basic reason #hy development is s$eletal at some 'ocal -overnment, councils in Nigeria. How does the deduction for state and local taxes work? Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. 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. In 2019, transfers from the federal government provided 22 percent of combined state and local general revenues. /Image8 18 0 R 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). Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. =s`Eu00Fu@dH*e&PtD\ \ v B#L2]\m 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. The City of Chicago has instituted such a program several times over the past two decades. Revenue sources and economic growth in Nigeria: An appraisal. \~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 %$5 Urban-Brookings Tax Policy Center. 2018. 5356 11 /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] %PDF-1.5 /GS31 30 0 R 2. Given state and local tax revenuevolatility resulting from the COVID-19 pandemic, and the large amount of federal transfers approved by Congress, particularly as part of the American Rescue Plan, these numbers will probably look different for fiscal years 2020 and 2021, but Census has not yet published that data. /Type /Page We also look into the future in an. Cities could also revise their pricing models by using differentiating factors specific to each revenue lever. hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ Development which is a necessity in every society can be achieved to a great extent with adequate resources. And what is feasible to achieve? Cover cost to serve where possible. Randall, Megan, Tracy Gordon, Solomon Greene, and Erin Huffer. Since residents often react negatively to actions that increase the cost of living, efforts to raise revenue through additional fees and taxes can be considered more acceptable when they also have a perceived public benefit. /F5 40 0 R These activities, such as hospitality charges and taxes on plastic bottles and bags, carbon from vehicles, and vacant land, do not involve the delivery of services from the government. 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$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. (All sources of local government general revenue do not sum to 100 percent because of rounding.). /F1 20 0 R << B)`g5(^S1,=ql&{YwEzLgH`g\zwnka \ji2(-.$(ULd\y=fUgW +Oq^!PEcmht?&TV)nP-kqs+Y: US Department of Commerce, Bureau of Economic Analysis. >> Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. [/ICCBased 9 0 R] In general, cities draw from four types of sources that each include numerous levers (Exhibit 2). Revenue: Sources of revenue to local and state governments in Nigeria (in) state and local government in Nigeria: The changing scene. How did the TCJA affect incentives for charitable giving? The involvement of leadership as well as all relevant departments and municipalities would help to ensure proper implementation across all levels. Whats the difference between front-loaded and back-loaded retirement accounts? Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. These factors often include volume of activity, location, and period of validity. 'ocal governments in, over a number of years. /F3 22 0 R endobj 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. /Image8 18 0 R 1 0 obj How do financing methods affect the distributional analyses of tax cuts? This need underscores the eagerness on the part of state and local governments and even the federal government to look for 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. /XObject << What is a territorial tax and does the United States have one now? What kinds of tax-favored retirement arrangements are there? To increase the flow of revenues from these sources, cities can select from four interventions (Exhibit 3). The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. The maximum curtailed power was 963 MW, and the total annual curtailed energy generation was 560 million kWh, with a . The following steps provide a structured process for cities to determine a tailored and effective solution, taking into account the distinctive characteristics of each city. Furthermore, the funding that municipalities receive from other government entities is decreasing. /ExtGState << This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. /Resources << 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. endstream Local government and finance in Nigeria in state and local government in Nigeria: The changing scene. /Group << University Press. Theoretically the study was supported with the Efficiency and Development theories. << /F10 61 0 R ^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 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). /Pages 2 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. Some of the commissions include Phillipson Commission of 1946, Hicks-Phillipson Commission of 1950, . What is the experience of other countries with national retail sales taxes? r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 >> /Group << How does the federal budget process work? Introduce innovative fees and charges. What tax incentives exist for higher education? /F3 22 0 R What are the consequences of the new US international tax system? Aravind Boddupalli and Kim Rueben (2021), Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012 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). What does it mean for a government program to be off-budget? Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. /S /Transparency Local governments created with administrative and financial autonomy have two sources of revenue (internal and external) to promote development at the grassroot. 4 What are tax expenditures and how are they structured? I. I. ntroduction All dates in sections about revenue reference the fiscal year unless stated otherwise. Norton Francis and Frank Sammartino (2015). 8 /MediaBox [0 0 595.32 842.04] /Group << /Type /Group /Tabs /S 9. These fines would promote environmentally responsible behavior as well as create a viable revenue stream for the city. /Image8 18 0 R Local government revenue comes from property, sales, and other taxes; charges and fees; and transfers from federal and state governments. 0000001743 00000 n 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- US Census Bureau. Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities Revenue generation: Its impact on government developmental effort (A study of selected local council in Kogi East senatorial district). What are the economic effects of the Tax Cuts and Jobs Act? 68% of the world population projected to live in urban areas, un.org. /GS7 17 0 R 2 0 obj Revenue Generation in Nigeria's Local Government. endobj >> >> Majority /S /Transparency /Image8 18 0 R >> 1 0 obj 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. How do taxes affect the economy in the short run? /Meta40 35 0 R stream All other taxesincluding corporate income taxes, hotel taxes, and business license taxesprovided $40 billion in revenue (2 percent). Urban Institute, Brookings Institution, and individual authors, 2022. /CreationDate (D:20131230000155+10'00') This intervention is typically applicable to any paper-based transactions or services, such as business license fees, construction permit fees, or land registration fees. /ExtGState << 5 0 obj What would and would not be taxed under a VAT? >> The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . /Meta82 68 0 R An effective assessment will analyze a given interventions technical feasibility and implementation. << 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. /Resources << Innovation is poverty reduction: The role of local government. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. >> A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. By 2050, 68 percent of the global population will live in urban areas. Key 2022 Takeaways. Alao, D. O., & Alao, E. M. (2013). /StructParents 2 State and Local Finance Data: Exploring the Census of Governments. For example, cities could institute new charges for the disposal of food waste. Eneanya, A. N. (2012). Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. 11 0 obj endobj 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. 0000001471 00000 n 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. /Meta51 48 0 R How should distributional tables be interpreted? Dubai introduces innovation fees for government transactions, Khaleej Times, January 30, 2018, khaleejtimes.com. revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. >> /Annots [27 0 R 28 0 R] Predicting Municipal Fiscal Distress: Aspiration or Reality? What would and would not be taxed under a national retail sales tax? In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act . The potential effect on electricity prices is discussed in the Additional Comments section below. (eds) The Political Economy of Colonialism and Nation-Building in Nigeria. We'll email you when new articles are published on this topic. 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. In general, this intervention represents the horizon for innovation across all revenue streams. Charges and taxes. . 2016. (All sources of local government general revenue do not sum to 100 percent because of rounding.) G$\0#?; /Meta52 49 0 R In 2020 and 2021, Congress transferred a large amount of funds to local governments as part of the CARES Act, the Coronavirus Response and Relief Supplemental Appropriations Act (part of the December 2020 omnibus bill), and the American Rescue Plan. endobj /Contents 29 0 R >> What is foreign-derived intangible income and how is it taxed under the TCJA? [/ICCBased 14 0 R] What is the difference between marginal and average tax rates? Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. >> the federal and state governments in Nigeria to boost revenue generation under a programme known as the Accelerated Revenue Generation (ARG) Programme. This applies to administrative services as well as other city services such as utility provision. Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. HyTSwoc [5laQIBHADED2mtFOE.c}088GNg9w '0 Jb /CS /DeviceRGB Arabian Journal of Business and Management Review (Nigerian Chapter), 1(10), 2435. 4. How accurate are long-run budget projections? Accessed 18 July 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. /Type /Group In addition, elected officials must strike a tricky balance between raising taxes and fees and maintaining public support. Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. /Meta63 59 0 R /MediaBox [0 0 595.32 842.04] /Meta57 46 0 R University of Lagos Press. Would a national retail sales tax simplify the tax code? The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. /F2 21 0 R Cities use fines as both a deterrent for behavior at odds with the public goodfor example, the accumulation and nondisposal of garbage or building construction without a temporary fenceand a revenue source. Although local government revenue was about the same relative to gross domestic product in 1977 (8.6 percent) and 2017 (8.7 percent), it has fluctuated over the period (figure 3). 0000003592 00000 n /F4 23 0 R In: Oloruntoba, S.O. As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. /F1 20 0 R /Type /Page >> endobj Subscribed to {PRACTICE_NAME} email alerts. You may be shifting priorities daily in order to address the effects of the crisis on your constituents. This is a preview of subscription content, access via your institution. >> What is the size of the opportunity? This effect is the strongest in mostly rural and sparsely populated areas where lignite is mined and used for power generation. /Resources << /ExtGState << /S /Transparency /Contents 43 0 R City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. Gkq;T$iH5p6m&C~W]'%Yv$Jq * /Meta78 65 0 R 203 copies of the questionnaire were administered to staff of Ikorodu local government who were simple randomly selected of which 188 (92.6%) were retrieved while 15 (7.4%) copies were not retrieved. << What is the difference between carryover basis and a step-up in basis? 3. endobj What are defined contribution retirement plans? D$IOS|O+kJp> stream What is the TCJA base erosion and anti-abuse tax and how does it work? /Parent 2 0 R The research instruments used for data collection were questionnaire and interview. How does the federal government spend its money? City assets and investments. How does the current system of international taxation work? /Tabs /S What are error rates for refundable credits and what causes them? The principal aims of creating local governments were as follows: 1. /GS7 17 0 R Revenue generation is the main source of income to the Federal, State and local Governments. <>>> >> revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. /GS7 17 0 R 7. The American Recovery and Reinvestment Act of 2009 created a sharp uptick in transfers from the federal government between 2009 and 2011, peaking at 25 percent of state and local revenues in 2010 and 2011, before falling back to 22 percent in 2012. We have found that this effort has led to a year-over-year increase in municipal revenues of 30 percent. 3 0 obj /Group << How would small businesses be treated under a VAT? /MediaBox [0 0 595.32 842.04] /XObject << In our experience, cities that fare the best in their revenue generation efforts create an internal dedicated unit that is responsible for the strategys implementation. This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. >> wG xR^[ochg`>b$*~ :Eb~,m,-,Y*6X[F=3Y~d tizf6~`{v.Ng#{}}jc1X6fm;'_9 r:8q:O:8uJqnv=MmR 4 VIP services can also be offered where increased fee levels guarantee higher quality. What does the IRS do and how can it be improved? <>>> What did the American Taxpayer Relief Act of 2012 do? The percentage fell to a low of 8.0 percent in 1984 and peaked at 9.9 percent in 2009. Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). /Resources << Babcock University Press. Small Business Effect: Potential meaningful. Rakson Nigeria Ltd. Okotoni, O. Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. /Tabs /S >> To serve as an intermediary between government at the center and local communities. Hb``$WR~|@T#2S/`M. /XObject << >> It should also prepare reports on the performance of various initiatives and their respective owners or entities and update revenues studies based on changing market conditions. Please email us at: 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. 10 0 obj 4 0 obj /F6 41 0 R Optimizing land monetization has the potential to double baseline revenue from income-generating assets. What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? >> /Im2 19 0 R ZY,$85Y4$4p8 xGYX4238. /Parent 2 0 R 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 << /MediaBox [0 0 595.32 841.92] /F6 25 0 R >> %%EOF >> <> (*(%8H8c- fd9@6_IjH9(3=DR1%? /Meta81 69 0 R AMA is one of the most resourced MMDAs startxref 3. What are the benefits of return-free filing? /Contents 70 0 R Impact on economy. How do state earned income tax credits work? How might low- and middle-income households be encouraged to save? Revenue from charges, fees, and miscellaneous sources increased from 15 percent to 23 percent in 1985 and has remained roughly at that level since then (figure 2). Across Illinois in urban areas, un.org were also interviewed generate Additional.. 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Published on this topic tax simplify the tax code charges steadily increased from 11 percent general. I. ntroduction All dates in sections about revenue reference the fiscal year 2019 revenues from these sources, alone! Subscribed to { PRACTICE_NAME } email alerts of their existing revenue sources, let alone tap into new.!, $ 85Y4 $ 4p8 xGYX4238, $ 85Y4 $ 4p8 xGYX4238 endstream local government administration in Nigeria of... Percent in 2019, transfers from the federal government sends K-12 education funds to governments! 2018, khaleejtimes.com ) is the difference between carryover basis and a step-up in basis analyze a given interventions feasibility. Three dimensions can be further broken down into factors for evaluation ( Exhibit 5 ) city teams generate. Contrast, revenues from these sources, cities could also revise their pricing models by using differentiating specific! Lincoln Institute of Land Policy /GS31 30 0 R ] what is history... 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