Fiscal Federalism and Local Government Finance in Nigeria: An Examination of Revenue Rights and Fiscal Jurisdiction

2002 ◽  
Vol 68 (4) ◽  
pp. 557-577 ◽  
Author(s):  
S. T. Akindele ◽  
O. R. Olaopa ◽  
A. Sat. Obiyan
Keyword(s):  
Local Government ◽  
Tax Evasion ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Fiscal Discipline ◽  
Severe Problem ◽  
Fiscal Autonomy ◽  
Local Government Finance ◽  
The People ◽  
The Status

The most severe problem facing public institutions in Nigeria is the fiscal one, particularly in local government. This problem has been provoked by a number of factors, including ‘over dependence’ on statutory allocations from both the state and federal governments, deliberate tax evasion by the local citizenry, creation of nonviable local government areas, differences in the status of local governments in terms of the rural–urban dimension, and inadequate revenue and restricted fiscal jurisdiction. This article examines these factors and their attendant problems, implications and effects within the context of the fiscal federalism established by the 1999 constitution of the Federal Republic of Nigeria. For financially healthy local governments to exist, responsibilities and functions must be allocated in accordance with their taxing power and ability to generate funds internally. The constitutional provision that recognizes local governments’ power in this regard must give them full freedom to operate and this must be well guaranteed and adequately protected. These measures, coupled with a review of the revenue-sharing formula, the granting of fiscal autonomy and fiscal discipline as well as making local government responsive, responsible and accountable to the people will set local governments free from the fiscal stress promoted and strengthened by the 1999 constitution.

Is the conflict container full? Problems of fiscal sustainability at the local government level in Hungary

2010 ◽  
Vol 60 (1) ◽  
pp. 49-77 ◽  
Author(s):  
A. Vigvári
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Central Government ◽  
Fiscal Sustainability ◽  
Fiscal Discipline ◽  
System A ◽  
Government Sector ◽  
Short Run ◽  
Local Government Level

The paper discusses the reasons and possible resolutions of the contradictions in the Hungarian local government system, and proposes methods to resolve them. The nature of the Hungarian system cannot be described by classical normative theories of fiscal federalism. The operation of Hungarian local governments is determined rather by the decentralisation of conflicts stemming from the reduction of state responsibilities, and the resulting municipal behaviour. The second generation theory of fiscal federalism pays particular attention to the institutional guarantees of fiscal discipline shown by the lower levels of government sector. Actors in the Hungarian system, a system that functions as a ‘conflict container’, try to offset the financial pressures, weighing heavily on them by borrowing and by contingent liabilities. While central government has transferred new duties to local governments from year to year, it has reduced the amount of fiscal subsidies. Until a long-term comprehensive reform is implemented, consequent risks must be treated in the short run, as well.

Local governance and the crisis of water and sanitation provision in medium-sized urban centres: Evidence from three cities in Nigeria

2021 ◽  
pp. 026909422110353
Author(s):  
Kayode J Samuel ◽  
Samuel B Agbola ◽  
Olorunfemi A Olojede
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Governance ◽  
Water And Sanitation ◽  
Regulatory Frameworks ◽  
The People ◽  
Efficient Delivery ◽  
Essential Services ◽  
Effective Delivery ◽  
Basic Services

Local governance encompasses the involvement of local governments and other community-based organizations in participatory decision-making for efficient delivery of public services. In the developing world, however, the weakness of the local government and local governance has inhibited the efficient and effective delivery of these services. Relying on water and sanitation data and interviews of relevant officials, this study analyses the structure of governance of water supply and sanitation (WSS) at the community levels in selected medium-sized urban centres in Nigeria. Results showed that majority of the city dwellers lacked access to safe water and sanitation, an indication of convoluted, poorly regulated provision regimes and the waning capacity of local governments to galvanize local actions towards the efficient provision and management of these services at community levels. Multiple provision regimes, weak coordinating and regulatory frameworks characterize WSS governance. Further, the sub-national authorities’ encroachment on local government funds which deprived these tiers of government the resources they could have used in providing these essential services presents a major setback. Local governments require financial and constitutional autonomy to provide basic services to the people and supervise and coordinate the activities of other governmental and non-governmental actors involved in service provision.

scholarly journals A New and Reinvigorated Research Agenda for U.S. Local Governments

2021 ◽  
pp. 0160323X2199163
Author(s):  
Ann O’M. Bowman ◽  
Domonic A. Bearfield ◽  
Stefanie Chambers ◽  
Beverly A. Cigler ◽  
Arnold Fleischmann ◽  
...  
Keyword(s):  
Local Government ◽  
Public Engagement ◽  
Local Governments ◽  
Research Agenda ◽  
Institutional Design ◽  
Intergovernmental Relations ◽  
Social Equity ◽  
Local Government Finance ◽  
Local Government Management ◽  
Vantage Points

This essay offers a perspective on a new and reinvigorated research agenda for the study of U.S. local governments. It reports on the ideas and reflections of a set of local government scholars with different vantage points and varied substantive interests. Seven paramount themes or directions for a research agenda were identified, all of which contain numerous threads and thrusts: local government finance and economic development, local government management, intergovernmental relations, collaboration, public engagement, social equity, and institutional design. The essay offers some reasons for optimism about the future of U.S. local governments while also identifying cause for concern.

scholarly journals Citizen Awareness and Satisfaction Survey: The Case of Tumauini, Isabela Philippines

2021 ◽  
Vol 58 (1) ◽  
pp. 5478-5487
Author(s):  
Renejoy M. Bulos
Keyword(s):  
Local Government ◽  
Service Delivery ◽  
Local Governments ◽  
The Philippines ◽  
Public Works ◽  
Face To Face ◽  
Citizen Satisfaction ◽  
Satisfaction Index ◽  
The People ◽  
Multi Stage

Local governments in the Philippines are the nearest service units to its citizens. They are expected to deliver quality services to their constituents. As recipients of the different services, citizens are deemed in better position to assess whether quality services are delivered by the different municipalities in the country. In order to address the need to gather citizens’ feedback on the service delivery performance of the local government units (LGU), the Department of Interior and Local Government developed the Citizen Satisfaction Index System (CSIS). The municipality of Tumauini in the province of Isabela is one of the selected LGUs to implement the CSIS project in the country to measure its performance in service delivery for 2018. This study assessed the awareness and satisfaction of the people in Tumauini, Isabela on the services for Public Works and Infrastructure delivered by the LGU. There were 150 respondents selected using the multi-stage probability sampling method. In gathering the data needed, face to face interview was used with the aid of survey questionnaire. Overall, results revealed that citizens of Tumauini are aware and satisfied with the different service indicators of the Public Works and Infrastructure programs. Results of the study may help local government officials in crafting policies and making management decisions to improve the performance of the local government of Tumauini in the provision and delivery of Public Works and Infrastructure services to its constituents.

scholarly journals World local government control and reference value for Vietnam

2021 ◽  
Vol 63 (4) ◽  
pp. 29-33
Author(s):  
Dang Phuc Vu ◽  
◽  
Thi Thanh Nga Nguyen ◽  
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Reference Value ◽  
Social Institutions ◽  
Local Power ◽  
Government Control ◽  
The People ◽  
The Media ◽  
And Control

Control of local governments in countries around the world is very diverse,but mainly divided into two categories: 1) control of state agencies (central government control, court control, control of local power representations); 2) control of social institutions including political party control over local government, control of organizations and public associations, control of the media, and control of the people. The paper focuses on analysing the controlling local governments in some countries, thereby giving reference values for Vietnam.

Local Multiparty Democracy in Africa

2021 ◽  
pp. 92-116
Author(s):  
Nico Steytler
Keyword(s):  
Local Government ◽  
Local Governments ◽  
National Level ◽  
Ethnically Diverse ◽  
Local Democracy ◽  
African Countries ◽  
The People ◽  
National Leaders ◽  
The Government ◽  
Winner Takes All

This chapter argues that democratic local government embeds the culture of democracy at grassroots: as the government closest to the people, it establishes a culture of responsiveness, transparency, and accountability more readily and effectively than by holding national leaders to account. Local democracy can also be used strategically when a country seeks to move from an authoritarian or military regime to democracy. Furthermore, it provides space for political inclusivity—an argument with particular relevance in ethnically diverse societies, where a winner-takes-all paradigm of competition at the national level typically results in the marginalization of geographically concentrated losers. Finally, local government allows for experimentation in different forms of inclusive politics, be they representative or participatory. However, although most African countries have adopted decentralization policies, the dividends are meagre. Local government is but feebly equipped to play a democracy-constituting role: operating in a constrained constitutional environment, central governments have generally not allowed local governments the opportunity to hold regular free and fair elections and thereby play a role in democratization. Despite these findings, there is also some evidence that on occasion local democracy has indeed played such a role and thus enhanced democratic participation.

scholarly journals Interrogating the Revenue Allocation in Intergovernmental Relations, Fiscal Federalism and Local Government Finance in Nigeria

2017 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Bolanle W. Shiyanbade
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Intergovernmental Relations ◽  
Good Governance ◽  
National Income ◽  
Revenue Generation ◽  
Local Council ◽  
Revenue Allocation ◽  
State And Local

This study examined the relationship between fiscal federalism, governance and local government finances in Nigeria, focusing on the administration of local governments and other subsidiary issues on revenue generation in the country. It analysed the legal, institutional and procedural mechanisms for administration, as well as assessed the effect of intergovernmental relations on local government under federal system of governance in the country. This is with a view to providing information on revenue allocation and intergovernmental relations as important elements in understanding and addressing the fiscal federalism on local council finance in Nigeria in the context of their divergent governance experiences since the fourth republic.The paper discovered that beyond the function of revenue generation or allocation, fiscal relations influenced governance positively by creating the expediency of transparency and responsiveness in government as well as a corresponding three levels of government has responsibilities and roles to play in the lives of citizenry in order to bring governance to the grassroots. However, the work found evidences of lack of fiscal autonomy and independent of local government as well as delay in local government election has resulted to poor performance of local administration in Nigeria at large. The results also revealed that a very important factor affecting the local government administration in Nigeria still remains the overbearing contribution of about 93% oil revenue to the national income; a situation that, both state and local governments in Nigeria cannot generate up to twenty five percent (25%) of their expenditure and poor tax culture amongst the citizenry. The study concluded among others that effective human resources, improved strategy, and enhanced capacity building, are critical to improved revenue generation and allocation, which in turn could go a long way to alleviating good governance in Nigeria.

Nature over Art: No More Local Finance

1953 ◽  
Vol 47 (2) ◽  
pp. 461-477
Author(s):  
Rowland Egger
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Alexis De Tocqueville ◽  
Intergovernmental Transfers ◽  
Government Finance ◽  
Absolute Increase ◽  
Local Finance ◽  
Local Government Finance ◽  
Four Score ◽  
The Absolute

In 1866 an uncommonly knowledgeable gentleman, Alexis de Tocqueville by name, wrote as follows: “Je pense que dans les siècles démocratiques qui vont s'ouvrir l'indépendence individuelle et les libertés locales seront toujours un produit de l'art. La centralisation sera le gouvernement naturel.” Four score and five years later a distinguished compatriot documented the triumph of nature over art which de Tocqueville contemplated as a possibility, and analyzed at some length the instrumentality through which le gouvernement naturel has established its primacy over les libertés locales. Professor Jean Boulouis has recently pronounced a plaintive requiem for French local self-government culminating in these words: “On pourrait presque avancer, sans beaucoup d'exagération, qu'il n'existe plus de finances locales, mais tout au plus une localisation des finances nationales.”The two most striking phenomena of local government finance in recent decades are, first, the absolute increase in the amount of money disbursed by local governments, and second, the substantial expansion in the proportion of local government disbursements financed from intergovernmental transfers of funds—grants-in-aid, shared taxes, and various other devices by which money is shifted from one level of government to another.

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