Revenue Allocation in Nigeria

In this study, we have applied optimal control theory to determine the optimum value of tax revenues accruing to a state given the range of budgeted expenditure on enforcing tax laws and awareness creation on the payment of the correct tax. This is achieved by maximizing the state's net tax revenue over a fixed time interval subject to certain constraints. By assuming that the satisfaction derived by the Federal Government of Nigeria on the ability of the individual states to generate tax revenue which is as near as the optimum tax revenue (via the state's control problem) is described by the logarithmic form of the Cobb–Douglas utility function, a formula for horizontal revenue allocation in Nigeria in its raw form is derived. Afterwards, we illustrate the use of the proposed horizontal revenue allocation formula using hypothetical data.

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Youth Restiveness and Industrial Disruption in the Niger Delta

American Review of Political Economy ◽

10.38024/arpe.124 ◽

2011 ◽

Vol 9 (1) ◽

Author(s):

Oboreh J. Snapps ◽

Donald I. Hamilton

Keyword(s):

Environmental Degradation ◽

Niger Delta ◽

Job Creation ◽

Environmentally Friendly ◽

High Rate ◽

Developmental Needs ◽

Revenue Allocation ◽

Industrial Productivity ◽

Traditional Economy

We examine the incidence of youth restiveness in the Niger Delta and how this restiveness has affected industrial productivity. It is our opinion that the high rate of unemployment, environmental degradation, dislocation of the traditional economy and unfair revenue allocation are some of the factors that have given rise to youth restiveness in the Niger Delta. Government needs to pay special attention to the developmental needs of the Niger Delta through job creation and the enactment of environmentally friendly policies that will preserve its fragile ecology.

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Incentive Mechanism for Spatial Crowdsourcing Cooperation: A Fair Revenue Allocation Method

10.1007/978-3-030-91431-8_49 ◽

2021 ◽

pp. 728-735

Author(s):

Xiaowei Wang ◽

An Liu ◽

Shushu Liu ◽

Junhua Fang ◽

Jiajie Xu

Keyword(s):

Incentive Mechanism ◽

Spatial Crowdsourcing ◽

Allocation Method ◽

Revenue Allocation

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County Funds, Delays in Procurement Process, and Budget Absorption in County Governments in Kenya

International Journal of Corporate Finance and Accounting ◽

10.4018/ijcfa.2018070103 ◽

2018 ◽

Vol 5 (2) ◽

pp. 27-41

Author(s):

Charles Okeyo Owuor

Keyword(s):

Lead Time ◽

End User ◽

County Governments ◽

Procurement Process ◽

Descriptive Research ◽

Flow Of Funds ◽

Smooth Flow ◽

Revenue Allocation ◽

To Come ◽

National Governments

County governments in Kenya have been consistently accused of poor budget absorption. This article sought to assess misallocation of county funds and the delays in procurement process on budget absorption in county governments in Kenya. Descriptive research design was used. The study found out that there was misallocation of funds from the national governments to county treasuries and from the county treasuries to various department projects and activities which in effect affected the procurement processes. Procurement functions in the county governments were inefficient owing to the lead time and bureaucracies involved in procurement. The study therefore recommended for county governments in collaboration with commission for revenue allocation and the national treasuries to come up with a criterion for ensuring smooth flow of funds from the national treasury to the end user departments.

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Impact of Perceived Uncertainty on Public Acceptability of Congestion Charging: An Empirical Study in China

Sustainability ◽

10.3390/su11010129 ◽

2018 ◽

Vol 11 (1) ◽

pp. 129 ◽

Cited By ~ 1

Author(s):

Yacan Wang ◽

Yu Wang ◽

Luyao Xie ◽

Huiyu Zhou

Keyword(s):

Traffic Congestion ◽

Latent Variables ◽

Choice Model ◽

Stated Preference ◽

The Public ◽

Public Acceptability ◽

Revenue Allocation ◽

Negative Effect ◽

The Government ◽

Congestion Charging

Severe traffic congestion is now a common problem in major cities worldwide, causing huge economic, environmental, and social losses to overall welfare. Governments are now considering congestion charging as an effective way to manage congestion. However, since congestion charging has not yet been implemented widely, the public remains uncertain about it. Few scholars have explored public uncertainty about congestion charging. This paper examined how the public perceived uncertainty toward fairness and efficiency affects willingness to accept congestion charging. Through an experimental study of stated preference, this paper analyzes the influence of observable variables and unobserved latent variables on public acceptability and compares the results with a traditional discrete choice model. The results indicated that the public’s perceived uncertainty about congestion charging will have significant negative effect on acceptability and that the perception of fairness has an even larger effect. As for uncertainty about the effectiveness of congestion charging on alleviating congestion, the implementation efficiency of the government is the most significant. For uncertainty about fairness, whether charge collection and revenue allocation are reasonable is the most significant. These findings provide an empirical basis for reducing public uncertainty and increasing public acceptance of congestion charging.

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

Public Administration Research ◽

10.5539/par.v6n2p71 ◽

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.

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