scholarly journals Analysis of options for Maximizing Local Government internally generated Revenue in Nigeria

2012 ◽  
Vol 2 (5) ◽  
pp. 94
Author(s):  
Moses Atakpa ◽  
Stephen Ocheni ◽  
Basil C. Nwankwo
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Financial Assistance ◽  
Government Reform ◽  
Government Revenue ◽  
State Governments ◽  
Revenue Generation ◽  
Internal Revenue ◽  
Revenue Sources ◽  
Reasonable Degree

This study examined the various options for maximizing internal revenue generation in the Nigerian local governments.  It took critical and hard look on the various sources of internal revenue in the local governments, problems of exploiting the various sources for revenue generation, and the reason why most of the sources remain untapped or under-tapped by the local government in Nigeria.  The study suggested feasible and pragmatic ways to maximize internal revenue generation in the local governments.  It observed that prior to 1976 Local Government Reform; most local governments were able to maximize their internal revenue generation and discharged their primary responsibilities with little or no financial assistance from the higher tier governments.  However, with the introduction of statutory allocations to the local governments following the 1976 Reform, most of the local governments abandoned the hitherto viable internal revenue sources in preference to the revenue from statutory allocation.  This unwholesome attitude of most local governments, among others, was identified as the bane of internal revenue generation at this level of government.  The paper concludes, by stating that unless the local governments look inwards to maximize their internal revenue sources it cannot be financially self-reliant.  The implication of this is that it cannot enjoy reasonable degree of autonomy as a third tier of government if it continues to be heavily dependent on the financial assistance from both the federal and the state governments, to be able to function effectively.  The reason is because as the saying goes, “he who pays the piper dictates the tune.” Keywords: Local Government, Revenue, Reforms, and Administration

scholarly journals Constitutional Democracy and Caretaker Committee in Nigeria Local Government System: An Assessment

2013 ◽  
pp. 110-123 ◽  
Author(s):  
Jude C Okafor ◽  
Ikechukwu H Orjinta
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Government Reform ◽  
Constitutional Democracy ◽  
Financial Autonomy ◽  
The Third ◽  
Theoretical Perspectives ◽  
Nigerian Literature ◽  
The Impact ◽  
Subsequent Replacement

The 1976 Local Government Reform among other landmark changes unified the local government system in Nigeria, and the 1979 constitution made local governments the third tier of government and provided for a system of local government by democratically elected councils. More recently, elected local government councils have been dissolved and replaced with Transition Committees or Caretaker Committees appointed by the Governors’ of their respective states. This paper therefore, examines the impact of the caretaker committees in Nigerian Local Government on the practice of constitutional democracy. The discussion is framed by the theoretical perspectives and Nigerian literature on local government and constitutional democracy, and by the recent phenomenal wave of dissolving elected local government councils and subsequent replacement with caretaker committees. Contrary to popular belief, that local government as the third tier of government has failed to achieve the objective for which it was created, this paper observes that party politics has been the bane of Nigerian local government since its inception, and that democratically elected local councils with political and financial autonomy are the major conditions for an effective and efficient multi-purpose local government system in Nigeria.

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.

scholarly journals Interactions of Financial Assistance and Financial Reporting Competency: Evidence From Local Government in Papua and West Papua Indonesia

2019 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Pilipus Ramandei ◽  
Abdul Rohman ◽  
Dwi Ratmono ◽  
Imam Ghozali
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Local Governments ◽  
Financial Statements ◽  
Financial Assistance ◽  
Financial Reports ◽  
Additional Information ◽  
West Papua ◽  
The Republic

Good local government financial statements are financial statements according to the qualitative characteristics of financial statements, which are relevant, reliable, comparable and understandable. However, the phenomenon shows that there are still weaknesses in financial reporting in several local governments in Indonesia, especially in the provinces of Papua and West Papua based on the findings of the Audit Board of the Republic of Indonesia (IHPS II BPK, 2017). The purpose of this study is to obtain empirical evidence of the role of moderating financial assistance and apparatus competency on the quality of government financial reports. Explanation of the relationship between variables was using an institutional theory perspective. The survey was conducted in 2018 on 42 Local Governments in Papua and West Papua. Methods of processing and analyzing data were using SEM-PLS with WarpPLS 6.0 statistical software. The results of the apparatus competency research have a positive effect on the quality of financial statements. A financial resistance positively strengthens the influence of apparatus competency on the quality of local government financial reports. Thus, efforts to overcome the presentation of quality financial statements require competent apparatus through the existence of financial assistance policies. Limitations of the study are the method of collecting data using a questionnaire and that it is very possible for the bias to occur. Therefore, efforts to achieve better results need to be accompanied by an interview method in order to obtain additional information as a comparison of respondents' answers; 2) the determination coefficient value of R- square is 0.41 or 41% indicating that there are still 0.59 or 59% variability in the quality of Local Government Financial Statements (LKPD) which can be explained by other variables outside the research model. 

scholarly journals Financial Autonomy as an Aid to Rural Development: A Study of Isoko North Local Government Area of Delta State

2021 ◽  
Vol 4 (3) ◽  
pp. 63-72
Author(s):  
Egware O.N. ◽  
Akporien O.F. ◽  
Otuya S.
Keyword(s):  
Local Government ◽  
Rural Development ◽  
Service Delivery ◽  
Survey Research ◽  
Local Governments ◽  
Local Government Area ◽  
State Governments ◽  
Financial Autonomy ◽  
Effective Administration

Lack of financial autonomy and undue interference by state governments have been identified as some of the impediments to effective administration of local governments in Nigeria. To this end, this study was carried out to examine the effect of financial autonomy on rural development using Isoko North Local Government Area as a case study. The study adopted a survey research design; hence, data were collected through the use of questionnaires administered to the management and staff of selected departments in Isoko North Local Government Council. The findings of the study indicate that financial autonomy will contribute positively to rural development and service delivery in the area of study, and recommends that local governments should be made financially autonomous to promote rural development and enhance better service delivery.

scholarly journals Local government or local arbitrariness: on the setting of priorities for the municipal community

2015 ◽  
Vol 2 (2) ◽  
pp. 216-219
Author(s):  
A A Maksimov
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Community ◽  
Electoral Behavior ◽  
Government Reform ◽  
Community Based ◽  
Municipal Elections ◽  
Analysis And Evaluation ◽  
Legislative Authority ◽  
The Individual

Local government is a form of self-organization of citizens for the purpose of addressing issues of local importance in the interests of the population. Key elements of this process - socially active, concerned the responsibility of local community. Based on the practice of the electoral process, electoral behavior in the municipal elections little activity. Based on the current situation has been suggested that this passivity is caused by the legislative authority disabilities and the population on issues of local importance, especially in terms of his participation in the work of local governments. System formulated proposals to expand the share of participation in the work of local governments, as well as subject to analysis and evaluation of the individual elements of the local government reform in 2014.

scholarly journals STRUCTURAL CHALLENGES AND LOCAL GOVERNMENT ADMINISTRATION IN NIGERIA

2018 ◽  
Vol 1 (1) ◽  
pp. 26-35
Author(s):  
Salami Issa AFEGBUA, ◽  
Kehinde Ohiole OSAKEDE, ◽  
Barry Barisu NKOMAH
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Relevant Literature ◽  
Secondary Data ◽  
State Governments ◽  
Government Administration ◽  
Political Interference ◽  
The Subject ◽  
Secondary Data Sources ◽  
Government Development

This paper examined the structural challenges and local government development in Nigeria. Local governments system in Nigeria, has taken different forms from one period to the other. There were series of reforms in the Nigerian local government system aimed at addressing the structural deficiency inherent in the third tier of government in Nigerian federation. Suffice it to say that, the development of local government in Nigeria is almost becoming an illusion as local governments faced with multifarious structural challenges which serve as impediments to its development. The study that relied on secondary data sources through a comprehensive review of relevant literature on the subject of discussion. The paper identified constitutional crises, undue political interference amongst others as major constraints to local government development in Nigeria. The paper submits that there is need to restructure the present local government system in Nigeria by going back to multi-tier local government in the 1950’s. Areas of contribution to its development were also identified and conclude that the Constitution of the Federal Republic of Nigeria should be amended to enable State Governments and the various State Houses of Assembly loosen their firm grip on the local governments in order to allow the local government authorities take initiative that will enhance its growth and development.

Power of Initiative and Immunity of Local Government in Federal Nepal

2020 ◽  
Vol 4 (1) ◽  
pp. 63-79
Author(s):  
Amrit Kumar Shrestha ◽  
Tara Nath Ghimire
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Federal System ◽  
State Governments ◽  
Ancient Regime ◽  
History Of ◽  
Autonomous Institution

Traditionally, it was considered that federal and state governments are the primary two components of the federal system. Provisions relating to local governments were left in the hand of state governments. The recent concept of federalism accepts the local governments as third and integral tier of the federal system. However, federalism and decentralization are used in different meaning. Federalism means the division of power within the center and federal units whereas decentralization considers devolution of power to the local units. The history of the local government begins with the ancient regime in Nepal, and it continues till at present. This article analyzes whether Nepal's local governments are exercising autonomous powers in the new federal system. It examines the local governments' status and positions in light of Clark's theory of autonomy. It concludes that the local governments have vested a significant level of powers of initiative and immunity to being needed for an autonomous institution.

Enhancing Local Government Revenue in Vietnam

2021 ◽  
Vol 37 (1) ◽  
Author(s):  
Bui Quang Phat
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Current Status ◽  
Government Revenue ◽  
Important Basis

The paper analyzes the current status of local government revenues in Vietnam base on two indicator groups: The size and The structure of local government revenues. In addition, the paper also compares the revenue among local governments, analyzes the causes that led to the differences. Some recommendations are proposed to enhance local government revenues in Vietnam. This is an important basis to promote local government revenues through decentralized revenues and at the same time reduce the burden for central government.

scholarly journals Trends in Local Government Revenue Composition in the Northeast: 1957–1977

1981 ◽  
Vol 10 (1) ◽  
pp. 41-47 ◽  
Author(s):  
Judith N. Collins
Keyword(s):  
Local Government ◽  
New England ◽  
Local Governments ◽  
General Purpose ◽  
Property Taxes ◽  
Government Revenue

The composition of revenues in general purpose local governments in the Northeast in 1977 is examined and compared with the pattern found in 1957. The composition of local government revenues varies between types of local governments and between states. In general, local governments in the New England states are most dependent on property taxes. This pattern has not changed greatly since 1957 despite increases in the importance of intergovernmental aid. Revenue composition in many states in the Northeast diverges considerably from the nationwide pattern. Changing attitutes towards government and taxes could result in substantial changes in the years ahead.

Organizational Change in Local Governments: The Impact of the Danish Local Government Reform

2009 ◽  
Vol 5 (1) ◽  
Author(s):  
Martin Baekgaard
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Structural Changes ◽  
Organizational Structures ◽  
Public Organizations ◽  
The Political ◽  
Government Reform ◽  
Administrative Organization ◽  
The Impact ◽  
Political Norms

The article explores organizational structures in public organizations that are the results of amalgamations of two or more public organizations. Focusing on the Danish Local Government Reform implemented in 2007, the main questions are whether the new municipalities have decided to organize themselves differently than their predecessors, and whether the interests of centrally placed actors affect such a decision. Data on the political and administrative organization of all Danish municipalities in 2005 and 2007 show that the number of organizational units grew considerably more in the 66 new municipalities than it did in the 32 municipalities whose territory was not changed because of the reform. The analyses show that the increased number of organizational units can in part be explained by new municipal tasks and increased workload due to the new structural conditions. An important part of the increase, however, was caused neither by task related, nor by structural changes. Alternatively, the increase may be explained by political norms stating that all relevant interests should be given a top post in the new organizations.

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