Impacts of Governance toward Sustainable Urbanization in a Midsized City: A Case Study of Uyo, Nigeria

Urban studies in Nigeria mostly focus on large cities and metropolitan areas, with minimal attention given to sustainable urban development in midsized cities. In this study, we address this knowledge gap and examine the policies and practices driving urban growth in Uyo, a midsized city in Nigeria. Specifically, we evaluate to what extent the prevailing urban governance culture and practices move the city toward or away from being inclusive, safe, resilient, and sustainable—central tenets of UN Sustainable Development Goal (SDG) 11. This study critically explores the strategic and operational approaches deployed by public stakeholders in pursuit of urban development, housing security, and economic and infrastructure development. We find the lack of continuity in commitment to urban infrastructural development projects and a flawed land tenure system that exacerbates housing insecurity are the two most critical challenges to address in attaining the goals of SDG11 in Uyo. The former calls for better fiscal management and adoption of good governance practices across the administrative hierarchy. The land tenure system can be made equitable and less cumbersome by overhauling the 1999 Land Use Act law of the country. Our findings can inform policies to make midsized cities facing similar challenges more inclusive, safe, resilient, and sustainable.

Financial Problems Met by Schools in the Onslaught of COVID 19: Implications to Fiscal Management of Learning Institutions

The covid-19 infection has reduced educational institutions' economic aspects and made it possible for the researchers to assess the financial issues associated with funding and efficiency of operations among schools in South East Asian universities. In the realm of education, economic concerns are not the central role of the holder, but actors who properly define educational achievement to conduct all training establishments and activities. The essential components are lifelong training and dedication, competency, managerial skills, and instructors in all educational facilities. The study employed descriptive qualitative and literature review to secondary sources. The primary findings were that, because of the COVID 19 issue, school finances are often challenging to manage on a macro and micro level. Consequently, schools are forced to seek the most efficient allocation of money in the COVID 19 era. This study presents implications for the Fiscal Management of Learning Institutions.

Policy Forum: In Defence of the First Nations Fiscal Management Act

The debate with respect to the recognition of Indigenous rights, title, and jurisdiction has largely been won. It has now moved to how best to implement those rights, title, and inherent jurisdictions. For Indigenous taxation jurisdiction, implementation must address challenges related to taxpayer representation, concurrent jurisdiction, service agreements with other governments, administrative capacity, financial management, and access to public debt capital at competitive rates. In this article, the author argues that the First Nations Fiscal Management Act (FMA) has been successful in overcoming these challenges. The FMA has protected and expanded Indigenous tax jurisdiction through standards and institutional support. As a result, it represents an effective path for interested Indigenous governments "to exercise [their] inherently governmental power of taxation" affirmed by the Supreme Court of Canada in <i>Matsqui Indian Band</i>, and to expand their use of that power.

Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.

Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool

The First Nations Fiscal Management Act (FMA) delegates the power to levy property taxes to band councils. The purpose of this article is to describe and analyze the effectiveness of the legislation as a self-government tool. Section 5(1) of the FMA allows band councils to levy property taxes both to increase their economic capacity—providing them with a source of income—and to improve self-government. However, this grant of power is subject to numerous conditions. These include compliance with the financial management requirements set out in the act, as well as approval of property tax laws by the First Nations Tax Commission (FNTC) (the majority of the members of which are appointed by the federal government). Also, the taxes imposed must comply with regulations set by the governor in council, which currently cover the property assessment process (including an appeal process), interest and penalties, and inspection of property. There have been two attempts by property taxpayers to overturn the decisions of the FNTC by way of judicial review. The fact that both were unsuccessful has somewhat mitigated criticism of the constraints on First Nation self-government imposed by the FMA. Overall, the federal government maintains significant control over the law-making process by which First Nations levy property taxes, both directly through regulations and indirectly through its dominant presence on the FNTC. Reform is needed: real powers need to be delegated to meet the stated objective of creating meaningful self-government for participating First Nations. The power to impose property taxes was first delegated to band councils by the Indian Act in 1951. Therefore, it is high time that First Nations be granted the right to exercise that power without federal intervention. Constitutional protection of the right to self-government must be the ultimate goal.

DOES TOURISM SECTOR MATTER IN REGIONAL ECONOMIC DEVELOPMENT

The regional autonomy policy is expected to promote the government in carrying out fiscal management independently. However, local own-source revenue was the only source of revenue and measurement of independence and it has not been achieved optimally. Many provinces failed to fully support regional needs, even though it has the highest tourism sector revenue contributors. The purpose of this study is to analyze the influence of the tourism sector in terms of supply and demand on regional independence. To analyze the regional income model seen from the contribution of the tourism sector by including the lag variable, this study used a Dynamic Panel method which is also known as Partial Adjusted in Central Java Province, Indonesia from 2013-2018. The result showed that the increase in local own-source revenue from the demand side is more elastic than the supply contribution. The addition of new tourist objects without proper management tends not to have a significant impact on regional income. Also, the attraction of people visiting the tourist in Central Java Province is still high because of a significant positive number of tourist arrivals. The government needs to focus on managerial improvements, development, and innovation of existing tourist objects

Regulation of nature management with the application of fiscal methods

The purpose of the article is to develop and apply the concepts and mechanism of fiscalization to the processes of managing the collection of payments from business entities to the budget for environmental offenses. The research methodology - application of the resource approach to the defini- tion of concepts, abstract-logical, system-structural and comparative analysis, ranking. The scientific novelty. The mechanism of fiscal management of nature users for their environmental pollution is revealed; the peculiarities of the calculation of the ecological tax, the distribution of the amounts of the current tax between the state and local budgets are indicated; applied innovations are substantiated taking into account the factor of ownership of natural resources. Conclusions. The need for environmental fiscalization is due to the environmental situation in the country, the fiscal system, energy and industrial security, pricing policy, business activity, the country’s international obligations and other factors. Key words: management, fiscal, in the use of nature, property, people, waste, pollution, rates, natural objects.

METHODS FOR ESTIMATING THE SHADOW ECONOMY AND INSTRUMENTS FOR DE-SHADOWING THE FISCAL SECTOR

The subject of research is a set of theoretical and methodological provisions and applied aspects of assessing the level of the shadow economy and de-shadowing of this process. The study is based on the definition of existing methods for assessing the level of the shadow economy; clarifying the tools used in the process of assessing the shadow economy, identifying ways to de-shadow the fiscal sector and identifying tasks for the implementation of leveling this process. It is established that there are four most effective methods of estimating the size of the shadow economy: the method of "population expenditure - retail trade"; financial method; monetary method; electric method. The results of the study made it possible to propose tools for de-shadowing the fiscal market, which are to increase the level of financial literacy of the population; formation of electronic databases of violators (subjects of the shadow economy); improving the methodology for assessing the scale of the shadow economy; introduction of a tax on international speculative transactions; reforming the state's anti-corruption policy; ensuring the principle of tax justice (equality) for taxpayers; provide an effective fiscal management of residents who use offshore jurisdictions; raising the level of legal culture of the population; legalization of shadow activity (subject to its legality); improvement of the "ProZorro" system; counteraction to financial crimes, "laundering funds"; introduction of tax amnesty and capital amnesty, etc. The purpose of the article is to substantiate the existing methods of assessing the shadow economy and to develop practical recommendations on ways and tools to de-shadow the fiscal sector. Different methods of estimating the level of the shadow economy are used at the macro- and microeconomic levels. It was found that the assessment of the shadow economy by existing methods in Ukrainian practice is not accurate, as its reliability is influenced by factors: unreliability, concealing or providing false information, the complexity of tracking "traces" of economic crimes, the scale of shadow economic activities and more. Identifying ways and measures to de-shadow the fiscal sector will reduce shadow phenomena in the domestic economy and in the fiscal sector, in particular.