Local Government Level Research Articles

Effect of Increase of 7.5% Value Added Tax on Revenue Generation in Nigeria

Dwindling revenue has affected governance at the state and local government levels in Nigeria in the last decade. The government has the mandate to impose taxes via its various regulations. An efficient and effective tax system can ensure the country’s necessities and services. An increase in VAT became a vital instrument that can improve the revenue base of most States in Nigeria. The assumption was that with the increase in VAT, states and Local Governments would have more money to be able to pay the salaries of their workers and to implement the 30,000 minimum wage. The increase in the VAT did not receive resistance unlike in the past where various attempts to increase the VAT were met with stiff resistance by the business environment and labor unions. To what extent can the increase in VAT lead to an increase in revenue generation? This study intended to find out the effect of the increase in the value-added tax on the economy with respect to revenue generation in Nigeria. Data were collected from secondary sources from 2007 to 2022. The study revealed that an increase in VAT has led to an increase in revenue generation but the target of the Federal Government generating 7.5 trillion Naira from VAT annually has not been achieved. There is a need to explore other sources of revenue for the State and Local Governments to enable them to discharge their financial responsibilities effectively. Also, there is a need to consider the plight of those who are directly affected by the increase in VAT and who are not collecting any salary.

Stakeholder Approach to the Regulation of On-Premise Signs

Using stakeholder theory, this article introduces a framework to inform decision making with respect to the regulation of on-premise signs. Because signage resides in a broader, shared environment and its regulation largely takes place at the local level of government, it can be considered unique among most other marketing-related communications. On-premise signs are important to individual businesses and the communities in which they are used, but at the same time, they are “out in the world,” cannot be avoided, and may not be relevant to or welcomed by many consumers who are exposed to them. A transformative consumer research lens is applied in this article to arrive at regulatory recommendations that balance the interests of the business with the interests of consumers, the general public, and other stakeholders.

Migration and municipal sustainable development planning framework in the city of uMhlathuze, South Africa

Internationally, migrants encounter a multitude of obstacles in the countries they settle in, including being denied access to essential services and economic prospects due to restrictive laws that undermine their ability to contribute to the fulfilment of the 2030 global agenda. While it is crucial to incorporate migration into development goals at all levels, the integration at the local government level is still incomplete. This research utilises the notion of global governance and employs a qualitative case study approach to conduct an explorative investigation of the difficulties pertaining to the integration of migration into municipal development plans. A total of 20 individuals engaged in municipal development planning were interviewed. The data was collected by reviewing municipal strategic plans. Thematic analysis was employed for data analysis. The study findings indicate that the lack of current migration data, negative attitudes towards migration, and insufficient coordination among parties responsible for development planning are the primary obstacles to integrating migration into municipal development planning. The exclusion of migrants has significant ramifications for municipal planning. Not only does it contradict the 2030 global goal, which recognises migrants as catalysts for sustainable development, but it also renders municipal planning inadequate and unsustainable. The discoveries aided in the creation of the Migration and Municipal Development Planning Framework. The framework has substantial ramifications for municipal planning since it delineates the actions that local municipalities could take to seamlessly incorporate migration issues into development planning, along with the anticipated results. The framework is a unique and valuable addition to the existing knowledge since it offers a fresh viewpoint on the relationship between migration and sustainable development, specifically at the level of local government.

Assessing the current status of food security under climate variability and the role of household-level adaption strategies near Ghibe III hydroelectric dam, Ethiopia

The food security problem is exacerbated by low production and crop loss in many parts of the world and Ethiopia in particular. Prior literature less documented the role of innovative adaptation strategies to climate variability in ensuring food security. This study investigated the current status of food security and the role of adaptation strategies in the context of climate unpredictability in the Ghibe III dam area, in Southern Ethiopia. To achieve the intended objective, data were collected from 175 adapters and 209 non-adapters through multi-stage sampling using a questionnaire supplemented with key informant interviews and focus group discussions. A probit regression model was used to determine the factors affecting farmers’ adaptation. Propensity score matching (PSM) was employed to evaluate the impact of the adaptation strategies on food security. Food security was measured by the food balance sheet model (HBSM)). The rainfall anomaly index and Mann–Kendall tests were employed for the analysis of rainfall and temperature. The findings showed that throughout 30 years, temperatures were rising while rainfall was falling. Receiving early warning weather systems, credit services, extension services, family size, and farm size had a significant impact on adaptation strategies at a 1% level. Adapters showed an increase in food security (7–9%) than non-adapters. Adapters consumed 2101.6 mean calories per day/adult equivalent compared to non-adapters who consumed 1151.5 kcal. Conservation agriculture and climate-resilient crop varieties should be implemented by farmers supported by local-level government bodies at large.

TRANSFORMING PUBLIC SERVICES: THE ROLE OF DIGITAL INNOVATION IN INDONESIAN MUNICIPAL GOVERNANCE

Digital innovation has become an important catalyst in the transformation of public services in Indonesia, especially at the local government level. The application of digital technology can increase transparency, accountability, and responsiveness of the government to the needs of the community. However, challenges such as infrastructure gaps and bureaucratic resistance are still major obstacles in this process. This study aims to explore the impact of digital innovation on the quality of public services in local governments. The study was conducted using a qualitative approach, using thematic analysis of data obtained from various relevant sources. The results of the study indicate that digital innovation significantly improves the quality of public services by accelerating the administrative process and increasing transparency and accountability. Digital technology also enables local governments to be more responsive to community needs and encourages public participation in decision-making. However, the success of digital transformation is highly dependent on leadership commitment, technological infrastructure development, and increased human resource capacity. Challenges such as technological gaps between regions and bureaucratic resistance need to be overcome so that digital innovation can be implemented effectively. With the right strategy, digital innovation has great potential to increase efficiency and public trust in government in Indonesia.

Can Smart City Construction Promote Urban Green and High-Quality Development?—Validation Analysis from 156 Cities in China

The in-depth participation and application of new-generation information and communication technologies, such as big data, Internet of Things, artificial intelligence, etc., in the field of smart cities have promoted their abilities in urban fine governance, public services, ecological livability, scientific and technological innovation, etc. Smart cities are gradually becoming recognized as the best solution to “urban problems”. Smart city construction drives urban innovative development, accumulates kinetic energy for economic growth, strengthens social support functions, enhances the effectiveness of the ecological environment, and promotes the convergence and integration of urban green development and high-quality development. This paper constructs a difference-in-differences model based on propensity score matching. Additionally, fiscal science and technology investment is introduced as mediating variables to further explain the mechanism through which smart city pilot policy impacts urban green and high-quality development. This research uses panel data from 156 prefecture-level cities in China from 2006 to 2019 to empirically test that the construction of smart cities has a significant positive effect on urban green and high-quality development. The mediation effect model shows that an increase in the level of local government’s fiscal science and technology investment enhances the positive effect of smart city construction on urban green and high-quality development. This research concludes with policy recommendations: the government should seize the development opportunity presented by smart city pilot policy, providing necessary policy support and financial incentive for the construction of smart cities. This will optimize the local economic structure, transform the driving forces of urban development, and assist cities in achieving green and high-quality development.

Evaluating the Utilization of Human Resources for Health Information Systems at the Local Government Level: Findings from the Kilimanjaro Region

Introduction: Human resources for health (HRH) are critical to healthcare delivery. Global HRH shortages hinder health service provision. This study explored how data from HRHIS is utilized to optimize HRH planning, management, and development. Methods: The study used a utility-focused evaluation approach, employing multiple case study designs. Data were collected from seven (7) of the Ministry of Health and President's Office—Regional Administrative and Local Government through in-depth interviews and an observation checklist, whereas ten (10) participants were interviewed. Interpretative phenomenological analysis was used to describe individual experiences, practices of HRH management, and data use from HRHIS. Results: The study found that staffing levels, DHIS2, Work Indicators, Staff Needs and Prioritization, and Optimization Analysis are key data sources for HRH planning, allocation, and deployment decisions. However, relying on multiple systems for employee data management proved challenging due to inconsistencies and errors. While essential, HRHIS lacks integration with other systems, hindering data utilization. Manual data entry further exacerbates data quality issues, emphasizing the need for a more robust and integrated HRH information system. Conclusion: HRHIS is a valuable tool for HRH data management, but its potential is underutilized in Kilimanjaro. Despite implementation, challenges persist in using HRHIS data for planning, management, and development. Significant efforts are needed to promote data utilization and improve HRHIS's contribution to Tanzania's healthcare workforce. The study recommends accelerating the integration of HRHIS with other systems, such as the District Health Information System, the Human Capital Management Information System, Professional Councils databases, Regulatory bodies – Tanzania Commission for University, NACVET, Health Facility Registry, and TrainSmart. This integration will enhance data accessibility and improve HRH planning and management.

Climate change adaptation and disaster risk reduction in South Africa’s local municipal plans

Climate change adaptation (CCA) and disaster risk reduction (DRR) agendas converge in their priorities to reduce social vulnerability and enhance resilience in the face of climate change. However, they are often treated separately in practice and in local government plans. In South Africa, while municipalities are legally mandated to develop Integrated Development Plans (IDPs) and Disaster Management Plans (DMPs), this is not the case for CCA. In this study, we assessed the engagement with, and linkages between, CCA and DRR in 20 local municipalities from contrasting socio-economic contexts in the Eastern Cape Province of South Africa by conducting an analysis of their IDPs, DMPs and any plans or strategies pertaining to CCA. Our results show that none of the municipalities had separate CCA strategies, with only two municipalities complying with the mandate to have DMPs. While municipalities mostly included CCA- and DRR-related activities in their IDPs, there were no explicit linkages made between the two approaches. Apparent was the prioritisation of bolstering infrastructure with little attention towards addressing social vulnerability and building resilience. Overall, little has been done to prioritise or link CCA and DRR at the local government level, especially in the context of addressing social vulnerability and building resilience. These findings suggest the need for South Africa to implement and promulgate legal instruments, policies and resources to capacitate local municipalities in mainstreaming and integrating CCA and DRR.

The Influence of Local Government Size and Economic Growth on Local Government Financial Performance

Performance measurement is an important element in assessing the effectiveness of policy implementation, including financial regulations at the local government level. By measuring financial performance, we can obtain valuable feedback regarding the suitability and accuracy of implementing these regulations. The aim of this research is to analyze the influence of local government size and economic growth on local government financial performance. In this study, the sample used in this research was a purposive sampling sample, with the population of Regional Governments and Regency/City Regional People's Representative Councils (DPRD) in Indonesia in 2018.

Repeat wildfire and smoke experiences shared by four communities in Southern California: local impacts and community needs

Abstract Families in unincorporated communities in Southern California’s Eastern Coachella Valley (ECV) increasingly experience the burden of repeat wildfires and smoke. This study describes their lived wildfire and smoke experiences, health impacts, unique community-level inequities that compound wildfire risk and air quality effects, communication preferences, and resource needs for future wildfire preparedness. A wildfire community vulnerability framework informed the focus group discussion guide, exploring individual, community, and local government level factors that potentially influence community response and mitigation behaviors to repeat wildfire and smoke. Ten focus groups with 118 participants occurred in spring 2023 with four communities in ECV, California. Findings center on narratives of acute wildfire-related experiences, including evacuation and burned trailer homes, acute and chronic self report physical and mental health impacts of wildfires and smoke, daily life disruptions, staying indoors for protection, and local interactions described as a community strength in responding to fires. Participants from unincorporated, low-income, and monolingual Spanish-speaking communities predominantly consisting of farm workers requested greater emergency preparedness and response information, training and education in Spanish, postfire resources, lower trash service fees, increased enforcement of illegal dumping and burning, and use of multimodal and bilingual communication channels for wildfire, smoke, and wind alerts.

Challenges and Opportunities in Transforming Rural Governance Through E-Government in Indonesia

General Background: The adoption of E-Government systems is increasingly important in improving public services, particularly at the local government level, to enhance transparency and accessibility. Specific Background: In Indonesia, Village Information Systems (SID) have been introduced to streamline communication, resource management, and service delivery in rural areas. Sugihwaras Village in Sidoarjo Regency is one such location where SID has been implemented. Knowledge Gap: Despite its potential, the effectiveness of SID implementation remains underexplored, particularly in terms of communication, resources, and its impact on rural governance. Aims: This study aims to analyze and describe the implementation of E-Government through SID in Sugihwaras Village, focusing on the four indicators: communication, resources, disposition, and bureaucratic structure, using Edward III's policy implementation model. Results: The findings indicate that communication and resource allocation are the primary issues hindering SID effectiveness. Inadequate operator training and a lack of budget for operator fees have led to outdated information and diminished motivation. However, strong commitment from local government and adherence to standard operating procedures (SOPs) have ensured that the system continues to function. Novelty: This study highlights the crucial role of consistent training and budgetary support in enhancing E-Government systems at the village level, particularly in rural Indonesia. Implications: Strengthening operator skills and ensuring adequate financial support are essential for optimizing SID as a tool for public information transparency and service delivery, contributing to improved rural governance and E-Government effectiveness. Highlights: Communication gaps limit the Village Information System's efficiency. Budget constraints reduce operator motivation and system updates. Government commitment keeps the system operational despite obstacles. Keywords: E-Government, Village Information System, rural governance, communication, resource allocation

Legal Regulation of the Digital Transformation of Local Self-Government in the BRICS Countries

This article presents an analysis of strategies used for the legal regulation of digital transformation processes at the municipal level in the BRICS countries. A systematic analysis of modern trends in the legal regulation of digital transformation in Brazil, South Africa, India and China was carried out, and the features and general directions of this process were highlighted. The authors noted a variety of different approaches to normalizing digital processes in management, ranging from fixing basic principles at the constitutional level to developing “flexible” regulation constitutionally mandated through by-laws and state political and legal documents. It is shown that the digitalization of public administration is primarily focused on the level of national government, since financial resources are specifically concentrated at the highest level of governance. It is concluded that the specificity of local government, manifested in a high degree of self-government and participation of the population in solving life support issues, objectively requires a shift in the emphasis of digitalization to the local level of government. It has been proven that this process requires strategic state planning on the part of the state for the digitalization of local self-government, taking into account the elimination of the “digital divide” in municipalities. The authors propose the implementation and development of the “smart city” concept in the BRICS countries with a differentiated scale of digitalization criteria for the various municipalities.

The Politics of Government–Business Relations in Urban Southeast Asia: Introduction and Overview

Recognising the increasingly urban character of Southeast Asian politics, our introduction to this special issue explores the varied patterns of government–business relations found across the region. In some urban centres, businesses form collusive rent-seeking relations with mayors and other politicians; in others, they support governance reform and urban renewal. In beginning to unpick this variation, we briefly highlight what we can learn from literatures on national-level government–business relations and subnational politics – emphasising that local-level government–business relations commonly diverge in significant ways from those at the national level. Next, we survey the articles that follow through three themes: relative strengths of local government and business across distinct urban settings; changes over time in the presence and efficacy of development coalitions spanning government and business; and recent innovations in government–business ties in certain cities. We end by calling for increased research into this important but poorly understood topic.

The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management. This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.

The higher‐ranking local officials and local economic growth: Evidence from China

AbstractThis paper investigates the effect of administrative level on local economic growth from the perspective of officials' rank. We notice an interesting phenomenon that higher‐ranking local officials (HRO) serve in cities with lower administrative level, can effectively improve economic performance similar to the effect of promoting administrative level of local government. Based on prefecture‐level city data from 2001 to 2019, we find that HRO can significantly promote local economic growth, especially in cities with lower levels of development. The mechanism analysis shows that the HRO cities not only could receive upper‐level government's favoritism but also tend to shape good business environment to attract investment. Further, HRO is a softer and shorter way than a formal change of regional administrative level, with less negative impact on the surrounding regions. The results provide new evidence that raising administrative level promotes regional development.

An Empirical Study on Taxation and Revenue Generation in Nepal

This study investigates the impact of taxation on revenue generation in Nepal. It further aims to elucidate the theoretical underpinnings of taxation, including its objectives, classification, and key components within the Nepalese context. Employing both primary and secondary data sources, the research analyzes and evaluates the relationship between taxation and revenue generation. The secondary data were taken from the Economic Survey Report of the Government of Nepal and 200 eligible primary responses taken from tax administrators and tax payers respectively. The findings demonstrate a significant influence of taxation on Nepal's Gross Domestic Product (GDP) and total revenue. Additionally, the study sheds light on the negative impact of tax evasion and avoidance on revenue generation. To address these issues, the research recommends the implementation of stricter penalties for tax evasion and avoidance, along with the establishment of a comprehensive taxpayer database across federal, state, and local government levels. This database would facilitate the identification of all potential taxable income sources, thereby enhancing tax compliance.

Local Government Initiatives: A Comprehensive Analysis of Infertility Diagnostic and Treatment Programs in Poland (2009-2020).

BACKGROUND Infertility is an increasingly significant public health problem. However, thanks to the achievements of modern medicine, it is possible to take steps to treat it. The objective of this study was to present data about programs for the diagnosis and treatment of infertility that were developed, implemented, and financed by local governments at all levels in Poland in 2009-2020. MATERIAL AND METHODS The study was conducted based on the analysis of existing data from the Minister of Health. We present data on infertility diagnostics and treatment programs, the number of programs in particular years, the number of programs implemented by individual levels of local governments, the number of people participating in the programs, and the total cost of the programs in EUR. RESULTS Programs aimed at diagnosing/treating infertility began to be implemented in 2012 (most were implemented in 2019 and 2020, 18 each). Twenty-three local governments of various levels, including 5 communes, 13 cities with poviat rights, 1 poviat, and 4 voivodeships, participated in the implementation of these programs. A total of 22 379 people were covered by infertility diagnosis and treatment programs in the years 2012-2020. The cost of all implemented programs was over EUR 10.7 million. CONCLUSIONS The legal situation in Poland caused the vast majority of infertile couples who wanted to have children to have to self-finance in vitro fertilization procedures. A small number of local governments undertook actions aimed at co-financing in vitro fertilization procedures.

Noise ordinances: The key to Environmental, Social and Governance (ESG) issues surrounding datacenters

The declaration of Noise Control Act of 1972 was a historic moment, whereby the Environmental Protection Agency (EPA) of the United States appropriately recognized and acted toward protecting the American population's health and welfare from the dangers of noise emission. And while this policy served as the Gold Standard for the creation of noise policies around the world, the decision to transfer the responsibility of regulating noise to state and local levels of government is one that has had a negative impact on the acoustical industry in the United States. This paper outlines instances where defined noise ordinances would have had protected vulnerable populations (in contiguous areas), as well as the parties affiliated with datacenters. The document also outlines methodological policies, guidance for adoption or updating of noise ordinances for Authorities Having Jurisdiction (AHJ), examples of mission-critical systems contributing to noise emission and the most effective solutions available to achieve compliance.

Glacial lake outburst floods threaten China-Nepal connectivity: Synergistic study of remote sensing, GIS and hydrodynamic modeling with regional implications

Holistic study of glacial lakes and glacial lake outburst floods (GLOFs) in the strategically important China-Nepal transportation corridors is imperative for regional connectivity and disaster risk reduction. This study focuses on four China-Nepal transportation corridors, namely Chentang-Kimathanka, Zhangmu-Kodari, Keyrung-Kathmandu and Taklakot-Hilsa from east to west in the Himalayan region. Within a remote integrated framework, we present the latest high-resolution inventory of glacial lakes, assess their decadal spatio-temporal changes (1992–2022), identify potentially dangerous glacial lakes, and apply hydrodynamic model to assess downstream impacts of possible GLOFs along the study area. The results show 2688 glacial lakes (≥0.001 km2) with a total area of 116.10 ± 8.53 km2 over the study area in 2022. Glacial lakes exhibited spatiotemporal heterogeneity in expansion, with overall expansion of 32 % during 30 years. Keyrung-Kathmandu corridor, among others, was assessed with high GLOF susceptibility. Furthermore, hydrodynamic modeling of four highly dangerous lakes in each transportation area reveals that GLOFs have cross-border effects, impacting ∼103 km of China-Nepal highway, 103 bridges, two major dry ports and 3301 buildings in both countries. Based on these findings, we emphasize the joint efforts of both countries for integrated disaster management for smooth connectivity between two countries and saving downstream population through joint cooperation from central to local government levels by initiating artificial lake lowering, developing cross-border early warning systems and cooperation. This study is valuable for presenting a synergistic study of glacial lakes and GLOF for informing decision- and policy-makers of both China and Nepal for a joint approach to disaster mitigation.

The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments

PurposeThis study explores the relationship between debt intensity and cost stickiness at the local government level, a setting characterized by the existence of debt constraints and political influence.Design/methodology/approachBuilding on a theoretical framework informed by the concepts of coercive isomorphism and accountability, the present study focuses on Greek municipalities and applies Anderson et al.’s (2003) extended methodology, as reviewed by Banker and Byzalov (2014), in a sample of 1,366 municipality year observations for the period 2011–2020.FindingsThe results indicate that the degree of cost asymmetry is negatively associated with debt intensity. Periods before elections present the same picture. This negative relationship becomes insignificant in the case of large municipalities, which probably require more resources to support their operations and incur higher adjustment costs for reducing resources. These findings are robust to use alternative types of expenses associated with cost stickiness and a battery of control variables.Originality/valueLittle is known about the impact of debt level and financial constraints on cost behavior in the public sector context. This study takes a fresh look at the relationship between municipal debt structure and cost stickiness, adding to the understanding of cost behavior considering the debt level, financial constraints, resource-adjustment costs and the underlying managerial behavior.