Los medios de comunicación como agentes de socialización

Table 8: Assignments of Responsibilities in the 1999 Constitution

March 2006

T]XCLUSIvf, LEGISIATIVE

LIS T CONCTJRREIT LIST R}l;IDUAL LIST*

Federal Gorernment Account\ ofthe Federal i()n

Arms. Ammunition, Defence and National Secu.ity

Avialion, Railways, Federal Trunk Roads and Maritirne nutters Irnrni erarion & Internal Affairs Financial laws, and currency Issue

& E,change Control

Census. National Honour &

Citizenship

Foreign Affairs and Intemaliona.l Tre,lies

Crealion of Stales & regularion of

political parties Narional and State elections

Mining & National Parks

[-abour. and Public service of the federal ion

Patents & tradernarks

L€ed

Proceeding between EovemnEnts ^{in the} federation Establishment of federal agencies Telecommun ical ions

Public detf of the Federation M anagEnEnt of territorial waters Weights and _M qsures

International trade and comnrcrce

Formulation- ^annulrnent

dissolution of marriage Nuclear Energ/

Stamp Duties

and

Strte Go!rcrnmeIlb Allocalion of ^revenue Antiquities and monuments Archives

Collection oftaxes Electoral [.aw Eleclric power Exhibition of cinemaroeraph filrns Industrial. mmrrErcial

Or agri cultural developnrcnt Scientific and

Technological Research Statistics

TrigononEtrical, cadastral and top ograp hical survey s

University, Technological and Post Primary Education

Ircal C,owrnments

ScwaSe Disposal Environmental Sanitation

M ainteflance of Feeder Eanh Roads

Primary Education Paynrcnt of ^Salaries

M arket Salls Rural Health

Crafts and Small Scale Industries.

"Derived from the residual list for state

Rapu ^: Tax Assignment ^and Revenue Sharing in ^Nigeria Table 9: Social Sector ExPenditure

Source: ^CBN Annual^Reports

Chart 4: Total Statutoty Allocations To State Govts in ²⁰⁰⁵

Prolile in ^Nigeria

31

ESlatLio 110.0

100.0 90.0 80.0 70.0 60.0

30.0 20.o 10.0 50.0 40.0

=6 2

00

Slats GoEmrEnts

2003 2004 200 t 2002

1999 2000

1998 5l .2 ^'11 .1 t']6.3 416.1 491 ₄₉₁ .6 Capital EP

tN Biltion)

On Soc Service

12.2 33.1 30.2 53.3

33.8 36 ercent) 52.3

I Covt. ^(P Share of Federa

ffi.9

&.1 67.8 61 69.8

41 ;7 6.2

al Govt Share of^State/Inc

(percent)

I

I _I I ^tl I I

ml

I illt

I

Source: Federation Account Files January-Decembe& 2005'

32

^{Cental Bank of Nigeria Economic} and Financial Review March 2006

Against this backdrop, several agitations have emerged that must be addressed

by

the Federal Government

for

a stable federal system. These include:

>

agitations

for the control of exploitation of natural

resources

by

the state governments as obtained before independence;

>

agitations

for

the increase

of

the percentage share

of

the

principle of

derivation

in

the distribution

of

VAT proceeds;

>

agitations

for

the non-distribution

of

other non-oil revenue sources

of

the Federation Account on the basis

of

derivation. The most important

non-oil

taxes except VAT

include

company income

and

customs and excise taxes. The

formula for

allocation

of

custom and excise duties, and company income tax did not give any weights

to

derivation;

>

agitations

for

the

inclusion of

receipts

of

education and value-added taxes proceeds

as ^part of the

Federation Account, according

to

the intentions

of the

1999 Constitution;

>

suggestions

that

personal income

tax administration and

collection should be transferred

to

the Federal Government

for

better compliance and enhanced revenue;

>

agitations against the use

of

number

of

local governments

under

the

equality principle in the distribution of ^the

^shares

of that tier ^of

government

from

the ^proceeds of the Federation and VAT Pool Accounts.

The arguments have been

that

there are wide gaps

in

revenue receipts among

local

councils

by

states. Thus, state governments

with

larger number

of

councils (mostly

old

states) receive more

under the

^above mentioned principle _compared

with

those states

with

smaller numbers

of

councils (new states);

Rapu : Tax Assignment and Revenue Sharing in Nigeria 33

>

agitations by

the

state governments on the reviews

of

the vertical and horizontal revenue-sharing systems.

IV.2.2. Enforcing Compliance

with

the

law

on Allocation

of l0

^percent

Internally-Generated Revenue

to

the Councils

by

the State Governments.

Another major challenge

of

tax assignment and revenue-sharing

in

Nigeria is the enforcement of compliance by the state governments to allocate 10 percent

of their

internally-generated revenue

to their

local councils. The edstence

of

vertical fiscal imbalance in respect of state governments and local governments, and

horizontal

imbalance across

local

governments has necessitated

this

constitutional requirement.

The local governments serve as the grassroots governments and, therefore, a

lot of social services expenditue burden is ^placed on them. This will, therefore, require a substanrial transfer

of

funds from the state governments

to

the local councils

in addition to the statutory

and non-starutory transfers

from

the Federal Government

to

enable them meet

their

expenditure expectations on the MDGs. Evidence has shown that the state governments over the years have

continued to flout this requirement.

Hence,

the task before the

Federal Government

is

on how

to

ensure compliance

with

the constitutional provision and the law

IV.2.3. Modality

for

the Sharing

of

Transfers

from

Federation Account to Local Councils

by

the State Governments

Recent developments

point to

the confusion emanating

from

the constitution

in

terms

of

the sharing

of

the allocations

from

the statutory accounts among the local governments

in

the states. Whereas the constitution grants the state Iegislatures the ^powers

to

make Iaws

for

the

distribution of

these transfers, the Federal Government

is

insisting

that the

transfers are exclusively meant

for

those local councils created before the 1999 Constitution. This controversy

In document Valores y estilo de vida de los adolescentes de 13 y 14 años de edad, estudio realizado en la Unidad Educativa Intercultural Bilingüe “Mondayacu” de la ciudad de Archidona, provincia de Napo, en el año lectivo 2012 – 2013 (página 48-52)