By
Seeni Mohamed Aliff
Senior Lecturer, Dept. of Social Sciences,
Faculty of Arts & Culture
South Eastern University of Sri Lanka
Oluvil, Sri Lanka
Abstract
As the life-wire
of every state, revenue refers to the
income of government at any level. Revenue is critical as it determines to a
large extent how much money will be available for spending. Without income,
there will be no budget, and thus no spending. Revenue for government spending
is generally raised from taxes, levies, service fees, and licenses. Local
governments differ in the extent to which they can raise sufficient funding
within the local government area for the services for which they are
responsible. Therefore, local government receive a smaller or larger part of
their funding from revenue raised at their territory level, Furthermore; the
ways in which revenue is raised have implications for equity and economic
stimulation. For a number of reasons, local
governments have other responsibilities for the development of certain sections
of the economy by providing limited range of social services and public
amenities.
In the recent years, administering revenue generation
has transcended all known considerations in importance because the extent to
which local government executed its development projects depends, largely on
the amount of revenue generated. Each local government body of any state has a
number of ways through which it denied revenue required to meet up its public
expenditure needs. It is in view of this that the challenge is taken to
examine the sources of revenue as well as problems encountered in revenue
generation in the Municipal Council of Sri Lanka.
Abstract
As the life-wire
of every state, revenue refers to the
income of government at any level. Revenue is critical as it determines to a
large extent how much money will be available for spending. Without income,
there will be no budget, and thus no spending. Revenue for government spending
is generally raised from taxes, levies, service fees, and licenses. Local
governments differ in the extent to which they can raise sufficient funding
within the local government area for the services for which they are
responsible. Therefore, local government receive a smaller or larger part of
their funding from revenue raised at their territory level, Furthermore; the
ways in which revenue is raised have implications for equity and economic
stimulation. For a number of reasons, local
governments have other responsibilities for the development of certain sections
of the economy by providing limited range of social services and public
amenities.
In the recent years, administering revenue generation
has transcended all known considerations in importance because the extent to
which local government executed its development projects depends, largely on
the amount of revenue generated. Each local government body of any state has a
number of ways through which it denied revenue required to meet up its public
expenditure needs. It is in view of this that the challenge is taken to
examine the sources of revenue as well as problems encountered in revenue
generation in the Municipal Council of Sri Lanka.
This
study focuses on the revenue collections and the related issues in Akkaraipattu
Municipal Council in Sri Lanka. The prime objective of this study is to
evaluate the revenue collections of the Municipal Council from last two years.
The fundamental questions of this research are the following: how does the local body generate the income,
what are the problems faced by the council during revenue collection and how
they can improve their revenue collection at the local level.
This
study is based on an interpretive approach. The data were collected from both
primary and secondary sources. In addition to primary sources, qualitative
interviews were conducted with all representatives of council and a particular
number of voters. Secondary sources such as published and unpublished records,
both from different levels of government and from NGOs, were also consulted.
Finally this study provides appropriate recommendations to improve revenue
collections in the studied area.
Key Words: Local Government, Revenue and Local
Government, Income and Expenditure in
LGs, Local Government in Sri Lanka
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