Enterprising Nonprofits: Revenue Generation in the Nonprofit Sector

Nonprofit managers who develop social purpose ventures to generate revenues to support a social mission have limited opportunities to share their experiences with others in the field or to learn from the experiences of others. Many nonprofit managers also have modest business backgrounds. Yet, despite these challenges, the movement toward income generationby nonprofits continues to grow. Some of these ventures succeed, yet many more fail to meet either their social or financial goals. Clearly, the field lacks well-defined criteria, standards, and strategies for achieving success in this area. The potential payoff from the diffusion of learningappears to be substantial. This paper offers a first step in the process.Much has been written in the past twenty years about nonprofit organizations' attempts to look beyond traditional funding sources and initiate earned-income ventures. At the same time, there is little data available that formally documents either the incidence or the character of theseventures. Perhaps most unfortunately, we know little about what constitutes success and failure for a nonprofit enterprise.To address some of these questions, in the fall of 2000, The Pew Charitable Trusts commissioned the authors to survey the landscape of enterprise in the nonprofit sector. The survey was posted online, on a web site available to all interested nonprofit organizations, and publicizedthrough a variety of print and online media such as The Chronicle of Philanthropy, The Foundation Center, and other electronic newsletters and promotional news sources. The announcement inviting nonprofit organizations to participate was worded to encourage responses from a broadspectrum of nonprofits, including small to large nonprofits, organizations currently running profit-making businesses, those who are no longer operating profit-making businesses, and those who have never run such ventures

Getting Local: How Nonprofit News Ventures Seek Sustainability

Examines eight nonprofit news ventures' mission, audience, reach, and social impact; revenue generation and diversification; and organizational adaptability, innovation, and resource allocation as critical elements of long-term sustainability

The Factors That Affect Revenue Generation of Taxpayers: The Case of Bahir Dar City Taxpayers

Revenue generation is one of the most useful activities to increase profitability and capital of taxpayers in business operation. Despite these, however, revenue generation in the study area is affected by different variables.  Therefore, the study was focused on assessing the effect of taxation on revenue generation: the case of Bahir dar city taxpayers. The total population in the selected area was taxpayers in the city. Then simple random sampling was employed to select sample respondents. Results are based on data collected from respondents of 150 randomly selected taxpayers. Descriptive statistics and linear regression methods were employed. The result shows that progressive tax system, taxpayers’ knowledge, tax administration and inflation rate are important components of taxation which affect revenue generation of taxpayers. The analysis further revealed that progressive tax system, taxpayers’ knowledge, tax administration and inflation rate is significantly associated with revenue generation. Government and concerned parties should work the best on these important factors because the effect of these factors also affects tax revenue generation of tax authorities since government collect revenue from taxpayers. Keywords: Revenue generation, taxation, linear regression, taxpayers DOI: 10.7176/RJFA/11-17-03 Publication date:September 30th 202

Options for Revenue Generation in Post-Conflict Environments (revision)

In the wake of violent conflict, a key element of building a durable peace is building a state with the ability to collect and manage public resources. To implement peace accords and to provide public services, the government must be able to collect revenue, allocate resources, and manage expenditure in a manner that is regarded by its citizens as effective and equitable. In this new PERI Working Paper, Michael Carnahan of the Australian National University grapples with the impact of conflict on policy, administrative systems, and overall activity, as well as the impact of pressures from the international community. The author makes five specific recommendations, including a link between revenue collections and donor aid, a reassessment of U.N. policies, changes in tax policies for foreign workers and donors' contractors, and establishing urban land taxation systems. This study is part of a series on Public Finance in Post-Conflict Environments, published jointly by PERI and New York University's Center on International Cooperation.�(Revised December 2007)Revenue mobilization; postconflict reconstruction; taxation; external assistance; tax exemptions

Assessment of Tax Compliance Procedures and Its Impact on Revenue Generation in Techiman Municipality

The study sought to determine the effect of tax compliance on revenue generation in the Bono East Region of Ghana. The research work was justified and significant because of the critical role of taxes in the accomplishment of GRA developmental goals and the satisfaction of the local people. This study was explanatory, employing quantitative methods of data collection. The study targeted employees of GRA-Techiman, GRA-Atebubu and GRA-Wenchi. A total sample size of 97 was chosen. Quota and simple random sampling were adopted in selecting the respondents. The regression analysis model was adopted as the model specification for this study. The study found that tax compliance was observed in Ghana Revenue Authority. However, not all components of the control principles were adequately followed. However, tax compliance principles had a positive and significant relationship with revenue generation. There was a positive relationship between tax monitoring and revenue generation, a positive relationship between information and communication and revenue generation, and tax control activities positively and significantly predicted revenue generation. Furthermore, there was a positive and significant relationship between tax risk assessment and revenue generation. It is recommended that activities such as customer complaint surveillance and feedback and audits performed periodically by internal auditors should be monitored and managed frequently. Keywords: Tax, Tax Compliance, Revenue Generation, Ghana Revenue Authority. DOI: 10.7176/RJFA/11-12-10 Publication date:June 30th 202

Tax Audit and Investigation: A Panacea to Increase Revenue Generation in Nigeria

The research work examines the effect of tax audit and investigation on revenue generation in Nigeria. The essence of the study is to determine the effect of tax audit and investigation, which is a viable instrument of relevant tax authority on revenue generation in Nigeria using the tools of tax audit and investigation as measuring indicators. Primary data were sourced through the administration of a structured questionnaire on 162 samples drawn from the total population of Federal Inland Revenue staff in the South-western zone of Nigeria, using Taro Yamane sample size calculator. Descriptive and inferential methods of data analysis were employed to measure the effect of tax audit and investigation’s indictors (desk/office audit, field audit, and audit investigation) on revenue generation. Findings revealed that about 38% variation in revenue generation in Nigeria is due to change in tax audit and investigation’s indicators/variables of DOA, FA, and ANINV, which implies that applications of these variables of tax audit and investigation will improve tax revenue generation in Nigeria as shown from the contributory regression coefficients of 0.576, 0.407, and 0.151 respectively. The study therefore recommends that effective and efficient tax audit and investigation habit should be encouraged by the relevant tax authorities as this will help in curbing taxpayers rendering false returns, reduce tax evasion and eventually improve tax revenue generation in Nigeria. Keywords: Tax Audit, Tax investigation, Field Audit, Office/Desk Audit, Revenue Generation, DOI: 10.7176/RJFA/13-18-05 Publication date:September 30th 202

Internet Payment System and Personal Income Tax Payment in Nigeria

Tax revenue generation in Nigeria has faced significant challenges due to issues such as corruption, embezzlement, and the level of electronic payment literacy among users. This paper explores the relationship between the internet payment system and personal income tax revenue generation in Nigeria. Data spanning from 2012 to 2021, obtained from the Federal Inland Revenue Service, Prom ax, the Central Bank of Nigeria, and the National Bureau of Statistics, were analyzed using various statistical methods, including Ordinary Least Square Regression Analysis, Autoregressive Distributed Lag, co integration, stationary tests, Augmented Dickey-Fuller unit root tests, and an error correction model. The empirical results of the study indicate that electronic payment significantly relate to tax revenue generation. The study therefore concludes that internet payment system has the potency to make significant contribution to tax revenue generation and recommends that tax revenue generation should be increased through proper linkage of information on Nigeria’s taxable audits like national identity cards numbers, bank verification numbers and individual potential payer’s bank accounts detail

Lessons from Leveraging Land: A Case of Bangalore Mysore Infrastructure Corridor

Bangalore Mysore Infrastructure Corridor pioneered the idea of leveraging land for revenue generation to make a project viable. The project was conceived as early as 1988. It had the twin objectives of (i) connecting Bangalore and Mysore (two rapidly growing cities in Karnataka) with an expressway and (ii) developing the infrastructure around the periphery of Bangalore city and the expressway. The project generated many controversies centred around land acquisition including the quantum of land, number of places for land acquisition, number of families affected, and the compensation package. These issues were further escalated due to frequent changes in political leadership in the state. This paper discusses the events which have spanned over two decades and brings out the key learnings in leveraging land as a revenue generation instrument.

Electoral accountability, fiscal decentralization and service delivery in Indonesia

This paper takes advantage of the exogenous phasing of direct elections in districts and applies the double difference estimator to: (i) measure impacts on the pattern of public spending and revenue generation at the district level; and (ii) investigate the heterogeneity of the impacts on public spending. The authors confirm that the electoral reforms had positive effects on district expenditures and these effects were mainly due to the increases in expenditures in the districts outside Java and Bali and the changes in expenditures brought about by non-incumbents elected in the districts. Electoral reforms also led to higher revenue generation from own sources and to higher budget surplus. Finally, the analysis finds that in anticipation of the forthcoming direct elections, district governments tend to have higher current expenditures on public works.Subnational Economic Development,Public Sector Expenditure Policy,Parliamentary Government,E-Government,Debt Markets