An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love

2016 ◽  
Vol 30 (1) ◽  
pp. 129-161 ◽  
Author(s):  
Michael Chirico ◽  
Robert P. Inman ◽  
Charles Loeffler ◽  
John MacDonald ◽  
Holger Sieg
Keyword(s):  
Experimental Evaluation ◽  
Property Tax ◽  
Tax Compliance ◽  
Free Riding ◽  
The City

scholarly journals Faktor-Faktor yang Mempengaruhi Penerimaan PBB P2 di Kota Yogyakarta Pasca Pelimpahan Kewenangan Pengelolaan PBB P2 Oleh Pusat Kepada Daerah

2015 ◽  
Vol 19 (2) ◽  
pp. 155
Author(s):  
Lastria Nurtanzila ◽  
Wahyudi Kumorotomo
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Tax Compliance ◽  
Tax Administration ◽  
Research Results ◽  
Local Taxes ◽  
The City

One of the efforts to achieve fiscal independence of local governments is to provide authority in the management of land and property tax as a part of local taxes (Law No.28 of 2009). Yogyakarta has delegated authority to implement this law since 2011. The revenue of PBB P2 pretty much accounted for the PAD, which is why in this study tried to examine the factors that influence Earth Building Tax receipts in the city of Yogyakarta in 2013-2014. So from this study establishes framework there are three factors that can affect PBB P2 in the city of Yogyakarta, which is a factor of tax administration efficiency, effectiveness socialization factor taxation and tax compliance. Based on the research results that the tax administration can efficiently determine the level of awareness of the taxpayer to pay taxes on time, as well as tax sosialization can increase the public's attention on the importance of paying taxes, in addition to the flavor abide by the rules are also important in creating awareness to pay tax.

THE NATURE AND EXTENT OF EFFECTIVE PROPERTY TAX RATE VARIATION WITHIN THE CITY OF BOSTON

1972 ◽  
Vol 25 (2) ◽  
pp. 203-210
Author(s):  
DAVID E. BLACK
Keyword(s):  
Property Tax ◽  
Effective Property ◽  
Rate Variation ◽  
Tax Rate ◽  
The City

scholarly journals La Recaudación Del Impuesto Predial En El Municipio De Chihuahua: Un Análisis De Las Causas Del Rezago

2018 ◽  
Vol 14 (19) ◽  
pp. 45
Author(s):  
Pedro Javier Martínez Ramos ◽  
Martín Venegas Baeza ◽  
Hilda Cecilia Escobedo Cisneros ◽  
Myrna Isela García Bencomo
Keyword(s):  
Confidence Level ◽  
Property Tax ◽  
Economic Resources ◽  
Shopping Center ◽  
Sampling Frame ◽  
Margin Of Error ◽  
Quantitative Descriptive ◽  
The City

In order to determine the main reasons for the lag in the payment of the Property Tax of the Municipality of Chihuahua and to ascertain if there is a culture of nonpayment in the taxpayers, an investigation was carried out in this regard. The hypothesis proposed was that the main reason for the lag in the payment of the property tax was the lack of economic resources. The nature of the research was quantitative, descriptive, non-experimental, and transectional. The macro variable to be analyzed was lagged in the payment of taxes. The sampling frame was confirmed by the list of taxpayer debtors of the property tax. A confidence level of 95% and margin of error of 5% was used in the study. This, however, was drawn from a sample of 375 contributors to whom the survey designed by the researchers was applied. These were applied randomly in a shopping center in the city. The stated objectives were met and it was found that 6% of respondents have a culture of non-payment, while 94% plan to pay. The major reason the taxpayer debtors could not pay the tax was attributed to the lack of economic resources. As a result, the hypothesis was not rejected.

Procrastination and Property Tax Compliance in Philadelphia

2017 ◽  
Author(s):  
Holger Sieg
Keyword(s):  
Property Tax ◽  
Tax Compliance

scholarly journals Experimental Evaluation of the Pathogenicity of Different Strains ofSchistosoma mansoni

2012 ◽  
Vol 2012 ◽  
pp. 1-7
Author(s):  
Antônio Aurélio Euzébio ◽  
Nádia Regina Borim Zuim ◽  
Arício Xavier Linhares ◽  
Luiz Augusto Magalhães ◽  
Eliana Maria Zanotti-Magalhães
Keyword(s):  
Schistosoma Mansoni ◽  
Experimental Evaluation ◽  
Biomphalaria Glabrata ◽  
Sao Paulo ◽  
São Paulo ◽  
Ascending Colon ◽  
Worm Recovery ◽  
Tissue Area ◽  
Different Strains ◽  
The City

The pathogenesis of three differentSchistosoma mansonistrains from the Brazilian states of Minas Gerais (BH strain) and São Paulo (SJ and SD strains) was evaluated in experimentally infected mice. Observations of the most severe clinical cases among local patients treated (SD strain) in the city of Campinas (São Paulo, Brazil) formed the basis of this study. Mice were used as definitive hosts and were infected with cercariae fromBiomphalaria tenagophila(SJ and SD strains) andBiomphalaria glabrata(BH strains). The parameters analyzed were as follows: number ofS. mansonieggs in mice feces; number of granulomas per tissue area in liver, spleen, lungs, pancreas, and ascending colon; measurements of hepatic and intestinal granulomas; number of adult worms; and measurements of trematode eggs. The comparison among the three strains indicated that the SD strain, isolated in Campinas, presented a higher worm recovery relative to the number of penetrating cercariae. In addition, when compared to the SJ and BH strains, the SD strain demonstrated similar pathogenicity to the BH strain, with a greater quantity of granulomas in the viscera, as well as larger granulomas and eggs. Furthermore, a greater quantity of trematode eggs was also shed in the feces.

scholarly journals William Gilbert Gosling and the Establishment of Commission Government in St. John's, Newfoundland, 1914

2013 ◽  
Vol 9 (3) ◽  
pp. 35-51
Author(s):  
Melvin Baker
Keyword(s):  
Municipal Government ◽  
Property Tax ◽  
Reform Movement ◽  
Legislative Council ◽  
Municipal Council ◽  
Financial Difficulties ◽  
The Poor ◽  
One Year ◽  
Sanitary Conditions ◽  
The City

The St. John's commercial community took little interest in the administration of the Municipal Council from the city's incorporation in 1888 to 1913. Most prominent merchants were pressed for time because of their businesses; they preferred either to sit in the prestigious Legislative Council or, occasionally, to seek election to the House of Assembly. Under the terms of the 1888 Municipal Act, membership in these legislative bodies gave the merchants considerable control over the city's finances and management. The Municipal Council constantly experienced financial difficulties because of insufficient revenue for improvements. The aim of the civic reform movement organized in December, 1913, by William Gilbert Gosling, the President of the Board of Trade, was to devise means of obtaining additional revenue for municipal improvements. In effect, this meant increasing the property tax, a prospect the city's merchants were forced to accept to achieve an improved water supply for greater fire protection. The additional revenue was to be used also to provide better housing for the poor and to improve public health and sanitary conditions. Early in 1914 the Board of Trade was successful in having the elective council replaced by an appointed commission of businessmen. This commission was intended to administer the city for one year from July 1, 1914, re-organize the various municipal departments, and draft a new municipal charter that would give the council the revenue it required. Gosling's initiative set in motion the events that led to the charter of 1921, the basis of present-day municipal government in St. John's.

scholarly journals PENGARUH SANKSI, KESADARAN PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KABUPATEN KERINCI

2020 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Vivi Herlina
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Property Tax ◽  
Tax Compliance ◽  
Analysis Method ◽  
Independent Variables ◽  
Result Analysis

<p><em>Tax is very useful for the development of a county. This study aimed to determine the Effect of Sanctions, Tax Awareness and Quality of Taxpayer Services on Property Tax Compliance, the case studies Kab. Kerinci. The number of samples determined was 128 respondents. The independent variables were sanctions, tax awareness and service quality of taxpayers and the dependent variable was Property tax compliance. The analysis method used multiple regression analysis, including determination coefficient and hypothesis testing. The result analysis shows that Sanctions variable affects the taxpayer compliance by 0.421 (42.1%), Tax Awareness affects the taxpayer Compliance by 0.195 (19.0%), and the Quality of Taxpayer Services has an influence magnitude of 0.250 (25.0 %).</em></p><p> </p><p>Pajak sangat berguna bagi pembangunan suatu daerah. Penelitian ini bertujuan untuk mengetahui Pengaruh Sanksi, Kesadaran Perpajakan dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan khususnya pada daerah Kab. Kerinci. Jumlah sampel yang ditetapkan sebanyak 128 responden. Sebagai variabel independen, yaitu sanksi, kesadaran perpajakan dan kualitas pelayanan wajib pajak. Selanjutnya, variabel dependennya adalah kepatuhan Wajib Pajak Bumi dan Bangunan. Metode analisis yang digunakan adalah analisis regeresi linier berganda meliputi, koefisien determinasi dan pengujian hipotesis. Dari hasil analisis dapat diketahui bahwa variabel Sanksi mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,421 (42.1%), Kesadaran Perpajakan mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan sebesar 0,195 (19.0%), dan Kualitas Pelayanan Wajib Pajak memiliki besaran pengaruh sebesar 0,250 (25.0%).</p>

scholarly journals Urban History and the Politics of the Property Tax: The Case of Single Residential Property in the City of Toronto, 1920s-1970s

2013 ◽  
Vol 15 (2) ◽  
pp. 151-163
Author(s):  
Randall White
Keyword(s):  
Urban History ◽  
Tax Reform ◽  
Property Tax ◽  
Value Assessment ◽  
Tax Base ◽  
Real Estate Markets ◽  
Dwelling House ◽  
Regressive Tax ◽  
History Of ◽  
The City

In the more recent past, property tax reform in the City of Toronto has been thwarted by suggestions of "progressive elements" in the single residential tax base, that hold out prospects of regressive shifts in the residential tax burden in the wake of a reassessment. Study of the evolution of the tax base in five city neighbourhoods since the early 1920s indicates that these progressive elements are largely an unintended consequence of historical changes in neighbourhood real estate markets. Moreover, what potential there is for regressive tax shifts could be offset significantly by some updated form of a partial graded dwelling house exemption in the City's traditional property tax system. The urban history of the Toronto property tax, however, does illustrate the political and technical challenges of property tax reform through market value assessment.

Successfully Playing Games of Tax Compliance

2016 ◽  
pp. 216-245
Author(s):  
Shefali Virkar
Keyword(s):  
Game Theory ◽  
Electronic Property ◽  
Theoretical Perspective ◽  
Property Tax ◽  
Tax Compliance ◽  
Consumption Patterns ◽  
Government Agencies ◽  
Role Of Government ◽  
Ecology Of Games

The purpose of this chapter is to examine the role of government in encouraging fiscal compliance from the theoretical perspective of the ‘Ecology of Games'. Conceptual representations of human behaviour in formal complex institutions, located within Behavioural Economics Political Game Theory, presuppose it is possible for government agencies to strategically influence the behavioural preferences and consumption patterns of individual actors and groups in society. This study presents an empirical case concerned with the implementation and use of an electronic property tax collection system in Bangalore, India developed between 1998 and 2008.

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