DIVERSIFICATION OF THE LOCAL REVENUE SYSTEM: INCOME AND SALES TAXES, USER CHARGES, FEDERAL GRANTS

1976 ◽  
Vol 29 (3) ◽  
pp. 312-321
Author(s):  
FREDERICK D. STOCKER
Keyword(s):  
Federal Grants ◽  
User Charges ◽  
Local Revenue ◽  
Sales Taxes

scholarly journals Alternate Local Revenue Sources: User Charges

1982 ◽  
Vol 11 (1) ◽  
pp. 83-92
Author(s):  
Judith N. Collins
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Property Tax ◽  
Total Revenue ◽  
User Charges ◽  
Local Revenue ◽  
Revenue Sources

User charges were the second most important source of local government own source revenue in 1977. Local governments in 1977 collected $19 billion in user charges, such as admission fees. This represented 16 percent of total revenue from own sources. The biggest revenue producer at the local level, the property tax, accounted for half of all locally raised revenue.

Implementing Property-Tax Reform in Transitional Countries: The Experience of Albania and Poland

1994 ◽  
Vol 12 (3) ◽  
pp. 319-331 ◽  
Author(s):  
R Kelly
Keyword(s):  
Local Governments ◽  
Tax Reform ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
Property Taxes ◽  
User Charges ◽  
Local Revenue ◽  
Transitional Countries ◽  
Eastern European Countries ◽  
Primary Base

Central and Eastern European countries are undergoing a radical transformation from command to market economics. Although priority has focused on privatisation, these countries have intitiated extensive political and fiscal decentralization. Despite the recent establishment of new local governments, these countries arc struggling to develop rapidly the legislative and administrative foundations related to expenditure and revenue responsibilities, control of state-owned assets, and the relationship between regional and central governments. One remaining obstacle to effective decentralization is the lack of adequate local revenue. Although there is a wide diversity in the structure of local revenue systems, theory and experience indicate that user charges and property taxes traditionally provide the primary base for an effective and stable local revenue system. This paper focuses on the important role which property taxation can play in providing the foundation for stable local revenue systems in the transitional countries. The paper begins with a brief summary of the current international experience with property tax reform. These international lessons are then applied to two transitional countries, namely Poland and Albania.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI SULAWESI UTARA

2019 ◽  
Vol 19 (7) ◽  
Author(s):  
Christofel A.S. Watulingas ◽  
Paulus Kindangen ◽  
Daisy S.M. Engka
Keyword(s):  
Economic Growth ◽  
Research Result ◽  
User Charges ◽  
Local Revenue ◽  
Wealth Management ◽  
The North ◽  
North Sulawesi ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

ABSTRAK Sulawesi Utara merupakan salah satu provinsi di Indonesia. Guna meningkatkan kesejahteraan masyarakat, pemerintah Sulawesi Utara berusaha untuk meningkatkan pendapatan asli daerah melalui  sumber-sumber PAD nya yaitu pajak, retribusi, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain PAD yang sah yang diharapkan dan diupayakan dapat menjadi penyangga dalam membiayai kegiatan pembangunan daerahnya.  Terdapat kaitan erat antara penerimaan daerah, pembangunan ekonomi dan  kesejahteraan masyarakat. Dimana semakin tinggi penerimaan yang diterima daerah maka semakin tinggi peluang untuk membangun perekonomian daerah dan mensejahterakan masyarakat. Tujuan penelitian untuk mengetahui pengaruh pajak daerah, retribusi daerah dan hasil kekayaan daerah yang dipisahkan terhadap pertumbuhan ekonomi di Provinsi Sulawesi Utara. Teknik analisis yang digunakan adalah regresi berganda.  Hasil penelitian menunujukan bahwa pajak daerah berpengaruh positif sangat signifikan  terhadap pertumbuhan ekonomi di Provinsi Sulawesi Utara. Retribusi berpengaruh negatif signifikan  terhadap pertumbuhan ekonomi di Provinsi Sulawesi utara. Pengelolaan kekayaan daerah yang sah berpengaruh positif tidak signifikan  terhadap pertumbuhan ekonomi di Provinsi Sulawesi Utara. Kata Kunci     : Pajak Daerah, Retribusi, Pengelolaan Kekayaan yang sah dan Pertumbuhan Ekonomi  ABSTRACT North Sulawesi is one of the provinces in Indonesia. In order to improve the welfare of the community, the North Sulawesi government seeks to increase local revenues through its PAD sources of taxes, user charges, separated wealth management results and other legitimate PAD that is expected and sought to be a buffer in financing its regional development activities . There is a strong link between local revenue, economic development and community welfare. Where the higher acceptance received area then the higher the opportunity to build the regional economy and prosper the community. The objective of this research is to know the influence of local tax, regional retribution and the result of regional wealth which separated to economic growth in North Sulawesi Province. The analysis technique used is multiple regression. The research result that the local tax menunujukan very significant positive effect on economic growth in the province of North Sulawesi. Levies have a significant negative effect on economic growth in the province of North Sulawesi. The legitimate management of local wealth positively insignificant effect on economic growth in North Sulawesi Province. Keywords: Local Taxes, Levies, Legal Wealth Management and Economic Growth

An Assessment of the Distribution of Public-Sector Educational Investment in Pakistan: 1970-71 - 1982-83 (Review Article, Note, Comment)

1986 ◽  
Vol 25 (2) ◽  
pp. 175-192
Author(s):  
Shahrukh Rafi Khan ◽  
Naushin Mahmood ◽  
Rehana Siddiqui
Keyword(s):  
Public Sector ◽  
Primary Education ◽  
Resource Constraints ◽  
Educational Planning ◽  
Review Article ◽  
Planning Theory ◽  
Limited Resources ◽  
Educational Investment ◽  
User Charges ◽  
Partial Success

Planning documents for the Seventies emphasized the importance of primary education and the curtailment of the mushrooming growth at the higher level. Our review suggests that this policy has had only partial success in implementation. Viewed in the context of educational planning theory and the evidence available for Pakistan, the policy is found to be sound. While the benefits of a correct distribution of investment within the educational sector are self-evident, resource constraints have been leading to an overall underinvestment in the educational sector. We show that Pakistan's public sector education is highly subsidized and so to supplement the limited resources devoted to it, we recommend, as a possible solution, a selective application of user charges.

IMPLEMENTASI ALGORITMA REGRESI LINEAR SEDERHANA DALAM MEMPREDIKSI BESARAN PENDAPATAN DAERAH (STUDI KASUS: DINAS PENDAPATAN KAB. DELI SERDANG)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Fransiskus Ginting ◽  
Efori Buulolo ◽  
Edward Robinson Siagian
Keyword(s):  
Data Mining ◽  
Linear Regression ◽  
Visual Basic ◽  
Large Contribution ◽  
Simple Linear Regression ◽  
Information Discovery ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
The Future

Data Mining is an information discovery by extracting information patterns that contain trend searches in a very large amount of data and assist the process of storing data in making a decision in the future. In determining the pattern classification techniques do to collect records (Training set). Regional income is generally derived from local taxes and levies, local taxes are one source of funding for the region on the national average has not been able to make a large contribution to the formation of local revenue. By utilizing Regional Revenue data, it can produce forecasting and predictions of Regional Revenue income in the future to match the reality / reality so that the planned RAPBD can run smoothly. Simple Linear Regression or often abbreviated as SLR (Simple Linear Regression) is one of the statistical methods used in production to make predictions or predictions about the characteristics of quality and quantity to describe the processes associated with data processing for the acquisition of regional income. So that in the testing phase with visual basic net can help in processing valid Regional Revenue Amount data. Keywords: Data Mining, Local Revenue, Simple Linear Regression Algorithm, Visual Basic net 2008

ANALISIS ATAS KEMANDIRIAN PEMDA DALAM MENGELOLA KEUANGANNYA

INFO ARTHA ◽  
2017 ◽  
Vol 5 ◽  
pp. 93-106
Author(s):  
Prayudi Nugroho
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Research Finding ◽  
Local Revenue

This research aims at examining the Indonesia's local government autonomy in financial management. Based on 2006 – 2014 data, this research finding shows that autonomy ratio is still very low although there was increasing growth in local revenue. 

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