Is It Worth Taxing Pirated Products? The Case of Optical Media Discs in the Philippines

2010 ◽  
Vol 9 (2) ◽  
pp. 79-112
Author(s):  
Desiree A. Desierto ◽  
Karen Annette D. Lazaro ◽  
Kevin Thomas G. Cruz

This paper questions the conventional argument that the existence of a black market provides negative externalities in the form of foregone tax revenues that could otherwise be used to increase social welfare. It is not enough to estimate the size of the black market, one should also show how much of this can be eradicated, and how much of what is eradicated can be replaced by legitimate (taxable) goods, and how much of what is replaced can generate actual tax revenue. When all these are taken into account, the actual tax loss from piracy may be trivial. We illustrate this point using time-series data on optical media disc piracy in the Philippines.

2021 ◽  
Vol 9 (2) ◽  
pp. 128-144
Author(s):  
Michael Takudzwa Pasara ◽  
◽  
Michael Zuze ◽  

The study applied the ordinary least squares (OLS) technique on quarterly time-series data to analyze if remittances can boost tax revenue in Zimbabwe. The main challenge faced in Zimbabwe is the insufficient tax revenues to finance growing public spending needs. Results indicate that the share of remittances both in the current and lagged period significantly influenced income tax revenue and the volume of manufacturing. Trade openness was found to be insignificant. Similar results were also observed for the variables when value-added tax to total revenue was the dependent variable. When lagged variables were taken into account, results showedthat only remittances were significant. Thus, increased remittance inflows have significant potential to generate more taxes for the government through income and consumption taxes. The study recommends the creation of platforms, which stimulate and attract more remittances, such as reducing costs of sending remittances through formal channels. Secondly, good governance and quality institutions provide appropriate economic environment and growth policies. Economic growth fosters increased and sustainable tax due to an increased tax base.


2019 ◽  
Vol 1 (3) ◽  
pp. 739
Author(s):  
Siska Demi Putri ◽  
Ali Anis ◽  
Mike Triani

This research  aims to determine (1) the effect of labor on social welfare in Indonesia, (2) the effect of goverment expenditure on social welfare in Indonesia, (3) the effect of road infrastruktur on social welfare in Indonesia, (4) the effect of labor, goverment expenditure, and road infrastruktur on social welfare in Indonesia. The method used in this study is Multiple Linear Regression. The research type is descriptive research while the data used is time series data from 1987-2016 obtained from documentation of Bank Indonesia, and BPS Indonesia. The results of this study indicate that (1) labor has a significant positive effect on social welfare in Indonesia (2) goverment expenditure has a significant positive effect on social welfare in Indonesia  (3) road infrastruktur has a significant positive effect on social welfare in Indonesia, (4) labor, goverment expenditure, and road infrastruktur has a significant positive effect on social welfare in Indonesia.


2021 ◽  
Vol 1 (2) ◽  
pp. 16-27
Author(s):  
Akhirman Akhirman

This study aims to find out the Maritime Economic Development of ASEAN Countries and Riau Islands - Indonesia. ASEAN which was established on August 8, 1967 through the Bangkok Declaration by Indonesia, the Philippines, Malaysia, Singapore, and Thailand. Then in 1984 he joined the State of Brunei Darussalam, in 1995 followed by the country of Vietnam, in 1997 the countries of Laos and Myanmar, and in 1998 joined the country of Cambodia. ASEAN in the Indonesian language known as Perbara or Perhimpunan Nations of Southeast Asia is a collaborative organization in the field of economy and geo-politics. The variables used in this study are Economic Growth, Export Rate. Inflation, and IPM. The data used is time series data, namely from 2014-2016. The analytical method used in this study is descriptive and econometric analysis. World Bank data, in 2017, predicts that there are three countries, namely Cambodia, Laos and Myanmar, which are predicted to have the most expansive economic growth after India in 2017-2019, and it is estimated that economic growth can reach 7%. while Indonesia in Quarter II 2017 grew 5.1 percent (BPS, 2017), while in 2013 it grew 5.58 percent. Riau Islands, a small town that captures part of NKRI in 2015 6.02 percent (yoy) economic growth, in the second quarter of 2017 must be willing with the lowest number two national economic growth, which is 2.02 percent which was the highest in Sumatra exceed national figures of 4.79 percent. (yoy). Suggestions given in this study include the need to think about a policy strategy that has potential economic areas to support sustainable export growth so that it can improve economic growth better.


2019 ◽  
Vol 3 (2) ◽  
pp. 133-140
Author(s):  
Taufik Wibisono ◽  
Yani Sri Mulyani

ABSTRACTTHE EFFECTIVENESS OF EARTH TAXES & RURAL AND URBAN BUILDING TO REGIONAL ORIGINAL INCOME (PAD)IN TASIKMALAYA DISTRICT. In the current era of regional autonomy the government needs substantial funds to meet government funding in implementing regional development through Regional Original Revenue (PAD), which is a source of regional revenue. The purpose of reseach was to determine the level of effectiveness and contribution of Regional Taxes to PAD.The data sources used in this research were  secondary data with Time Series data types. Secondary data used was the Budget Realization Report for Tasikmalaya Regency Regional Tax Revenue in 2018.The effectiveness of the land and building tax on regional original income was in the effective category, in other words that the level of effectiveness of land and building tax is at 97%.The contribution of land and building tax to regional original income was in the category 111,8% in other words that the level of land and building tax contributions was  in the numbers 35,43% Keywords: effectiveness. Earth and building tax, income  Abstrak Dalam era otonomi daerah saat ini pemerintah membutuhkan dana yang cukup besar untuk memenuhi pembiayaan pemerintah dalam melaksanakan pembangunan daerah melalui Pendapatan Asli Daerah (PAD) yang merupakan sumber penerimaan daerah. Tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas dan kontribusi Pajak Daerah terhadap PAD.Sumber data yang digunakan dalam penelitian ini adalah data sekunder dengan jenis data Time Series. Data sekunder yang digunakan yaitu Laporan Realisasi Anggaran Penerimaan Pajak Daerah Kabupeten Tasikmalaya tahun 2018. Efektivitas pajak bumi dan bangunan daerah terhadap pendapatan asli daerah berada pada kategori efektif, dengan kata lain bahwa tingkat efektifitas pajak bumi dan bangunan berada di angka 111,8 %. Kontribusi pajak bumi dan bangunan terhadap pendapatan asli daerah berada dalam katergori cukup baik dengan kata lain bahwa tingkat kontribusi pajak bumi dan bangunan berada pada angka 35,43%. Kata kunci: efektivitas.pajak bumi dan bangunan, pendapatan   


2018 ◽  
Author(s):  
Tanujit Chakraborty ◽  
Swarup Chattopadhyay ◽  
Indrajit Ghosh

Dengue case management is an alarmingly important global health issue. The effective allocation of resources is often difficult due to external and internal factors imposing nonlinear fluctuations in the prevalence of dengue fever. We aimed to construct an early-warning system that could accurately forecast subsequent dengue cases in three dengue endemic regions, namely San Juan, Iquitos, and the Philippines. The problem is solely regarded as a time series forecasting problem ignoring the known epidemiology of dengue fever as well as the other meteorological variables. Autoregressive integrated moving average (ARIMA) model is a popular classical time series model for linear data structures whereas with the advent of neural networks, nonlinear structures in the dataset can be handled. In this paper, we propose a novel hybrid model combining ARIMA and neural network autoregressive (NNAR) model to capture both linearity and nonlinearity in the datasets. The ARIMA model filters out linear tendencies in the data and passes on the residual values to the NNAR model. The proposed hybrid approach is applied to three dengue time-series data sets and is found to give better forecasting accuracy in comparison to the state-of-the-art. The results of this study indicate that dengue cases can be accurately forecasted over a sufficient time period using the proposed hybrid methodology.


2013 ◽  
Author(s):  
Stephen J. Tueller ◽  
Richard A. Van Dorn ◽  
Georgiy Bobashev ◽  
Barry Eggleston

Author(s):  
Rizki Rahma Kusumadewi ◽  
Wahyu Widayat

Exchange rate is one tool to measure a country’s economic conditions. The growth of a stable currency value indicates that the country has a relatively good economic conditions or stable. This study has the purpose to analyze the factors that affect the exchange rate of the Indonesian Rupiah against the United States Dollar in the period of 2000-2013. The data used in this study is a secondary data which are time series data, made up of exports, imports, inflation, the BI rate, Gross Domestic Product (GDP), and the money supply (M1) in the quarter base, from first quarter on 2000 to fourth quarter on 2013. Regression model time series data used the ARCH-GARCH with ARCH model selection indicates that the variables that significantly influence the exchange rate are exports, inflation, the central bank rate and the money supply (M1). Whereas import and GDP did not give any influence.


2016 ◽  
Vol 136 (3) ◽  
pp. 363-372
Author(s):  
Takaaki Nakamura ◽  
Makoto Imamura ◽  
Masashi Tatedoko ◽  
Norio Hirai

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