scholarly journals Revenues from agricultural tax in the context of the principle of financial independence of municipalities

2021 ◽  
Vol 20 (3) ◽  
pp. 709-725
Author(s):  
Elżbieta Życzkowska ◽  
Jarosław Dziuba
Keyword(s):  
Local Government ◽  
Current Problem ◽  
The State ◽  
Tax Rates ◽  
Tax System ◽  
Financial Independence ◽  
Low Level ◽  
Satisfactory Level ◽  
Tax Exemptions ◽  
The Right

Motivation: The presented study addresses the important and current problem of agricultural tax and the resulting revenues in the context of financial independence of local government units. The scope of financial independence held by a municipality is significantly influenced by the right to exercise limited fiscal power. It means that the state provides municipalities with a number of powers to shape the local tax system, to set tax rates, to introduce individual tax exemptions, allowances and amortizations. Aim: The main purpose of the article is to present the importance of agricultural tax as the source of generating own revenues by municipalities in Poland, in the years 2015–2019, in the context of the principle of financial independence of municipalities. The supplementary purpose is to analyse and assess exercising the rights in terms of shaping revenues from agricultural tax in municipalities. Results: The analysis covers the level and share of revenues from agricultural tax in total revenues and municipal own revenues as well as the amount of revenues lost on its account. The conducted research has shown that agricultural tax plays the greatest role as the source of own revenues in managing the budgets of rural municipalities. However, it can be noticed that the fiscal function of the tax under study is increasingly smaller in each municipal category. It should be indicated that the structure of agricultural tax, which is basically unrelated to profitability and the volume of production in agriculture, in turn, translates into a low level of own revenues potential in municipalities. The system of taxing agriculture with agricultural tax, from the perspective of financial independence of municipalities, remains ineffective and the degree of independence presented by municipalities in this respect is far from a satisfactory level. The conducted analysis addressing correlations resulting from various types of reductions in agricultural tax against revenues from this tax showed that the scale of reductions, as the effect of using various tools by municipalities, was minimal and did not exceed 1% (which makes approx. 0.5%). The exception is the possibility of reducing the upper tax rates by a municipality.

scholarly journals Konstruksi Mitos dan Kelokalan Sebagai Alat Eksklusi (Akses Masyarakat Lokal dan Imigran Terhadap SDA di Desa Lempur Kerinci-Jambi)

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Dara Kartika Rahma
Keyword(s):  
Local Government ◽  
Forest Resources ◽  
The State ◽  
Forest Area ◽  
Conservation Program ◽  
The Right

Abstract: This paper explains how the community of Lempur Village living in the forest area have a high dependence with nature. The position of the community is considered to interfere with the conservation program, that they must accept losing access to the forest area that has become the state property (TNKS). The loss of access to forest resources, pushed them to be more protective with the land that already allocated to them by the local government. Their openness to migrants began to fade and they did not tolerate new migrants who cleared land, reinforced by the ancestors history to reinforce the concept of localization to see who has the right to access land in Lempur Village. Moreover, other form of their resistance is by reconstruct the myths,  addressed to immigrants, corporations, and tourists. Intisari: Tulisan ini menjelaskan bagaimana masyarakat Desa Lempur yang tinggal berbatasan dengan hutan sangat menggantungkan hidupnya terhadap alam. Posisi masyarakat desa dianggap mengganggu program konservasi sehingga mereka harus menerima kehilangan akses di area hutan yang sudah menjadi milik negara (TNKS). Dengan hilangnya akses mereka terhadap sumber daya hutan yang kini dijadikan area konservasi, menuntut mereka untuk lebih protektif terhadap sisa lahan yang memang sudah diperuntukan bagi mereka oleh pemerintah daerah. Keterbukaan mereka terhadap pendatang mulai pudar dan tidak lagi dapat mentoleransi pendatang membuka lahan. Diperkuat dengan sejarah nenek moyang mereka untuk mengukuhkan konsep kelokalan guna melihat siapa yang memiliki hak untuk mengakses tanah di Desa Lempur ini. Selain itu bentuk lain dari perlawanan mereka ialah dengan merekonstruksi kembali mitos-mitos yang sangat kuat digaungkan kepada pendatang, baik imigran, perusahaan, maupun wisatawan.

Measuring Revenue-maximizing Elasticities of Taxable Income

2016 ◽  
Vol 45 (2) ◽  
pp. 174-204 ◽  
Author(s):  
John Creedy ◽  
Norman Gemmell
Keyword(s):  
Income Tax ◽  
Tax Rates ◽  
Marginal Rate ◽  
Tax System ◽  
Tax Rate ◽  
Taxable Income ◽  
Wide Range ◽  
The Us ◽  
Marginal Tax Rates ◽  
The Right

This article considers the question of whether marginal tax rates (MTRs) in the US income tax system are on the “right” side of their respective Laffer curves. Previous attention has tended to focus specifically on the top MTR. Conceptual expressions for these “revenue-maximizing elasticities of taxable income” (ETI L), based on readily observable tax parameters, are presented for each tax rate in a multi-rate income tax system. Applying these to the US income tax, with its complex effective marginal rate structure, demonstrates that a wide range of revenue-maximizing ETI values can be expected within, and across, tax brackets and for all taxpayers in aggregate. For some significant groups of taxpayers, these revenue-maximizing ETIs appear to be within the range of empirically estimated elasticities.

scholarly journals PROBLEMS OF IMPLEMENTATION OF THE STATE TAX POLICY OF UKRAINE

2021 ◽  
Author(s):  
Albina Abubekerova ◽  
Viktoriia Ogloblina
Keyword(s):  
Tax Policy ◽  
The State ◽  
Tax Rates ◽  
Labor Costs ◽  
Tax System ◽  
Independent State ◽  
State Tax ◽  
State Tax Policy ◽  
State And Local ◽  
National Tax

The article examines the influence of public administration and state tax policy on the development of the national tax system. Most countries opt for a moderate taxation policy. Carrying out such a tax policy is aimed at achieving stable economic growth of the country, a favorable tax climate that stimulates the development of economic activity and allows you to effectively solve social problems in the state. The state, through the establishment of tax rates and their types, influences the development of certain sectors or spheres of the economy, thereby increasing the efficiency of economic development. The goal of tax policy is, on the one hand, to establish optimal taxes that do not hinder the development of entrepreneurship, and on the other, to ensure that the budget receives sufficient funds to meet state and local needs. Established in the early 90s, immediately after the proclamation of an independent state in 1991, the tax system of Ukraine was constantly changing in the direction of finding an optimal structure, which allows mobilizing funds at the disposal of the state, distributing and redistributing them for the purposes of economic and social development. The Tax Code of Ukraine establishes the basic principles for determining the subjects of legal relations, their rights and obligations, a list of taxes, fees and mandatory payments that make up the taxation system, objects and tax base, the size of tax rates. In connection with the development of digital technologies, qualitative changes are taking place in the tax administration system. The payer’s electronic cabinet greatly simplifies the technology of relations between taxpayers and regulatory authorities, while eliminating the subjective factor and allows reducing transaction, time, and labor costs. The unfavorable economic situation in Ukraine led to a slowdown in GDP growth and, as a consequence, a decrease in tax revenues. It is possible to increase revenues to the relevant budget due to fair taxation, reduction of the tax burden on tax payers, as well as optimization of the system of control and tax levers of government influence on the economy in order to legalize the income of legal entities and individuals.

scholarly journals Estimating the effects of reopening of schools on the course of the epidemic of COVID-19

2021 ◽  
Vol 149 ◽  
Author(s):  
Eduardo Massad ◽  
Marcos Amaku ◽  
Dimas Tadeu Covas ◽  
Luis Fernandes Lopez ◽  
Francisco Antonio Bezerra Coutinho
Keyword(s):  
Public Health ◽  
Sao Paulo ◽  
The State ◽  
School Staff ◽  
São Paulo ◽  
Low Level ◽  
Entire Country ◽  
Degree Of Confidence ◽  
The Right ◽  
Public Health Strategies

Abstract In this paper, we present a method to estimate the risk of reopening of schools illustrated with the case of the State of São Paulo, Brazil. The model showed that, although no death of children would result from the reopening of the schools in the three cities analysed, the risk of asymptomatic and symptomatic cases and secondary cases among teachers, school staff and relatives of the children is not negligible. Although the epidemic hit different regions with different intensities, our model shows that, for regions where the incidence profile is similar to the cities analysed, the risk of reopening of schools is still too high. This in spite of the fact that incidences in these cities were declining in the period of the time considered. Therefore, although we cannot extend the result to the entire country, the overall conclusion is valid for regions with a declining incidence and it is even more valid for regions where incidence is increasing. We assumed a very conservative level of infection transmissibility of children of just 10% as that of adults. In spite of the very low level of transmissibility is assumed, the number of secondary cases caused by infected children among teachers, school staff and relatives varied from 2 to 85. It is, therefore, too soon to have any degree of confidence that reopening of schools before the advent of a vaccine is the right decision to take. The purpose of our model and simulations is to provide a method to estimate the risk of school reopening, although we are sure it could be applied as a guide to public health strategies.

scholarly journals Changes of Rules Applicable to Value Added Tax

2019 ◽  
pp. 265-274
Author(s):  
Katarzyna Kopyściańska
Keyword(s):  
Criminal Law ◽  
Value Added ◽  
The State ◽  
Tax Rates ◽  
State Budget ◽  
Tax System ◽  
Goods And Services ◽  
Legal Responses ◽  
Standard Term ◽  
Tax Loss

Every year the state budget loses several dozen billions of zlotys. What provides the measure of the extent of this loss is “the tax gap” (although in fact it is not a gap) which shows the level of discrepancies between theoretical receipts due to the state budget and receipts actually collected in its fiscal function.The paper therefore explores the analysis of selected changes which have been implemented and which are commonly referred to as “the tightening of the tax system”. This is the reaction to those behaviours within legal and commercial exchanges which could be classified as a misuse of the tax system. The paper collates the most important, in the author’s opinion, possible legal responses to exchange situations having as their consequence an impairment or threat to the financial interest of the state, including, in particular, the phenomenon for which the standard term in criminal law dogma is tax loss. In the paper, possible methods of countering tax losses in the tax system will be addressed, while identifying mechanisms which are relevant for the legal construction and specificities of the tax on goods and services. The existing legal regulations are not sufficient for preventing fiscal fraud; the structure of the tax itself and the rules on setting the tax rates are the source of the threats encountered, while the expectations placed upon the valued added tax by the EU and the Member States are not met.

scholarly journals Sądowa ochrona samodzielności finansowej jednostek samorządu terytorialnego przed rozstrzygnięciami nadzorczymi regionalnych izb obrachunkowych

2019 ◽  
Vol 17 (1) ◽  
pp. 77-89
Author(s):  
Jadwiga Glumińska-Pawlic
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Financial Independence ◽  
Legal Supervision ◽  
Open Issue ◽  
The Republic ◽  
The Right ◽  
Judicial Protection

Financial independence of territorial self-government units means performing important public tasks in the field of financial management on their own behalf and with their own responsibility in terms of aspects related to income and expenditure, and implementation of financial management. In this regard, the Constitution of the Republic of Poland guarantees the units the right to have cases heard before the court whenever their independence is threatened by someone else’s actions or in situations leading to removal of the effects of a specific violation that has already occurred. Nevertheless, the issue related to the independence of local government units, including financial independence and related judicial protection, as it can be seen, still remains an open issue. It should be emphasized that the legislator, expressing the unambiguous intention of protecting the independence of territorial self-government units, provided them with institutional legal supervision, but within defined limits.

scholarly journals MEMAHAMI PROBLEMATIKA HAK PENGELOLAAN TANAH KOTA BATAM Dalam Rangka Penetapan Batam sebagai Kawasan Ekonomi Khusus

Yurispruden ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 51
Author(s):  
Nur Hadiyati
Keyword(s):  
Local Government ◽  
Land Management ◽  
Status Quo ◽  
The State ◽  
State Control ◽  
The Earth ◽  
The People ◽  
The Status ◽  
Land Condition ◽  
The Right

AbstractLand is part of the surface of the earth that plays an important role in the life of the people whose control is in the state, one of the forms of state control over land is the management rights. Batam Island is a sucessful example of management rights on land. However, with the presence of the local governemnt, many new issues about the management of law are feared to emerge. The Management Rights on Batam’s land is obtained directly by the President who delegated to the Board of Mastery, so that the status of Batam land is divided into three namely: (1) the land above the management right by  Enterprise (in Indonesian we called it Badan Pengusahaan); (2) land above the management of Batam City Local Government; (3) land managed by the state. Dualism of authority to manage Batam’s Land caused problems as follows: Establishment of Kampung Tua, Status quo on land in Rempang Galang area, mismatch of land condition in Batam City with letter of decision by Ministry of Forestry, and the complexity of permit process, which hampered the development of Batam City. So by understanding how the implementation of Management Rights on Land will be enlightment to find a solution to the problem of dualism of land management authority and formulate the right policy in the framework of determining Batam as a Special Economic Zone.Keywords : Batam, Management Rights, Agrarian, Special Economic Zone,  Abstrak            Tanah merupakan bagian permukaan bumi yang memegang peranan penting dalam kehidupan masyarakat yang penguasaannya diatur oleh negara, salah satu wujud penguasaan negara atas tanah adalah Hak Pengelolaan. Pulau Batam adalah salah satu contoh HPL “sukses”. Namun, dengan hadirnya pemerintah kotamadya Batam, dikhawtirkan banyak persoalan baru di bidang pertanahan yang muncul. Hak Pengelolaan Batam diperoleh langsung oleh Presiden yang dilimpahkan kepada Badan Penguasaan, sehingga status tanah Batam terbagi atas tiga yaitu : (1) tanah diatas Hak Pengelolaan Badan Pengusahaan; (2) tanah diatas pengelolaan Pemerintah Daerah Kota Batam; (3) tanah pengelolaan negara. Dualisme kewenangan pengelolaan lahan terjadi di Kota Batam dan menimbulkan permasalahan sebagai berikut : penetapan Kampung Tua, Status quo pada tanah dikawasan Rempang Galang, ketidakcocokan kondisi pertanahan di Kota batam dengan SK KEMENHUT, serta kerumitan proses perizinan, yangmana menghambat perkembangan Kota Batam. Maka dengan memahami bagaimana penyelenggaran Hak Pengelolaan dapat menemukan penyelesaian permasalahan dualisme kewenangan pengelolaan lahan dan merumuskan kebijakan yang tepat dalam rangka penetapan Batam sebagai Kawasan Ekonomi Khusus.Kata Kunci : Batam, Hak Pengelolaan, Tanah, Agraria, Kawasan Ekonomi Khusus.

scholarly journals Optimization of local government activities in the provision of public services

2021 ◽  
pp. 245-249
Author(s):  
I.I. Lutsiv
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Public Services ◽  
State Level ◽  
The State ◽  
The Body ◽  
Administrative Functions ◽  
Administrative Service ◽  
Single Standard ◽  
The Right

The article is devoted to the study of optimization of local government in the context of public services in con-nection with the implementation of the Law of Ukraine of November 3, 2020 «On Amendments to Certain Leg-islative Acts of Ukraine on Optimizing the Network and Functioning of Administrative Service Centers services provided in electronic form». It is determined that public services provided by local governments are a type of activity of executive bodies of local self-government and municipal institutions and organizations created by them to implement informational, consulting, registration, permitting and other administrative functions performed on a budget basis, in accordance with the established regulations, technological and information cards, ensure the right of individuals and legal entities to meet the needs with minimal time and at the appropriate professional level. It is noted that technological and information cards of public services provided by local governments are a legal act adopted by local governments providing public services, which contains a consistent description of administra-tive procedures necessary for the implementation of all components of the service, as well as the standard of provid-ing such a service, which is drawn up and communicated directly to the applicant by officials of the body providing the service or authorized persons.  It is indicated that for the state, which implements the general administrative policy in one legal field of distribu-tion of powers of local governments, the work on standardization of technological and information cards should be carried out centrally, at the state level. It is necessary to form and approve a single standard list of public services, based on all available powers of local governments.

scholarly journals The compliance of the anti-corruption legislation of Ukraine to the person's right to privacy

2020 ◽  
pp. 47-51
Author(s):  
I.O. Khomichov
Keyword(s):  
Human Rights ◽  
Local Government ◽  
Family Life ◽  
The State ◽  
Right To Privacy ◽  
The Right To Privacy ◽  
Fundamental Freedoms ◽  
Protection Of Human Rights ◽  
State And Local ◽  
The Right

The article is devoted to the study of the compliance of the rights and obligations of the person authorized to perform the functions of the state or local government to the right to respect for private life, including the submitting and publishing property declaration. The author determines the approaches of national and foreign researchers to the essence of the concept of the right to privacy and concludes that it is a natural right, that includes the right to respect for private and family life, housing and correspondence. The norms of the Constitution of Ukraine and the Convention for the Protection of Human Rights and Fundamental Freedoms of 1950 concerning the human right to privacy are revealed. It іs determined that one of the main reasons for the need to introduce in Ukraine the institution of declaring for officials of public authorities is the obligation of Ukraine to comply with the United Nations Convention against Corruption, and found that domestic law is stricter than the Convention. It is concluded that human rights are the priority area of state protection, so the requirements of anti- corruption legislation on disclosure of information about personal and family life of persons, authorized to perform state and local government functions, in the declaration and access of such information is a violation of Art. 8 of the Convention for the Protection of Human Rights and Fundamental Freedoms and Art. 8, 32 of the Constitution of Ukraine. The author affirms that the disclosure of such a volume of information about any person is an indisputable violation of his right to privacy and family life. Key words: the right to privacy; the right to respect for private and family life; a person authorized to perform the functions of the state and local self-government; declaration; prevention of corruption.

scholarly journals The Contrasting Approaches to Power of the Modern State and the Antitrust Laws: Lessons for Platform Regulation

2020 ◽  
Author(s):  
Ramsi Woodcock
Keyword(s):  
Vertical Integration ◽  
Max Weber ◽  
Private Enterprise ◽  
State Ownership ◽  
Antitrust Policy ◽  
The State ◽  
Tax Rates ◽  
Digital Platforms ◽  
Cooperative Approach ◽  
The Right

If the state is a force monopolist, as Max Weber famously claimed, then the law is a kind of antitrust policy, with criminal law securing the state’s monopoly on force and constitutional law regulating the exercise of the force monopolist’s power primarily through the right to vote, which makes of the state the equivalent of a consumer cooperative dedicated to the production of security. One consequence of the cooperative approach is that the state’s approach to vertical integration—in this context state ownership of enterprise—has mirrored antitrust’s own approach to the vertical integration of private firms: to authorize integration only where it is likely to benefit consumers, which is rarely when the monopolist sells security, but often in the case of most products sold by private enterprise. Another consequence, low tax rates, differs greatly from antitrust’s own approach to private enterprise, which broadly exempts the charging of high prices from liability. This difference in approach offers a useful lesson for antitrust policy, particularly in the area of digital platforms: that the heart of monopoly power is price, and the best way to dull the power of the platform monopolist is to regulate the prices it can charge and leave the question whether to permit it to integrate vertically to be decided on efficiency grounds. This suggests that the rule proposed by Senator Elizabeth Warren, that no big firm should be allowed to compete on its own platform, which amounts to a prohibition on vertical integration, is likely to be unhelpful. A better approach would be to regulate the fees platforms charge competitors and consumers and allow the tech giants to integrate when doing so would benefit consumers.

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