scholarly journals Impact of Fiscal Decentralization on Motor Vehicle Taxation in the Slovak Republic

2016 ◽  
Vol 17 (1) ◽  
pp. 28-39 ◽  
Author(s):  
Vladimír Konečný ◽  
Jozef Gnap ◽  
Ivana Šimková
Keyword(s):  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
Current Level ◽  
The Self ◽  
Motor Vehicles ◽  
Tax Burden ◽  
Tax Rates ◽  
Impact Studies ◽  
Over Time

Abstract The article deals with the motor vehicle tax in relation with fiscal decentralization, particularly from 2005 with competence delegated to the self-governing regions in the area of motor vehicle tax. The result of this provision in the field of fiscal decentralization is increasing of differences in the motor vehicle tax burden in self-governing regions of Slovakia. The paper is the result of solving a series of impact studies solved by the authors in this field. Gradually over time from the transfer of competences in setting tax rates on motor vehicles to self-governing regions and usage of the incomes of this tax can realistically assess the development and impact of this element of fiscal decentralization in the Slovak Republic as well as propose a solution of resulting situation. The aim is to eliminate differences in motor vehicle tax burden at regional and interstate level while maintaining the current level of tax revenues of self-governing regions.

scholarly journals Analisis Tarif Dan Besarnya Pajak Bahan Bakar Kendaraan Bermotor Di Indonesia

2020 ◽  
Vol 11 (2) ◽  
pp. 104-122
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Fossil Fuel ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
External Costs ◽  
Tax Rates ◽  
Negative Effects ◽  
Fuel Tax ◽  
Diesel Fuels ◽  
Congestion Costs ◽  
Positive Effect

Fossil-fueled motor vehicles play an important role in supporting the economicactivities of society. Besides having a positive effect on a country's economicgrowth, the operation of fossil-fueled motor vehicles also has a negative impact.These negative effects impose costs on society which are usually known asexternal costs and consist of air pollution costs, congestion costs, accident costs, noise costs and climate change costs. Conceptually, the external costs ofoperating these fossil fuel vehicles must be charged to motor vehicle usersthrough the imposition of various taxes, one of which can be in the form of MotorVehicle Fuel Tax. In Indonesia the Motor Vehicle Fuel Tax is levied as a RegionalTax at a rate of 5% of the Selling Value of Motor Vehicle Fuel and is notdifferentiated for petrol or diesel fuels. Research conducted shows that the MotorVehicle Fuel Tax that is collected in Indonesia is still too small, both from itsabsolute value and its tariffs, when compared with European countries, OECDand non OECD member countries and countries in the Southeast Asia Region. Inaddition, the value of the Motor Vehicle Fuel Tax collected is still insufficient to cover the external costs of operating a fossil-fueled motorized vehicle. Therefore,the tax rates for motor vehicle fuels in Indonesia must be increased and the ratesmust be separated between gasoline fuel which must be higher than diesel fuel.  

scholarly journals ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI MALUKU UTARA

2014 ◽  
Vol 3 (1) ◽  
pp. 56
Author(s):  
. Hasannudin ◽  
Heince Wokas
Keyword(s):  
Asset Management ◽  
Central Government ◽  
Motor Vehicle ◽  
Fiscal Decentralization ◽  
Descriptive Analysis ◽  
Motor Vehicles ◽  
Tax Revenue ◽  
Main Mode ◽  
Management Area ◽  
Area North

ABSTRAKReformasi di bidang perpajakan dilakukan oleh pemerintah pusat, guna melaksanakan otonomi daerah, yakni dengan membagi sumber penerimaan negara berupa pajak pusat dan pajak daerah. Pajak kendaraan bermotor merupakan salah satu jenis pajak daerah yang sangat potensial dalam meningkatkan penerimaan daerah bagi provinsi maluku utara sebagai provinsi kepulauan, dimana moda transportasi utama dalam menghubungkan seluruh wilayah diprovinsi maluku utara adalah mengunakan kendaraan bermotor, baik yang dioperasikan didarat maupun dilaut. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi penerimaan pajak kendaraan bermotor terhadap pendapatan asli daerah (PAD). Data yang telah diolah kemudian dianalisis dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian menunjukan bahwa penerimaan pajak kendaraan bermotor diprovinsi maluku utara efektif. Sementara kontribusi pajak kendaraan bermotor terhadap penerimaan PAD adalah kurang baik. Disisi lain efektivitas dan kontribusi pajak kendaraan bermotor terhadap PAD menunjukan tren yang menurun.  Hal ini menunjukan bahwa dinas pendapatan dan pengelolaan aset daerah provinsi maluku utara sudah baik dalam mengelola penerimaan pajak kendaraan bermotor namun belum serius dalam mengoptimalkan potensi penerimaan pajaknya.Kata kunci : Otonomi daerah, Pajak Pusat, Pajak Daerah, Pajak Kendaraan bermotor, Kontribusi, Efektivitas. ABSTRACT Taxation reforms carried out by the central government, in order to implement regional autonomy, namely the sharing of resources in the form of central tax revenues and local taxes. Motor vehicle tax is one type of tax potential in the area of revenue generation for the province as a province of North Maluku islands, where the main mode of transportation in connecting the entire region of North Maluku is diprovinsi motor vehicle, both on land and at sea operated. The purpose of this study was to examine the effectiveness and contribution of the motor vehicle tax revenue to local revenues. The data have been processed and analyzed using qualitative descriptive analysis. The results showed that the motor vehicle tax revenue diprovinsi North Maluku effective. While the contribution of the motor vehicle tax revenue receipts are less good. On the other hand the effectiveness and contribution of the motor vehicle tax revenue showed a declining trend. This shows that the revenue department and the asset management area, North Maluku province has been good in managing motor vehicle tax revenue but not serious in optimizing the potential tax revenue.Keywords: Fiscal Decentralization, Central Tax, Local Tax. Motor vehicles tax, Contribution, Effectiveness.

Conversions of Wide Curb Lanes

2005 ◽  
Vol 1939 (1) ◽  
pp. 37-44 ◽  
Author(s):  
William W. Hunter ◽  
John R. Feaganes ◽  
Raghavan Srinivasan
Keyword(s):  
Motor Vehicle ◽  
Motor Vehicles ◽  
Broward County ◽  
Before And After ◽  
New Locations ◽  
Over Time

This paper examines the operational effects of converting a 14-ft-wide curb lane to an 11-ft-wide travel lane with a 3-ft-wide undesignated lane at various locations in Broward County, Florida. Six midblock sites with various configurations were selected for study. Two of the midblock sites had previously been striped with the 3-ft undesignated lane, and these served as comparison sites. Videotapes were taken of bicyclists riding through the midblock and intersection locations before and after placement of the 3-ft undesignated lane striping. At the locations where the 3-ft stripe was already in place, the videotaping was done to examine whether changes were occurring over time. Software was used to extract images at all midblock locations so that before and after lateral spacing measurements could be obtained. After the new striping, ( a) bicycles were ridden, on average, 7 to 9 in. further away from the gutter pan seam; ( b) motor vehicles were driven, on average, 6 to 12 in. farther away from the gutter pan seam; ( c) passing motor vehicles were driven, on average, 3 to 5 in. closer to bicycles at curb and gutter sites; conversely, passing motor vehicles were driven, on average, 4 to 5 in. farther away from bicycles at the sites where the stripe was already in place; and ( d) the addition of the stripe at new locations had the effect of reducing the amount of motor vehicle encroachment into the adjacent lane on these multilane roadways.

scholarly journals KEWENANGAN PEMERINTAH PROVINSI BALI DALAM PEMUNGUTAN PAJAK PROGRESIF

2016 ◽  
Vol 5 (3) ◽  
pp. 510
Author(s):  
Ida Bagus Prayoga
Keyword(s):  
Regional Development ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Tax Rates ◽  
Tax Rate ◽  
Considerable Contribution ◽  
Progressive Tax ◽  
The Government

Motor vehicle tax is one source of revenue that give considerable contribution to the financing of government and regional development in bali Province. The imposition of a progressive tax rate on motor vehicles in Bali is the authorization from the Bali Provincial Regulation No. 1 of 2011. Own  motor vehicle tax is one type of provincial tax provided for in Law No 28 of 2009. The purpose of this paper  was to find out more about the  Motor Vehicle Tax in Bali. The issue in this study is how the rates charged in the collection of  Motor Vehicle Tax is charged at progressive field and how the reality of the new policy of the Government of Bali Province, whether the policy is the imposition of progressive tax rates are in accordance with the principles of taxation. Pajak kendaraan bermotor merupakan salah satu sumber pendapatan yang memberikan kontribusi yang cukup besar untuk pembiayaan pemerintah dan pembangunan daerah di  Provinsi Bali. Pengenaan tarif pajak progresif kendaraan bermotor di Bali adalah wewenang yang diperoleh dari Peraturan Provinsi Bali No. 1 tahun 2011. Pajak kendaraan bermotor sendiri merupakan salah satu jenis Pajak Provinsi yang diatur dalam UU No 28 tahun 2009. Tujuan dari penulisan ini adalah untuk mengetahui lebih lanjut tentang Pajak Kendaraan Bermotor di Bali. Masalah dalam penelitian ini adalah bagaimana tarif yang dikenakan dalam pemungutan Pajak Kendaraan Bermotor  yang dikenakan tarif progresif dan bagaimana realitas kebijakan baru dari Pemerintah Provinsi Bali, apakah kebijakan tersebut adalah pengenaan tarif pajak progresif yang sesuai dengan prinsip-prinsip perpajakan.

Analisis Tarif Dan Besarnya Pajak Bahan Bakar Kendaraan Bermotor Di Indonesia

2019 ◽  
Vol 11 (2) ◽  
pp. 104-122
Author(s):  
Setiadi Alim Lim ◽  
Lilik Indrawati
Keyword(s):  
Fossil Fuel ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
External Costs ◽  
Tax Rates ◽  
Negative Effects ◽  
Fuel Tax ◽  
Diesel Fuels ◽  
Congestion Costs ◽  
Positive Effect

Fossil-fueled motor vehicles play an important role in supporting the economicactivities of society. Besides having a positive effect on a country's economicgrowth, the operation of fossil-fueled motor vehicles also has a negative impact.These negative effects impose costs on society which are usually known asexternal costs and consist of air pollution costs, congestion costs, accident costs, noise costs and climate change costs. Conceptually, the external costs ofoperating these fossil fuel vehicles must be charged to motor vehicle usersthrough the imposition of various taxes, one of which can be in the form of MotorVehicle Fuel Tax. In Indonesia the Motor Vehicle Fuel Tax is levied as a RegionalTax at a rate of 5% of the Selling Value of Motor Vehicle Fuel and is notdifferentiated for petrol or diesel fuels. Research conducted shows that the MotorVehicle Fuel Tax that is collected in Indonesia is still too small, both from itsabsolute value and its tariffs, when compared with European countries, OECDand non OECD member countries and countries in the Southeast Asia Region. Inaddition, the value of the Motor Vehicle Fuel Tax collected is still insufficient to cover the external costs of operating a fossil-fueled motorized vehicle. Therefore,the tax rates for motor vehicle fuels in Indonesia must be increased and the ratesmust be separated between gasoline fuel which must be higher than diesel fuel.  

scholarly journals Tax Changes and Asset Pricing

2009 ◽  
Vol 99 (4) ◽  
pp. 1356-1383 ◽  
Author(s):  
Clemens Sialm
Keyword(s):  
Asset Pricing ◽  
Capital Gains ◽  
Tax Burden ◽  
Tax Rates ◽  
Policy Debate ◽  
Capital Gains Tax ◽  
Tax Capitalization ◽  
Tax Changes ◽  
Over Time ◽  
Equity Securities

The tax burden on equity securities has varied substantially over time and remains a source of continuing policy debate. This paper investigates whether investors were compensated for the tax burden of equity securities over the period between 1913 and 2006. Taxes on equity securities vary over time due to changes in dividend and capital gains tax rates and due to changes in corporate payout policies. Equity taxes also vary across firms due to persistent differences in propensities to pay dividends. The results indicate an economically plausible and statistically significant tax capitalization over time and cross-sectionally. (JEL G10, G12, H22, H24, N21, N22)

Complex Solution of Ecological and Economic Problems of Traffic Jams

2019 ◽  
pp. 6-15
Author(s):  
Oleksandr M. Matsenko ◽  
Yaroslav S. Kovalev ◽  
Olena M. Tkachenko ◽  
Yaroslava V. Chorna
Keyword(s):  
Traffic Control ◽  
Motor Vehicle ◽  
Motor Vehicles ◽  
Water Runoff ◽  
Negative Consequences ◽  
Traffic Lights ◽  
Economic Problems ◽  
Traffic Jams ◽  
Economic Sphere ◽  
Flows Over Time

The article explores the congestion level in traffic of motor vehicles and its negative environmental and economic consequences in case of Kiev. The amount of pollution from traffic jams in Kiev and the number of vehicles which got into them in 2009-2018 is analyzed. The loss of earnings on the side of automobile owners from their standby are calculated with corresponding quantitative expressions found and described. For the course of the research, the methods of system-structural and comparative analysis were used for analyzing the environmental and economic problems of modern automobile systems; methods of formal logical analysis were used for substantiating the innovative infrastructure of transport routes. Separately economic and statistical methods were used in the study for trends development, structure analysis, and estimation of the influence of road congestion on the environmental and economic sphere. Pearson test has indicated a close relationship between the number of cars in Kiev and the number of values from traffic jams in environmental and economic sphere. Solutions to this problem are offered in forms of automated traffic control systems, improvisation of organizational and technical methods for the distribution of traffic flows over time, namely reverse traffic, road junctions, smart traffic lights, road extension, and the transition to alternative modes of transport. In all countries of the world there are new research methods that affect pollutants from motor vehicles. It is proved that they are forced by the recipients. In addition, landscaping can improve landscape design, reduce greenhouse gas emissions, surface water runoff and noise pollution. In this regard the policy implication of the research are aimed to eliminate the negative consequences from the use of vehicles during traffic jams, and the necessary number of trees for planting in Kiev is calculated. Key words: motor transport, congestion, traffic jam, motor vehicle, greening, compensation effect, lost profits, losses.

Transocean and the History of Tax Inversions

2018 ◽  
Vol 34 (1) ◽  
pp. 1-12
Author(s):  
Susan M. Albring ◽  
Randal J. Elder ◽  
Mitchell A. Franklin
Keyword(s):  
Multinational Corporations ◽  
Economic Impacts ◽  
Income Taxes ◽  
Tax Rates ◽  
Corporate Tax ◽  
Corporate Income Taxes ◽  
History Of ◽  
Jobs Act ◽  
The U.S ◽  
Over Time

ABSTRACT The first tax inversion in 1983 was followed by small waves of subsequent inversion activity, including two inversions completed by Transocean. Significant media and political attention focused on transactions made by U.S. multinational corporations that were primarily designed to reduce U.S. corporate income taxes. As a result, the U.S. government took several actions to limit inversion activity. The Tax Cuts and Jobs Act of 2017 (TCJA) significantly lowered U.S. corporate tax rates and one expected impact of TCJA is a reduction of inversion activity. Students use the Transocean inversions to understand the reasons why companies complete a tax inversion and how the U.S. tax code affects inversion activity. Students also learn about the structure of inversion transactions and how they have changed over time as the U.S. government attempted to limit them. Students also assess the tax and economic impacts of inversion transactions to evaluate tax policy.

Models of Personality Development in Emerging Adulthood

2018 ◽  
Author(s):  
Michael W. Pratt ◽  
M. Kyle Matsuba
Keyword(s):  
Emerging Adulthood ◽  
Personality Traits ◽  
Life Story ◽  
Personality Development ◽  
Emerging Adult ◽  
Late Adolescence ◽  
The Self ◽  
Personal Goals ◽  
Integrative Framework ◽  
Over Time

Chapter 2 reviews research and theory on the life story and its development and relations to other aspects of personality. The authors introduce the integrative framework of McAdams and Pals, who described three levels in a broad model of personality: personality traits; personal goals, values, and projects; and the unique life story, which provides a degree of unity and purpose to the individual’s life. This narrative, which develops in late adolescence and emerging adulthood, as individuals become able to author their own stories, includes key scenes of emotional and personal importance to provide a sense of continuity, while remaining flexible and dynamic in incorporating changes in the self over time. The chapter ends with a description of Alison, an emerging adult from our Canadian Futures Study, who illustrates these levels and what they tell about personality development during this period.

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