REDUCING THE CYCLICAL VARIABILITY OF LOCAL TAXES IN JAPAN USING A THREE-FACTOR TAX BASE

2015 ◽  
Vol 15 (2) ◽  
pp. 95-106
Author(s):  
John Darcy
Keyword(s):  
Tax Base ◽  
Local Taxes ◽  
Cyclical Variability ◽  
Three Factor

scholarly journals Penerimaan Pendapatan Pajak Daerah di Daerah Kabupaten/Kota se Daerah Istimewa Yogyakarta 1997-2015

2021 ◽  
Vol 8 (01) ◽  
pp. 66-78
Author(s):  
Achmad Lutfi
Keyword(s):  
Quantitative Analysis ◽  
Local Government ◽  
Tax Collection ◽  
Tax Base ◽  
Income Gap ◽  
Local Taxes ◽  
Local Taxation ◽  
Autonomous Regions ◽  
The Government

ABSTRACTThis article aims to explain the implementation of tax decentralization in Indonesia, in particular the study of the implementation of open list systems and closed list systems in the local tax collection of districts and municipality in the Daerah Istimewa Yogyakarta. In implementing tax decentralization, the Government of Indonesia implements an open list system and a closed list system in the collection of local taxes by autonomous regions. The research was conducted using qualitative strategy and enriched with quantitative analysis. More in-depth investigations conducted in districts and municipality in Daerah Istimewa Yogyakarta indicate that the implementation of this policy has not been able to reduce the income gap in local revenues derived from the components of local taxes received by districts and municipality. To reduce the revenue gap in local revenues from local taxes collected by district and municipality governments, it is necessary to transfer local taxation power on the basis of potential local taxes to district and municipality governments. The local tax base to be proposed must be owned by each local government. ABSTRAKArtikel ini bertujuan untuk menjelaskan pelaksanaan desentralisasi perpajakan di Indonesia, khususnya kajian tentang penerapan sistem daftar terbuka dan sistem daftar tertutup pada pemungutan pajak daerah kabupaten dan kota di Daerah Istimewa Yogyakarta. Dalam melaksanakan desentralisasi perpajakan, Pemerintah Indonesia menerapkan sistem daftar terbuka dan sistem daftar tertutup dalam pemungutan pajak daerah oleh daerah otonom. Penelitian dilakukan dengan menggunakan strategi kualitatif dan diperkaya dengan analisis kuantitatif. Investigasi lebih mendalam yang dilakukan di kabupaten dan kota di Daerah Istimewa Yogyakarta menunjukkan bahwa penerapan kebijakan ini belum mampu mengurangi kesenjangan pendapatan dalam pendapatan asli daerah yang bersumber dari komponen pajak daerah yang diterima kabupaten dan kota. Untuk mengurangi kesenjangan penerimaan penerimaan daerah dari pajak daerah yang dipungut oleh pemerintah kabupaten dan kota, maka diperlukan penyerahan kewenangan perpajakan daerah berdasarkan potensi pajak daerah kepada pemerintah kabupaten dan kota. Basis pajak daerah yang akan diusulkan harus dimiliki oleh masing-masing pemerintah daerah.

scholarly journals Implementation of the principle of payment of land-use on the example of land tax: possibilities and issues

2021 ◽  
pp. 1-9
Author(s):  
Igor' Olegovich Nadtochii ◽  
Vera Nikolaevna Plesnyakova
Keyword(s):  
Land Use ◽  
Law Enforcement ◽  
Russian Federation ◽  
Close Attention ◽  
Tax Base ◽  
Local Taxes ◽  
Judicial Practice ◽  
The Russian Federation ◽  
Economic Goods ◽  
Exhaustive List

This article examines the relevant problems of land law – one of the most dynamically developing branches of law in the Russian Federation, and one of the first to undergo changes in the context of modernization of vectors of state legal policy. Analysis is conducted on the fundamental importance of the principle of payment of land-use on the example of land tax. The author explores the problems of the object of land tax and tax base, calculation of cadastral value. The conclusion is made that the chosen path of development of the land tax is unfeasible, thereby requiring an alternative solution. According to the legislation of the Russian Federation, land is one of the key economic goods. The Russian legislator gives close attention to the commerce in land of various purpose. Land tax is the equivalent of rental charge. Such similarity is interchangeable in judicial practice. There are a number of issues in land tax regulation. The constituent entities of the Russian Federation are currently limited to establishing the exhaustive list of local taxes. The organizations and private entities are not recognized as taxpayers individuals with regards to land plots in uncompensated limited use or under a lease agreement. The post-Soviet states attribute land plots with ownership right as an object of taxation. The legislative and law enforcement practice on land tax in the Russian Federation indicates a close connection between land and civil legislation. For the purpose of replenishment of budgets, the Russian Federation took the path of increasing the tax burden. It is necessary to find the new ways for implementing the principle of payment of land-use in form of land tax, which would effectively address the problems of local financing.

scholarly journals PROBLEMS OF TAXATION OF INDIVIDUAL PROPERTY IN THE UDMURT REPUBLIC

2020 ◽  
Vol 30 (1) ◽  
pp. 72-77
Author(s):  
I.G. Shcherbakova ◽  
G.A. Khripko
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Property Tax ◽  
Property Taxes ◽  
Tax Base ◽  
Individual Property ◽  
Local Taxes ◽  
Udmurt Republic ◽  
The Russian Federation ◽  
The Individual

The tax on individual property is one of the local taxes of the tax system of the Russian Federation, which is established by regulatory legal acts of representative bodies of municipalities and is a source of income for local budgets. The share of property taxes received by local budgets is not more than 20 %, of which 17.5 % are income from land tax and 2.5 % are income from property tax of individuals. A feature of this tax is that its collection is determined solely by the characteristics of the property, regardless of the individual solvency of the taxpayer. From January 1, 2015 in the Udmurt Republic, the tax base for the tax on property of individuals is the cadastral value of real estate, before that the tax was calculated on the basis of the inventory value. In connection with the involvement of new real estate in the tax turnover and as a result of the cadastral valuation of real estate in the Udmurt Republic, there is an increase in the tax base and income tax on property of individuals. Despite this, the analysis of the property tax of individuals based on the cadastral value made it possible to identify a number of problems of its application in the Udmurt Republic, as well as identify possible solutions.

scholarly journals Policy Design and the Politics of City Revenue: Evidence from California Municipal Ballot Measures

2018 ◽  
Vol 55 (5) ◽  
pp. 1312-1338 ◽  
Author(s):  
Isaac William Martin ◽  
Jane Lilly Lopez ◽  
Lauren Olsen
Keyword(s):  
United States ◽  
Public Goods ◽  
Urban Politics ◽  
Policy Design ◽  
The United States ◽  
The Political ◽  
Tax Base ◽  
Municipal Governments ◽  
Local Taxes ◽  
Ballot Measures

Residents of the United States rely on municipal governments to deliver important public goods but are often reluctant to pay for those goods. Can tax policy design affect voters’ propensity to say yes to local taxes? We answer this question by analyzing a new database of 929 tax increases of heterogeneous design that were proposed to California voters from 1996 to 2010. We find that voters’ willingness to raise a municipal tax varies with the choice of tax base, as well as with such policy design features as its timing and its symbolic links to particular purposes. The political limits on city revenue may vary substantially depending on how a tax is designed, and theories that assume otherwise—including several classic models of urban politics—may exaggerate the degree to which municipal revenues are constrained.

The Welsh Tax Base: Risks and Opportunities after Fiscal Devolution

2018 ◽  
Author(s):  
Guto Ifan ◽  
Ed Gareth Poole
Keyword(s):  
Government Policy ◽  
Tax Policy ◽  
Policy Reform ◽  
Local Authorities ◽  
Tax Base ◽  
Local Taxes ◽  
Tax Revenues ◽  
Increased Risk ◽  
Key Characteristics

Under the new Fiscal Framework and devolution of some tax powers, from April 2019, the Welsh Government and local authorities will control nearly £5 billion of tax revenues, equivalent to roughly 30 per cent of their combined current spending. In this report we have worked with the Wales Governance Centre at Cardiff University to examine the key characteristics of the Welsh tax base, the risks and opportunities to the Welsh tax base after fiscal devolution, and some of the implications for Welsh Government policy. It concludes that tax policy reform should be pursued in an integrated way, with all devolved and local taxes considered in the round. It also highlights that given the influence that wider policy areas like education and housing have on the economy, there are cross-departmental challenges for the Welsh Government to ensure it successfully manages the increased risk inherent to fiscal devolution.

Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021

2021 ◽  
pp. 47-61
Author(s):  
Alevtina Veniaminovna Zonova ◽  
Svetlana Pavlovna Goryachikh ◽  
Konstantin Andreevich Pechenkin
Keyword(s):  
Russian Federation ◽  
Tax Base ◽  
Tax Rate ◽  
Local Taxes ◽  
Tax Regimes ◽  
The Russian Federation ◽  
Federal Taxes

The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

scholarly journals Current  Problems  of  Cadastral  Valuation  Reliability

2018 ◽  
Vol 5 (6) ◽  
pp. 73-80
Author(s):  
V. Yu. Sutyagin ◽  
M. V. Bespalov
Keyword(s):  
Conflicts Of Interest ◽  
Value Added ◽  
Value Added Tax ◽  
Local Authorities ◽  
Tax Base ◽  
Local Taxes ◽  
A Value ◽  
Taxation System

The article deals with the current issues of cadastral valuation reliability on the example of Tambov region. The authors consider the genesis of development of cadastral valuation institute and the related matters. The problems of cadastral valuation result from the imbalance of the taxation system because property and land taxes are a few real local taxes. That is why local authorities solve the problem of the development of the local tax base by means of systematic overestimating cadastral value. In article analyses certain problems of cadastral valuation, such as procedural aspects and statistics of contesting cadastral valuation, accounting and singling out of a value added tax in the fnal result of valuation along with the arising conflicts of interest between the regional and federal authorities.

scholarly journals ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Gratia Tita Luntungan ◽  
Hendrik Manossoh ◽  
Treesje Runtu
Keyword(s):  
Coal Mining ◽  
Research Method ◽  
Tax Base ◽  
Local Taxes ◽  
Tax Revenues ◽  
Qualitative Descriptive ◽  
The Government ◽  
Average Contribution ◽  
Descriptive Method

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.

Dietary intake of tryptophan tied emotion-related impulsivity in humans

2019 ◽  
pp. 1-8 ◽  
Author(s):  
Florian Javelle ◽  
Descartes Li ◽  
Philipp Zimmer ◽  
Sheri L. Johnson
Keyword(s):  
Amino Acids ◽  
Amino Acid ◽  
Food Intake ◽  
Essential Amino Acid ◽  
Food Habits ◽  
Psychological Disorder ◽  
Serotonin Synthesis ◽  
Amino Acid Tryptophan ◽  
Pass Through ◽  
Three Factor

Abstract. Emotion-related impulsivity, defined as the tendency to say or do things that one later regret during periods of heightened emotion, has been tied to a broad range of psychopathologies. Previous work has suggested that emotion-related impulsivity is tied to an impaired function of the serotonergic system. Central serotonin synthesis relies on the intake of the essential amino acid, tryptophan and its ability to pass through the blood brain barrier. Objective: The aim of this study was to determine the association between emotion-related impulsivity and tryptophan intake. Methods: Undergraduate participants (N = 25, 16 women, 9 men) completed a self-rated measure of impulsivity (Three Factor Impulsivity Index, TFI) and daily logs of their food intake and exercise. These data were coded using the software NutriNote to evaluate intakes of tryptophan, large neutral amino acids, vitamins B6/B12, and exercise. Results: Correlational analyses indicated that higher tryptophan intake was associated with significantly lower scores on two out of three subscales of the TFI, Pervasive Influence of Feelings scores r =  –.502, p < . 010, and (lack-of) Follow-Through scores, r =  –.407, p < . 050. Conclusion: Findings provide further evidence that emotion-related impulsivity is correlated to serotonergic indices, even when considering only food habits. It also suggests the need for more research on whether tryptophan supplements might be beneficial for impulsive persons suffering from a psychological disorder.

Sign in / Sign up

Export Citation Format

Share Document