scholarly journals IMPORTÂNCIA DA PRODUÇÃO PRIMÁRIA NO RETORNO DO ICMS NOS MUNICÍPIOS DO VALE DO TAQUARI/RS

2014 ◽  
Vol 18 (1) ◽  
pp. 125
Author(s):  
Adalberto Almeida Schnorrenberger ◽  
Julia Elisabete Barden ◽  
Lucildo Ahlert ◽  
Fernanda Cristina Wiebusch Sindelar ◽  
Samuel Martim de Conto
Keyword(s):  
Primary Production ◽  
State Government ◽  
Public Policies ◽  
Research Data ◽  
The State ◽  
Tax Collection ◽  
Financial Return ◽  
Goods And Services ◽  
State Tax ◽  
Resource Transfers

Este artigo teve como objetivo dimensionar a produção primária nos municípios da Região do Vale do Taquari/RS (VT) e analisar sua importância ano retorno financeiro recebido pelos municípios através da transferência de recursos pelo Estado da cota-parte do ICMS. Para a realização da pesquisa foram utilizados dados extraídos de relatórios municipais e dados divulgados pela Secretaria da Fazenda do RS (SEFAZ). Ressalta que os resultados indicam que o ICMS é uma das principais fontes de receita para os municípios do VT e está vinculada à capacidade de geração de valor agregado das atividades econômicas, entres as quais se destaca a produção primária. Constata que essa atividade tem uma importância significativa nos critérios de repartição do ICMS. Por fim, sugere o desenvolvimento de políticas públicas que incentivem a atividade, de modo a ampliar a arrecadação tributária municipal e assim contribuir para a redução das disparidadesintermunicipais.Palavras-chave: Produção primária; ICMS; Vale do Taquari/RSIMPORTANCE OF PRIMARY PRODUCTION IN RETURN OF ICMS IN CITIES OF VALE DO TAQUARI/RSAbstract: The current essay aimed to estimate primary production in The Taquari Valley cities and investigate its relevance for the financial return through resource transfers of State Tax for Goods and Services - ICMS - by the State Government. In order to carry out the research data were collected from the city’s reports as well as from reports published by The Farm Secretary of RS - SEFAZ. Results show that ICMS is one of the main sources of revenue for the Taquari Valley cities and it is connected to the capacity of aggregated value generation of economical activities among them primary production is essential. Notes that this activity is considerably relevant for the ICMS distribution criteria, the development of public policies promoting such activity is suggested in order to extend city tax collection so that it may contribute for the reduction of disparities among cities.Keywords: Primary production, ICMS, Taquari Valley - RS.

Trends of centre–state relations in India under the neo-liberal regime

2018 ◽  
Vol 5 (1) ◽  
pp. 83-91 ◽  
Author(s):  
Prabhat Patnaik
Keyword(s):  
Interest Rates ◽  
State Government ◽  
Central Government ◽  
The State ◽  
State Governments ◽  
Tax Rates ◽  
Economic Role ◽  
Goods And Services ◽  
Role Of The State ◽  
Financial Strength

India had been envisioned as a federation by our Constitution makers, and so states were assigned some important subjects in which the centre could have no or only limited authority. Thus state governments run by opposition parties could pursue policies different from those of the Central Government in a number of ways. But since the onset of economic ‘liberalisation’ beginning with the late 1980s the financial strength and economic role of the state governments have been constantly undermined. This came, first, through the raising of interest rates to attract foreign finance capital, which created budgetary crises for the states since they fell under heavy debt simply to pay interest on existing debt. Neo-liberal policies were then imposed on them by Finance Commissions which made compliance with these compulsory for centre’s financial assistance. More recently the states’ powers have been further curtailed by the Goods and Services Tax, which has deprived the state government of the power to determine tax rates on goods produced within the states. Another means to the same end has been the centre’s trade agreements with foreign countries, with no reference made to states whose products thereby may be priced out of the market. The demonetisation of 2016, which impacted so destructively on employment and the cooperative sector in the states, was also undertaken by the centre without any reference to the states.

Tax, Politics, and the Social Contract in Africa

2019 ◽  
Author(s):  
Wilson Prichard
Keyword(s):  
The State ◽  
Horizontal Equity ◽  
Political Resistance ◽  
Tax Collection ◽  
Popular Support ◽  
Goods And Services ◽  
Public Benefits ◽  
Private Citizens ◽  
Important Barrier ◽  
Popular Engagement

Though traditionally thought of as the preserve of technical experts—lawyers, economists and accountants—the study of taxation has recently attracted growing attention, with mounting recognition that taxation is fundamentally political, and lies near the core of the relationship between states and citizens. The first, and most common, question about the politics of taxation is: what are the political barriers to more effective and equitable taxation, and how can these political barriers may be overcome? However, it is important that any discussion of the politics of taxation also consider a second question: How can the expansion of tax collection be linked to the construction of stronger fiscal contracts, thus ensuring responsiveness and accountability in the use of tax revenues? The expansion of taxation represents a transfer of wealth from private citizens to the state, but becomes publicly desirable only if it is then consistently translated in improvements in publicly provided goods and services, and broader improvements in the quality of governance. This makes it incumbent on those interested in taxation to consider not only how best to raise additional revenue, but how best to raise additional revenue in ways that increase the likelihood that new revenue will be translated into broader public benefits. It is now widely accepted that in many cases political resistance represents the most important barrier to more effective taxation in Africa—particularly with respect to the taxation of elite groups. This, in turn, reflects two broad political challenges: the expansion of taxation frequently confronts resistance from influential political and economic elites, while it has historically been very difficult to build popular coalitions in favor of taxation in contexts of limited transparency and significant distrust of taxation and the state. That said, recent research has shed growing light on the contexts in which reform is more likely, and the reform strategies that may contribute to overcoming political resistance. This has been accompanied by the growth of parallel research that has highlighted the contexts in which the expansion of taxation is most likely to spur public mobilization and demand-making—and thus the strategies that reformers might adopt in seeking to strengthen the links between revenue-raising and improvements in public services and accountability. Ultimately, it increasingly appears that the kinds of political strategies that can support more effective and equitable taxation are also likely to contribute to encouraging encourage expanded popular engagement and stronger links between taxation and public benefits. These include efforts to stress horizontal equity in tax collection, to expand transparency and popular engagement in tax debates and to more clearly link expanded revenue to specific public uses, in order to build popular support for reform. Such strategies have the potential to contribute to virtuous circles of reform in which new taxation is translated into valued public benefits; thus building popular support for the further expansion of more equitable taxation.

Wired for Change?

2014 ◽  
Vol 4 (1) ◽  
pp. 1-23
Author(s):  
Shefali Virkar
Keyword(s):  
Information And Communication Technologies ◽  
State Government ◽  
New Technologies ◽  
The State ◽  
Information And Communications Technologies ◽  
Tax Collection ◽  
Non Profit ◽  
Public Administration Reform ◽  
Indian State ◽  
Information And Communication

The recent global diffusion of Information and Communications Technologies (ICTs) has raised expectations for technological change to support socio-economic progress and political reform in the developing as well as the developed world. Much as been written about e-government within a growing stream of literature on ICT for development, generating countervailing perspectives where optimistic, technocratic approaches are countered by far more sceptical standpoints on technological innovation. In seeking to bridge existing gaps in the literature, this article critically examines the role of Information and Communication Technologies in governmental reform processes for development through the presentation of a case study based in the Indian State of Karnataka. The study focuses on a collaboration between the state government of Karnataka and the eGovernments Foundation (a non-profit private sector organisation) between 2002 and 2011, designed to reform existing methods of property tax collection through the establishment of a networked online tax collection system across the municipalities of 56 towns and cities within the state. Through a combination of both qualitative and quantitative data, this paper analyses the interactions between new technologies and changing information flows within the complexities of public administration reform of the given context and, in doing so, examines the interplay of local and external factors and relationships and their role in shaping the implementation of the project at hand.

Wired for Change?

2016 ◽  
pp. 791-815
Author(s):  
Shefali Virkar
Keyword(s):  
Information And Communication Technologies ◽  
State Government ◽  
New Technologies ◽  
The State ◽  
Information And Communications Technologies ◽  
Tax Collection ◽  
Non Profit ◽  
Public Administration Reform ◽  
Indian State ◽  
Information And Communication

The recent global diffusion of Information and Communications Technologies (ICTs) has raised expectations for technological change to support socio-economic progress and political reform in the developing as well as the developed world. Much as been written about e-government within a growing stream of literature on ICT for development, generating countervailing perspectives where optimistic, technocratic approaches are countered by far more sceptical standpoints on technological innovation. In seeking to bridge existing gaps in the literature, this article critically examines the role of Information and Communication Technologies in governmental reform processes for development through the presentation of a case study based in the Indian State of Karnataka. The study focuses on a collaboration between the state government of Karnataka and the eGovernments Foundation (a non-profit private sector organisation) between 2002 and 2011, designed to reform existing methods of property tax collection through the establishment of a networked online tax collection system across the municipalities of 56 towns and cities within the state. Through a combination of both qualitative and quantitative data, this paper analyses the interactions between new technologies and changing information flows within the complexities of public administration reform of the given context and, in doing so, examines the interplay of local and external factors and relationships and their role in shaping the implementation of the project at hand.

Welfare Reform and Market Conformity

It's a Setup ◽  
2021 ◽  
pp. 56-85
Author(s):  
Timothy Black ◽  
Sky Keyes
Keyword(s):  
Welfare Reform ◽  
State Government ◽  
Low Income ◽  
The State ◽  
The Great Recession ◽  
State Tax ◽  
Economic Downturns ◽  
State Changes ◽  
Low Income Mothers ◽  
Neoliberal Restructuring

This chapter summarizes the post-1970s neoliberal restructuring of US state welfare that culminated in the 1996 welfare reform act. The authors demonstrate how neoliberal welfare reform, combined with changes in the labor force, has destabilized families and left both low-income mothers and fathers with fewer options for subsistence, particularly during economic downturns. They also show how the devolution of authority for welfare provision from the federal to the state government resulted in state reductions in public assistance during times of economic crisis due to a decline in state tax revenues and because subsidizing businesses in the state was a priority. Further, by viewing the perspectives of couples in the first part of the decade and among fathers after the Great Recession, we see how neoliberal state changes are viewed through a gendered lens.

Public Policies for Countering Deindustrialization in Postwar Massachusetts

2006 ◽  
Vol 18 (3) ◽  
pp. 326-361 ◽  
Author(s):  
David Koistinen
Keyword(s):  
Public Policy ◽  
State Government ◽  
Public Policies ◽  
State Level ◽  
The State ◽  
Federal System ◽  
Policy Responses ◽  
Industrial Decline ◽  
Plant Closures

The decline of traditional industries, or “deindustrialization,” has been a topic of growing interest among American historians. Most of the existing literature illuminates the experiences of individuals, communities, and companies directly affected by plant closures. Historians have recently begun to explore public policy responses to industrial decline, although policymaking on this issue at the state level has received almost no attention. State government has nevertheless been an important locus of activity for dealing with deindustrialization. This is not surprising, considering the importance of the states in the American federal system and the fact that industrial decline often concentrates in particular areas of the country at a given time.

Wired for Change?

2015 ◽  
pp. 1696-1720
Author(s):  
Shefali Virkar
Keyword(s):  
Information And Communication Technologies ◽  
State Government ◽  
New Technologies ◽  
The State ◽  
Information And Communications Technologies ◽  
Tax Collection ◽  
Non Profit ◽  
Public Administration Reform ◽  
Indian State ◽  
Information And Communication

The recent global diffusion of Information and Communications Technologies (ICTs) has raised expectations for technological change to support socio-economic progress and political reform in the developing as well as the developed world. Much as been written about e-government within a growing stream of literature on ICT for development, generating countervailing perspectives where optimistic, technocratic approaches are countered by far more skeptical standpoints on technological innovation. In seeking to bridge existing gaps in the literature, this article critically examines the role of Information and Communication Technologies in governmental reform processes for development through the presentation of a case study based in the Indian State of Karnataka. The study focuses on a collaboration between the state government of Karnataka and the eGovernments Foundation (a non-profit private sector organisation) between 2002 and 2011, designed to reform existing methods of property tax collection through the establishment of a networked online tax collection system across the municipalities of 56 towns and cities within the state. Through a combination of both qualitative and quantitative data, this paper analyses the interactions between new technologies and changing information flows within the complexities of public administration reform of the given context and, in doing so, examines the interplay of local and external factors and relationships and their role in shaping the implementation of the project at hand.

scholarly journals Farm and Quarry or Smart State? Queensland's Economy Since 1989

2011 ◽  
Vol 18 (2) ◽  
pp. 145-151 ◽  
Author(s):  
Chris Salisbury
Keyword(s):  
Primary Production ◽  
State Government ◽  
Economic Activity ◽  
Agricultural Sector ◽  
The State ◽  
Local Economy ◽  
Knowledge Based ◽  
Knowledge Based Economy ◽  
Modern Knowledge ◽  
Economic Foundations

A generation ago, Queensland's economy relied heavily — as did the standing of the state government — upon a booming resources sector, a bountiful agricultural sector and a still-growing tourist market. ‘Rocks and crops’ (to use a favourite phrase of Peter Beattie's) were mainstays of the state's economic activity, and had long underpinned the government's investment, development and budgetary planning. While to a large extent the same might be said today, critical changes have taken place in the local economy in the intervening period, cultivated by successive state administrations with the express aim of diversifying an economy that was overwhelmingly geared towards primary production. Now it can be argued that Queensland's economy has metamorphosed into a modern, knowledge-based economy that demands greater emphasis on technology, expertise and innovation — what Premier Peter Beattie liked to promote with his catch-all phrase ‘Smart State’. But how effective was this push for diversification in renewing the state's economic foundations? Since the advent of the Goss Labor government in late 1989, has Queensland really moved from a ‘farm and quarry’ to a ‘smart’ economy?

Eurasian Economic Union: A sober look

2016 ◽  
pp. 43-60 ◽  
Author(s):  
E. Vinokurov
Keyword(s):  
The State ◽  
Customs Union ◽  
Macroeconomic Policies ◽  
Member States ◽  
Goods And Services ◽  
Eurasian Economic Union ◽  
Ongoing Work ◽  
General Rules ◽  
Economic Union ◽  
Trade And Investment

The paper appraises current progress in establishing the Customs Union and the Eurasian Economic Union (EAEU). Although the progress has slowed down after the initial rapid advancement, the Union is better viewed not as an exception from the general rules of regional economic integration but rather as one of the functioning customs unions with its successes and stumbling blocs. The paper reviews the state of Eurasian institutions, the establishment of the single market of goods and services, the situation with mutual trade and investment flows among the member states, the ongoing work on the liquidation/unification of non-tariff barriers, the problems of the efficient coordination of macroeconomic policies, progress towards establishing an EAEU network of free trade areas with partners around the world, the state of the common labor market, and the dynamics of public opinion on Eurasian integration in the five member states.

Development of a State Tax Risk Management System

2020 ◽  
Vol 17 (6) ◽  
pp. 62-75
Author(s):  
A. V. Tikhonova
Keyword(s):  
Risk Management ◽  
General Scheme ◽  
Value Added ◽  
Comparison Method ◽  
The State ◽  
Scientific Methods ◽  
Traceability System ◽  
Road Map ◽  
State Tax ◽  
Presentation Methods

The article is devoted to the development of the concept of the state to manage its tax risks, based on a systematic approach. The author's concept presupposes the presence of the following elements logically arranged according to the principle "from the general to the particular": 1) mechanisms for managing tax risks, 2) disclosing methodological recommendations, 3) specific proposals for changing legislation. To achieve this goal, the author used general scientific methods (deduction and induction, analysis and synthesis, observation, description, generalization) and private scientific methods of cognition (comparison method, graphical and tabular data presentation methods). We have presented a brief overview of the main tax risks of the Russian Federation in the current economic environment, which are classified in four areas: 1) risks in the field of value added taxation; 2) risks in the field of taxation of profits and income; 3) risks, the source of which is Russia's membership in the Eurasian Economic Union; 4) customs risks. The author presents a general scheme of tax risk management by the state, which includes the context, goals and management strategy. The priority mechanisms for managing the tax risks of the state are formulated on the basis of the presented classification of tax risks. These areas include: introduction of an end-to-end product traceability system; substantiation of taxation methods; joint elimination of tax risks (Federal Tax Service, Federal Customs Service, Ministry of Labor, Federal Service for Financial Monitoring); optimization of tax administration costs on the part of both tax authorities and taxpayers; harmonization of indirect taxation, including duty-free trade; harmonization of international tax rules at the international level; selection of the most effective tools for eliminating multiple taxation. A draft "road map" has been developed to improve the management of state tax risks.

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