Tax Collector or Tax Avoider? An Investigation of Intergovernmental Agency Conflicts

2016 ◽  
Vol 92 (2) ◽  
pp. 247-270 ◽  
Author(s):  
Tanya Tang ◽  
Phyllis Lai Lan Mo ◽  
K. Hung Chan
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Tax Avoidance ◽  
Policy Enforcement ◽  
Agency Conflicts ◽  
Government Ownership ◽  
Dual Roles ◽  
Tax Sharing ◽  
Tax Payments ◽  
High Level

ABSTRACT Local governments play dual, but conflicting, roles in China's tax system. That is, they are both tax collectors and controlling shareholders of firms subject to tax payments. We investigate how local governments balance their tax collection and tax avoidance incentives. We find that the conflicts between central and local governments arising from the 2002 tax sharing reform have led to more tax avoidance by local government-controlled firms, particularly when the local government's ownership percentage of the firms is higher than the tax sharing ratio. We also find evidence that the overall level of tax avoidance by local government-controlled firms in a region is positively associated with local fiscal deficits. As a high level of government ownership of corporations and intergovernmental tax sharing are common phenomena in many transitional economies, this study offers valuable insights into how the dual roles played by local governments affect tax policy enforcement in these economies. JEL Classifications: H26; H71; M40; G38.

Determinants of online intellectual capital disclosure by Spanish local governments

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yolanda Ramírez ◽  
Ángel Tejada ◽  
María Pilar Sánchez
Keyword(s):  
Social Media ◽  
Local Government ◽  
Intellectual Capital ◽  
Local Governments ◽  
Positive Influence ◽  
Online Information ◽  
Content Type ◽  
Body Of Knowledge ◽  
Regression Techniques ◽  
High Level

PurposeThis paper aims to investigate the extent of intellectual capital disclosure (ICD) through websites and social media in Spanish local government (SLG) and analyze the factors that explain their disclosure.Design/methodology/approachThe study applies content analysis and regression techniques. The ICD is analyzed for Spanish municipalities with more than 100,000 inhabitants and provincial capitals over a period from January 2018 to February 2020.FindingsFindings emphasize that the quantity of disclosed information on intellectual capital (IC) is in the low level, particularly with regard to human capital (HC). Furthermore, the results show that the information provided via social media mainly concerns the relational capital (RC). On the other hand, results obtained indicate that larger municipalities, with lower financial autonomy and whose citizens have a high income level use the online media (both websites and social media) more actively to disclose information about IC. Finally, municipalities led by women and with high level of citizens' education exert a positive influence in the ICD only on websites.Practical implicationsThis paper makes a number of key contributions to the existing body of knowledge, focusing on ICD, a neglected area in the public sector accounting literature. It explores and identifies the supply-side and demand-side determinants of information affecting the ICD in local governments. The results of this research could be useful for policymakers, regulators and governments' managers to improve the online information addressing ICD issues.Originality/valueThis paper adopts an innovative perspective by investigating the use of alternative tools for ICD in local government context (websites and social media). To the best of the authors’ knowledge, this is the first study that focuses on investigating the determinants of online ICD in local governments.

scholarly journals Current problems of civil participation in the implementation of local government in Russia

Upravlenie ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 5-10
Author(s):  
S. S. Hamidov
Keyword(s):  
Decision Making ◽  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Social Activity ◽  
Interdisciplinary Approach ◽  
Public Confidence ◽  
Local Authorities ◽  
High Level ◽  
Civil Participation

The main problems of the modern institution of civil participation in the implementation of local government in Russia have been analyzed in the article. Modern effective tools and processes, in the context of “civil participation” have been described. A number of issues and problems of formation of the institute of local government has been considered The democratic nature of the local government implies, the principle of transparency of the decisionmaking system at the local level and high level of trust of the population to local governments. Based on the study of processes, taking place in the country, as well as the analysis of scientific literature on civil pariticpation issue, the author highlights the factors, influencing the level of public confidence in the activities of local governments and the decision-making process by actors in the process of interaction between the authorities and society, in terms of ensuring the democratic nature of the local power.The aim of the analysis of the process of building the system of local government, under which social activity and civil participation in the implementation of the local government requires an interdisciplinary approach - to develop effective solutions and technologies of work with citizens, local authorities, that will lead to increased transparency in decision-making and enhance public confidence in the local authorities. In consideration, that developed institute of civil participation is a complex institution, which is an indicator of the democratic principle of organization of power, at the same time requiring a more thorough analysis of the type of relationship the actor process of interaction of authorities and society and their objectives, the author puts forward several theories, whereby you can ensure the effectiveness of the process of “participation”, in the context of mainstreaming, as described by the author.In the same way modern and effective tools and techniques have been described in the article, the application of which, according to the author, will lead to greater transparency in the work of local government authorities.

scholarly journals Satisfaction from the Actions of the Local Governments

2020 ◽  
pp. 37-52
Author(s):  
Robert Paweł Alberski
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Authorities ◽  
Level Of Satisfaction ◽  
High Level ◽  
Executive Body ◽  
Positive Evaluation

In the article two main issues are depicted: the evaluation of activities of voyts, mayors and also the evaluation of local government activities. In a research conducted from the end of 2018 until the beginning of 2019 we decided to verify 3 hypotheses. First one was: confidence towards the local government results from positive evaluations of voyts and mayors activities. The results were compared with the data from previous research. The second hypothesis assumes, that positive evaluation of local government activities is not connected to the activities of single executive body, but is connected to how the whole system of local government works. Third one, however, assumes that local government on the level of voivodeship is rated lower than city (commune) government. Relatively high level of satisfaction about the activities of voyts and mayors, that were recorded in 2012 research not only remained but even increased. This is the factor that strengthens confidence in local government and favors their positive evaluation. Also voivodeship governments are positively evaluated by the surveyed, however, the level of satisfaction is lower than those of other local authorities.

scholarly journals Smart heritage in selected australian local government smart city policies

2021 ◽  
Author(s):  
David Batchelor ◽  
Marc Aurel Schnabel
Keyword(s):  
Local Government ◽  
Smart City ◽  
Local Governments ◽  
Smart Cities ◽  
Theoretical Framework ◽  
Digital Economy ◽  
City Council ◽  
The Past ◽  
Policy Frameworks ◽  
High Level

Smart Heritage leverages the past to transform cities into smart cities. It bridges a theoretical framework between the existing smart cities and heritage discourses and can benefit both the smart and heritage of aspirations of cities. The recent increase in the preparation of smart city policies by local governments in Australia provides an opportunity to examine how the recent generation of smart city strategic documents implement Smart Heritage. This paper will investigate how three local government smart city policies in Australia; City Futures Strategy by Logan City Council, Lake Mac Smart City Smart Council: Digital Economy Strategy 2016-2020 by Lake Macquarie City Council, and Smart, Connected Brisbane by Brisbane City Council; implement Smart Heritage. It will also briefly discuss the areas in the policies where further implementation of Smart Heritage can support the smart city ambitions of the cities. The main findings are the policies subtly implement Smart Heritage, and it is most present in high-level definitions and objectives. There is a need to develop Smart Heritage lower-level provisions and initiatives as there is a lack of these across the policies. Nevertheless, there is ample theoretical overlap between Smart Heritage and the policies to further implement Smart Heritage within the existing policy frameworks.

scholarly journals Smart heritage in selected australian local government smart city policies

2021 ◽  
Author(s):  
David Batchelor ◽  
Marc Aurel Schnabel
Keyword(s):  
Local Government ◽  
Smart City ◽  
Local Governments ◽  
Smart Cities ◽  
Theoretical Framework ◽  
Digital Economy ◽  
City Council ◽  
The Past ◽  
Policy Frameworks ◽  
High Level

Smart Heritage leverages the past to transform cities into smart cities. It bridges a theoretical framework between the existing smart cities and heritage discourses and can benefit both the smart and heritage of aspirations of cities. The recent increase in the preparation of smart city policies by local governments in Australia provides an opportunity to examine how the recent generation of smart city strategic documents implement Smart Heritage. This paper will investigate how three local government smart city policies in Australia; City Futures Strategy by Logan City Council, Lake Mac Smart City Smart Council: Digital Economy Strategy 2016-2020 by Lake Macquarie City Council, and Smart, Connected Brisbane by Brisbane City Council; implement Smart Heritage. It will also briefly discuss the areas in the policies where further implementation of Smart Heritage can support the smart city ambitions of the cities. The main findings are the policies subtly implement Smart Heritage, and it is most present in high-level definitions and objectives. There is a need to develop Smart Heritage lower-level provisions and initiatives as there is a lack of these across the policies. Nevertheless, there is ample theoretical overlap between Smart Heritage and the policies to further implement Smart Heritage within the existing policy frameworks.

Municipalities and Regions

2020 ◽  
pp. 140-159
Author(s):  
Kurt Houlberg ◽  
Niels Ejersbo
Keyword(s):  
Local Government ◽  
Social Services ◽  
Local Governments ◽  
Central Government ◽  
Economic Activities ◽  
Fiscal Autonomy ◽  
Wide Range ◽  
Major Reform ◽  
High Level ◽  
High Degree

Denmark is a highly decentralized unitary state with a three-tier administrative system consisting of central government, 5 regions, and 98 municipalities. Danish municipalities are some of the largest compared to the rest of Europe. They are multi-purpose entities responsible for a wide range of technical and social services and have for decades been entitled with a high level of fiscal autonomy. A major reform of the local government system in 2007 followed by a strengthened national spending regime influenced the decentralization framework and autonomy of local governments in Denmark. While the Danish local government system continues to be among the most decentralized local government systems in Western democracies and has demonstrated a high degree of adaptability to changing conditions and externalities, it also faces a number of challenges in order to maintain the delicate balance between being local self-government and implementing agency of the state. These challenges include issues like coordination and capacity for handling complex decentralized tasks, pressure on the institutional framework for coordination of the local government’s economic activities with overall national policies, and an increasing politicization of the equalization scheme.

scholarly journals Leadership in local government units

2016 ◽  
pp. 785-796
Author(s):  
Dragan Dokic
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Local Governments ◽  
Government Employees ◽  
Recruitment Process ◽  
High Quality ◽  
Management Processes ◽  
The One ◽  
High Level ◽  
The Relationship

Local governments represent the specific legal entities whose mission is to create a better living conditions for its citizens. Market conditions require the introduction of a high level of efficiency in business, which is reflected in the management of capital and human resources. It is necessary that management processes are conducted according to the principles of management. Local government units nowadays are faced with the increasing requirements from the legislator through strict regulations on the one side, and from the citizens who expect a greater level of public services, on the other side. Meeting all the expectations practically requires the availability of a high quality working staff. Although the recruitment process is prescribed by law, the requirements for a position are determined by the employer?s needs. Therefore, the employer is the one who has a direct influence on the formation of the working team that will perform the assigned duties. This paper will show the attitudes of the leaders in the local government units, analyze the motivating force, and through correlations present the relationship between the attitudes of the leaders according to their hierarchical positions and attitudes of local government employees.

scholarly journals Legal regulation of tourist tax: some problems

2021 ◽  
Vol 66 ◽  
pp. 162-167
Author(s):  
O.Yu. Tatarenko
Keyword(s):  
Law Enforcement ◽  
Local Government ◽  
Conceptual Framework ◽  
Local Governments ◽  
Legal Regulation ◽  
Administrative Unit ◽  
Local Budget ◽  
Tax Payments ◽  
Definition Of ◽  
The Right

The search for effective sources of filling local budgets leads to the establishment of various local tax payments. The legislator defined the tourist tax as a local tax, the funds from which are credited to the local budget. Is it possible to recognize a certain payment as a «tourist tax» if there are signs of belonging and direction of funds? The article is devoted to some problems of legal regulation of tourist tax in Ukraine. The work focuses on establishing the legal content and essence of the tourist tax, as well as the rules governing the collection of this tax payment. The views of scholars on the legal content of the tourist tax are considered. Based on the analysis of the provisions of the legislation, the peculiarities and some shortcomings of the legal regulation of the collection of tourist tax are revealed. It was found that the normatively defined definition of «tourist tax» does not allow to reveal the essence and highlight the specific features of this mandatory payment. The tourist tax does not belong to the tax payments that are subject to mandatory establishment by local governments, the decision on this payment depends on the discretion of the local government. The substantiation of the establishment of the tourist tax should correspond to the objective needs of a certain territorial-administrative unit, and the definition of the circle of payers of this tax payment should be in accordance with the constitutional bases of guaranteeing the right of ownership. The article provides a list of current regulations governing the collection of tourist tax. The peculiarities and criteria for determining the preconditions for the obligation to pay the tourist tax are revealed. It is noted the need to define and form a conceptual framework that characterizes the essence of the tourist tax and amendments to the Tax Code of Ukraine, which will reflect the updated model of tourist tax. The results of the study can be used in lawmaking and law enforcement, as well as further research.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP TAX AVOIDANCE DI INDONESIA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 3 (1) ◽  
pp. 178-196
Author(s):  
Andri Marfiana ◽  
Toto Andriyanto
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Government Ownership ◽  
Accounting Firms ◽  
Big 4 ◽  
Negative Effect ◽  
Tax Payments

Tax avoidance is a strategy that companies can take to reduce their tax payments. The purpose of this study is to look at the effects of family, foreign, and government ownership on tax avoidance. This study also tries to identify the effect of corporate governance on tax avoidance by companies with family, foreign, and government ownership. Corporate governance is seen from the existence of multiple large shareholders (MLS), independent commissioners, and audit quality by BIG 4-affiliated public accounting firms. Tax avoidance is measured using the effective tax ratio (ETR) and book tax different (BTD). The population of this study is a company listed on the Indonesia Stock Exchange for the period 2017-2019. The research sample was selected using purposive sampling technique which resulted in 141 companies for analysis. The results of this study indicate that family, foreign, and government ownership have a positive effect on tax avoidance. The existence of MLS in companies with family and foreign ownership causes a negative effect on tax avoidance. The existence of auditors from KAP Big 4 does not reduce the possibility of companies with family, foreign and government ownership involved in tax avoidance practices. Meanwhile, the existence of independent commissioners does not have a significant effect on the relationship between family, foreign, and government ownership on tax avoidance.

scholarly journals TRANSPARENCY AND CORRUPTION AT THE LEVEL OF LOCAL GOVERNMENT

2021 ◽  
pp. 24-41
Author(s):  
Miroslav Řádek ◽  
Marián Bušša
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Third Sector ◽  
Point Of View ◽  
Time Data ◽  
The Public ◽  
Level Of Satisfaction ◽  
Social Fund ◽  
The Media ◽  
High Level

The level of corruption has consistently been a significant social and political phenomenon that affects the level of satisfaction with the current political situation and the support of the political system. Research conducted in recent years by third sector anti-corruption foundations or professional opinion research agencies suggests areas where the public perceives greater or lesser transparency. In the last decade, this significantly included the judiciary, healthcare, political parties, education and distrust grew e.g. also against the media. On the contrary, a relatively high level of trust was maintained by representatives of local governments - municipalities and cities. Given that the perception of transparency is highly emotionally based and the public can make their judgment based on “what I have heard”, the subject of the article is transparency in the local government environment. With the support of the Operational Program Effective Public Administration and the European Social Fund, a survey was conducted among the member local self-governments of the three local action groups (LAGs). From the methodological point of view, two techniques were used. The first was questionnaire survey among the inhabitants of the affected municipalities and at the same time data were requested from the municipalities within selected processes.

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