scholarly journals PERANAN PAJAK UNTUK MENINGKATKAN KEMANDIRIAN ANGGARAN

2009 ◽  
Vol 10 (2) ◽  
pp. 154
Author(s):  
Joko Waluyo
Keyword(s):  
Central Government ◽  
Tax Revenue ◽  
Budget Deficits ◽  
Government Budget ◽  
State Budget ◽  
Revenue Sources ◽  
Tax Expenditure ◽  
Good Improvement ◽  
Budget Revenue

The main subject of this paper are the role of tax revenue to central government budget and how reforms it to increase tax revenue. Financing budget deficits represent one of cause of state budget become annoyed. Ratio tax - PDB ranging from 13 – 15 percent showing good improvement, although still not yet optimal. Ratio tax – revenue and tax - expenditure progressively mount which indication that important taxation role progressively in budget revenue sources. In year of the research showing by change of tax structure from oil tax become the non oil tax, and also from indirect tax become to the direct taxes. Role of direct taxes progressively mount in taxation structure. Tax effort indicator and elasticity of tax revenue indicate that the good imposition efficiency progressively. To increase tax revenue without giving distortion to economics require to be conducted by a taxation reform.

scholarly journals Are Government Budget Deficits Inflationary? Evidence from Pakistan

1994 ◽  
Vol 33 (4II) ◽  
pp. 955-967 ◽  
Author(s):  
Tayyeb Shabbir ◽  
Ayaz Ahmed
Keyword(s):  
Budget Deficit ◽  
Structural Adjustment ◽  
Oil Price ◽  
Optimal Size ◽  
Budget Deficits ◽  
Government Budget ◽  
Economic Role ◽  
Current Account Deficits ◽  
Structural Adjustment Programmes

In academia as well as policy-making institutions, there has been a long standing interest in analysing the phenomenon of inflation. Amongst the possible determinants of inflation, budget deficits may be one whose importance might have grown since the oil price hikes of 1973-74 and in 1979. For many a developing countries these increases in oil price have been responsible for the massive current account deficits as well as rapidly increasing domestic budget deficits of the last decade or so. During the 1980s, the budget deficit for Pakistan also grew rapidly reaching a record high of 8.6 percent of the G D P in 1987-88. Lately in the backdrop of the recent structural adjustment programmes, there has been much interest in determining the optimal size and the macro economic role of the budget deficits. However, despite its growing importance, the effects of budget deficits are not well understood.

scholarly journals THE SUSTAINABILITY OF STATE BUDGET IN DEBT REPAYMENT

2011 ◽  
Vol 13 (4) ◽  
pp. 415-434
Author(s):  
Haryo Kuncoro
Keyword(s):  
Data Analysis ◽  
Central Government ◽  
Foreign Debt ◽  
Theoretical Background ◽  
Fiscal Sustainability ◽  
Government Budget ◽  
State Budget ◽  
Quarterly Data ◽  
Domestic Debt ◽  
The Government

This paper is designed to analyze the sustainability of the central government budget in the case of Indonesia over the period of 1999-2009. First, we explore the theoretical background of the fiscal sustainability. Second, we develop a model to capture some factors determining the fiscal sustainability. Unlike the previous studies, we use both domestic debt and foreign debt to assess the fiscal solvency. Finally, we estimate it empirically. Based on the quarterly data analysis, we concluded that the government budget is unsustainable. This is associated with domestic debt rather than foreign debt. They imply that the central government should manage the debts carefully including re-profile, re-schedule, and re-structure them in order to spread the excess burden in the future. Also, the fiscal risks should be calculated comprehensively in order to maintain solvency.Keywords: Domestic debt, Foreign debt, Fiscal sustainability, Primary balanceJEL Clasbsification: E62, H63

scholarly journals Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)

2017 ◽  
Vol 8 (2) ◽  
pp. 289-299
Author(s):  
Bushra Fadhil Khudhair Al-taie ◽  
Hakeem Hammood Flayyih ◽  
Hassnain Raghib Talab ◽  
Noor Abbas Hussein
Keyword(s):  
Tax Revenue ◽  
Socialist Economy ◽  
State Budget ◽  
Tax Havens ◽  
The Public ◽  
Tax Haven ◽  
Public Revenue ◽  
The Impact ◽  
Public Revenues

Abstract The aim of this study is to investigate the role of tax haven on tax revenue development and its reflection on public revenue in Iraq between 2004 and 2014. A review of tax haven literature revealed that there are different types of tax havens, categorizations, characteristics, effects of tax havens, socio-economic consequence and reaction to tax haven that requires analysis. An empirical analysis is done in the public revenue of Iraq from 2004 to 2014. Descriptive statistics and evidentiary are employed as the analysis techniques. It is revealed that the importance of structure analysis of public revenues is connected with tax haven because the basic foundation for the State budget. Also, the growth rates of tax revenue for the period beyond the year 2003 which saw the Iraq regime change and more open to the world and draws from a socialist economy to a market economy, as well as the effect of the tax was havens with the direct tax income withholding tax, as well as the impact of tax revenue in the Public State revenues. Withthe analytical nature of the study reported in this paper, there is still an opportunity for further work on larger populations to confirm the generalizability of the findings.

scholarly journals Autonomy of Local Governments in Taxation in Kyrgyzstan

2020 ◽  
Author(s):  
Dastan Aseinov
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Legal Framework ◽  
Tax Revenue ◽  
Government Budget ◽  
Tax Base ◽  
Financial Autonomy ◽  
Tax Revenues ◽  
Different Types ◽  
Local Budget

The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues. The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal framework for delegating taxation powers to local authorities. The results show that financial autonomy of local governments in terms of taxation is low. Local governments in Kyrgyzstan largely depends on transfers from the central government budget. According to the legal framework, the tax powers of local administrations is within narrow limits. Since increasing the financial autonomy through expanding the taxing power of local governments poses problems this needs to be solved, like a narrow tax base and inefficient tax administration in the regions. Thus, it can be argued that it is too early to transfer taxation power to local governments.

scholarly journals PERANAN DINAS PERTANIAN DALAM PEMBERDAYAAN KELOMPOK TANI DI KECAMATAN MANUJU KABUPATEN GOWA

2014 ◽  
Vol 4 (1) ◽  
Author(s):  
Sholihin Ali ◽  
Muhammad Idris ◽  
Anwar Parawangi
Keyword(s):  
Central Government ◽  
Provincial Government ◽  
Department Of Agriculture ◽  
State Budget ◽  
Agricultural Technologies ◽  
Descriptive Research ◽  
Farmer Groups ◽  
District Government ◽  
Traditional Patterns

The purpose of this study is to determine the role of the Department of Agriculture in the empowerment of farmers' groups in the District Manuju Gowa and identify the factors supporting and inhibiting factors in the empowerment of farmer groups. This type of research used was descriptive research and data analysis is the analysis of qualitative data. While data collection techniques used by researchers is the observation, interview and documentation. The results of this study indicate that the role of the Department of Agriculture in the empowerment of farmers' groups in the District Manuju Gowa which include the delivery of training and counseling, help seed and fertilizer, and assistance agricultural technologies. The factors supporting in the empowerment of farmer groups in the District Manuju namely the support of the Central Government in the form of budget allocations in the state budget, help the Provincial Government, District Government. Then factor inhibiting in the empowerment of farmers' groups in the District Manuju is the application of what is obtained by the groups of training and counseling is still lacking because most still use traditional patterns of farming. Besides the lack of seed stock and fertilizer from the manufacturer is still less. Tujuan penelitian ini untuk mengetahui peranan Dinas Pertanian dalam pemberdayaan kelompok tani di Kecamatan Manuju Kabupaten Gowa dan mengidentifikasi faktor-faktor pendukung dan faktor faktor penghambat dalam pemberdayaan kelompok tani. Jenis penelitian yang di gunakan adalah penelitian deskriptif dan analisis data yaitu analisis data kualitatif. Sedangkan teknik pengumpulan data yang di gunakan peneliti adalah observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa peranan Dinas Pertanian dalam pemberdayaan kelompok tani di Kecamatan Manuju Kabupaten Gowa yang meliputi pemberian pelatihan dan penyuluhan, Bantuan bibit dan pupuk, dan bantuan teknologi pertanian. Adapun faktor pendukung dalam pemberdayaan kelompok tani di Kecamatan Manuju yaitu adanya bantuan dari Pemerintah Pusat berupa alokasi anggaran dalam APBN, bantuan Pemerintah Provinsi, Pemerintah Kabupaten. Kemudian faktor yang menghambat dalam pemberdayaan kelompok tani di Kecamatan Manuju adalah pengaplikasian dari apa yang didapatkan oleh kelompok tani dari pelatihan dan penyuluhan itu masih kurang karena kebanyakan masih menggunakan pola-pola tradisional dalam bertani. Selain itu kurangnya stok bibit maupun pupuk dari produsen.

scholarly journals KAJIAN EFEKTIFITAS DAN KONTRIBUSI PAJAK TERHADAP PAD KABUPATEN MINAHASA UTARA

2019 ◽  
Vol 18 (3) ◽  
Author(s):  
Daysi S.M. Engka ◽  
Steeva Y.L. Tumangkeng
Keyword(s):  
Tax Revenue ◽  
Regional Government ◽  
Tax Collection ◽  
Scientific Publications ◽  
Know How ◽  
Regional Finance ◽  
Revenue Sources ◽  
Contribution Analysis ◽  
Analytical Tools

KAJIAN EFEKTIFITAS DAN KONTRIBUSI PAJAK TERHADAP PAD KABUPATEN MINAHASA UTARA Daysi S.M.Engka, Steeva Y.L.Tumangkeng Ekonomi Pembangunan-Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi   ABSTRAK Pajak daerah sebagai salah satu sumber PAD diharapkan mampu memberikan kontribusi terhadap PAD Kabupaten Minahasa Utara. Penelitian ini bertujuan untuk Mengetahui besar kontibusi pajak  terhadap pendapatan asli daerah Kabupaten Minahasa Utara,  Mengetahui tingkat efektifitas pajak daerah Kabupaten Minahasa Utara. Manfaat Penelitian  Dapat menjadi bahan masukan bagi pemerintah daerah Kabupaten Minahasa Utara dalam mengatur dan mengelolah keuangan daerah. Dapat menjadi bahan publikasi bagi pihak – pihak yang membutuhkan informasi menyangkut pajak dan PAD Kabupaten Minahasa Utara. Dengan menggunakan alat analisis Efektifitas dan Kontribusi di pakai untuk mengetahui seberapa besar tingkat efektifitas pemungutan pajak di Kabupaten Minahasa Utara dan analisis kontribusi untuk melihat peranan Pajak terhadap PAD.Luaran yang akan di hasilkan dalam penelitian ini yaitu berupa kajian Publikasi Ilmiah yang akan di muat dalam Jurnal Terakreditasi Nasional. Kata Kunci : Pajak, PAD ABSTRACT   As one of the local tax revenue sources are expected to contribute to PAD North Minahasa regency. This study aims to Know, contributing substantial tax on revenue North Minahasa Regency, Knowing the level of effectiveness of local tax North Minahasa regency. Benefits Research can be input for the regional government of North Minahasa Regency in organizing and managing the regional finance. May be the publicity material for the party - those who need the information concerning taxes and PAD North Minahasa Regency. By using analytical tools Effectiveness and Contributions in use to know how big the effectiveness of tax collection in North Minahasa Regency and contribution analysis to look at the role of Taxes on PAD.Luaran that will be generated in this study are in the form of a study of Scientific Publications that will fit in the Journal Accredited National. Keywords : Taxes, PAD

scholarly journals Offshore companies’ participation in strategic state projects and their impact on state budget revenue

2019 ◽  
Author(s):  
Vaidas Gaidelys
Keyword(s):  
Empirical Research ◽  
Tax Evasion ◽  
Developed Countries ◽  
Tax Revenue ◽  
Statistical Data Analysis ◽  
Economic Sectors ◽  
State Budget ◽  
State Projects ◽  
Practical Implications ◽  
Budget Revenue

Purpose – to assess possible consequences of the employment of offshore companies in strategic state projects. Research methodology – empirical research statistical data analysis. This publication introduces scientific research on the case of employment of offshore companies in strategic state projects and assesses its possible damage to state budget revenue. Findings – offshore financial centres specialise in serving particular economic sectors. Research limitations – although developed countries suffer the most significant tax revenue losses, they promote the establishment of offshore centres. Countries do not learn from their mistakes, especially in terms of tax evasion through offshore companies. Practical implications – by employing offshore companies in its strategic projects, Lithuania supports the double stand-ards and the principle that what the state is allowed to do, private business is not. By taking advantage of offshore companies, corruption offences can be financed. Originality/Value – this article introduces the new empirical research on employment of offshore companies in strategic state projects.

scholarly journals State Budget Deficit Dynamics and the California Debacle

2004 ◽  
Vol 18 (2) ◽  
pp. 205-226 ◽  
Author(s):  
Steven M Sheffrin
Keyword(s):  
The United States ◽  
Capital Gains ◽  
Recent Experience ◽  
Budget Deficits ◽  
State Budget ◽  
Revenue Sources ◽  
Depth Analysis ◽  
The Face ◽  
Budgetary Decisions

This paper analyzes the recent experience with state budget deficits in the United States, with an in-depth analysis of the California experience. Compared to prior recessions, states were slower to make adjustments in taxes and spending this time. The paper explores a variety of reasons for this difference including changes in the legal, political, and institutional environments, the unusual increase in capital gains revenue during the boom preceding the recession, and the inherent difficulties in forecasting revenues, particularly those derived from capital income. As the case study from California illustrates, states made long term commitments from temporary revenue sources and were required to make budgetary decisions in the face of very incomplete information about current and projected tax receipts.

scholarly journals The role of specific allocation fund on the local government budget timeliness

2020 ◽  
Vol 5 (03) ◽  
pp. 117
Author(s):  
Provita Wijayanti ◽  
Dwi Ria Latifa
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Local Governments ◽  
Central Government ◽  
Negative Impact ◽  
Government Budget ◽  
Management Board ◽  
Central Java ◽  
Local Government Budget

Local government budget (APBD) is the annual financial planning of the local government in Indonesia that requires consent from the Regional House of Representatives (DPRD) and is determined by regional regulation. One of the budgets is a fiscal balance which includes a revenue-sharing Fund (DBH), a general allocation fund (DAU), and a specific allocation fund (DAK). This study aims to analyze the role of funds allocation from the central government on the promptness of APBD establishment. The populations of this research were local governments in Central Java in periods 2014-2017. The data were obtained from the audit board (BPK) office and regional financial and asset management board (BPKAD) office in Central Java. This study is analyzed by logistic regression. The outcomes of this study indicated that DAK has a significant positive effect on the promptness of APBD establishment, whereas DAU and DBH have an insignificant negative impact.

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