scholarly journals Property Tax Reform and Urban Housing Production and Consumption in Nigeria

Author(s):  
Maren Mallo Daniel ◽  
Joseph Tanko Nkup ◽  
Nenrot Gombwer Wuyokwe

Abstract In the past decade, the Nigerian government has witnessed dwindling revenues owing to fluctuating oil prices. This has necessitated the search for alternative revenue sources. For the authorities in Jos, the administrative city of Plateau State in north-central Nigeria, taxes within housing production and consumption loop were thought to be the easiest catch. Accordingly, the authorities intensified the generation of land titling fee, capital gains tax, value added tax, land use charge, ground rent, development permits, probate fee, withholding tax among others. These efforts came with some implication for urban housing. The paper aims to provide an understanding of this and it employed a wide range of secondary data of quantitative and qualitative forms in pursuits of two objectives. The first objective examined how property taxes were administered and found that multiple agencies were involved in tax administration and, as a result, double taxation occurred in land titling, seeking of development permits and probate. Furthermore, sporadic land and property registration impeded the development of a cadastre, thereby allowing the government to arbitrarily and outrageously apply taxes, which tax payers tried to evade through informal house building and property transactions. The second objective analysed the impact of property taxation and found that taxes accounted for a high cost of new housing and residential rentals but also had the potentials of stimulating housing production and consumption. Recommendations that could help the government generate revenue from taxing properties while also incentivising housing production and consumption were offered.

Author(s):  
Sri Widayanti ◽  

This study aims to identify policies, levels of imports, production and consumption in East Java, to analyze the impact of rice import tariff policies on production and consumption and also the community welfare changes in East Java. The data that used in this study are secondary data from the Central Statistics Agency (BPS), BULOG, and other research. The method of analysis uses the 2SLS simultaneous equation and the economic surplus simulation. The results showed that from 2004 to 2018, East Java always had a higher rice production rate than the consumption, but still continued to do rice import to maintain price stabilization. The simulation of a tariff increase causes an increase in production and a decrease in consumption, and vice versa. Liberalization of the rice trade (tariff exemption) has led to greater economic welfare, but from a distribution point of view, producers receive a smaller surplus than consumers, which means that the benefit distribution aspect of government policies is not realized, so the government must pay more attention to producer surpluses and consumer surpluses without much disadvantage one of the parties.


2020 ◽  
Vol 10 ◽  
pp. 197-210
Author(s):  
Shyam Prasad Wagle

This abstract starts with the purpose of the study of the impact of using new technologies on cropping pattern particularly in the case of the Eastern hills. It also examines the role of governmental organizations and non-governmental organizations to improve agricultural systems of this area. Relevant data have been obtained from both primary and secondary sources. It draws on the data collected from interview, focus group discussion, key informant survey, and field observation. For this, 30 percent sample households were selected from three altitude belts such as upper, middle and lower, ranging from 300 to 2,250 masl along the Koshi-highway. It has a wide range of climates, ranging from sub-tropical to alpine with monsoon precipitation in the summer for three and half months, and therefore it has diversity in flora and fauna and people. Similarly, secondary data have been collected from various books, journals and official records. This paper has showed that the crucial impact of acceptance of innovative methods in agriculture in the study area is a joint effort of local people, government, and non-government agencies too. The government with the development agencies and non-government organizations has contributed to impart knowledge of the agriculture innovative methods to the local farmers. At the same time, the farmers were enthusiastic to learn and adopt those methods. Consequently, one can easily see the remarkable changes in cropping pattern due to the impact of such innovations. The cereal crops based on agricultural system is gradually moving towards high value off-season crops farming.


2020 ◽  
Vol 4 (1) ◽  
pp. 164-175
Author(s):  
Shyam Prasad Wagle

 The study assesses the impact of using new technologies on crop production and marketing of selected crops particularly in the case of the Eastern hills. It also evaluates the role of governmental and non-govrnmental organizations to improve agricultural production systems too. Relevant data have been collected from both primary and secondary sources. Primary data draws from the interview, key informant survey and field observation. For this, 30 percent sample households were selected from three altitude belts (upper, middle and lower belts) ranging from 300 to 2,250 masl along the Koshi-highway. It has a wide range of climates, ranging from sub-tropical to alpine with monsoon precipitation in the summer for three and half months and therefore it has diversity in flora and fauna, and people. Similarly, secondary data havebeen gathered from various books, journals and official records. This paper presented that the crucial impact of acceptance of innovative methods in agriculture in the study area is a combined effort of both local people and government. The government together with the development agencies and non-government organizations has contributed to impart knowledge of the agriculture innovative methods in the local farmers and at the same time, the farmers were enthusiastic to learn and adopt those methods. As a result, one can easily see the remarkable changes in crop production due to the impact of new technologies.


Author(s):  
Ishant Chawla

GST is a single national uniform tax levied across India on all goods and services. In GST, all Indirect taxes such as excise duty, value-added tax (VAT), etc. will be subsumed under a single regime. Introduction of the Goods and Services Tax (GST) expected as a significant step towards a comprehensive indirect tax reform in the country, which would lead India for its economic growth. The implementation of GST will lead to the reduction in the product prices throughout the business cycle. The country’s taxation system has improved with the help of GST and the government should take more efforts to training and educating public. Necessary modules should be integrated in the education sector related to GST. The Proposed study is designed to know the impact on GST on Indian Economy with the Help of Its individual effect on different sectors. The Study is Exploratory in nature and Secondary Data has been used for the study. The data is collected from different Journals, Periodicals, Newspapers and Internet.


Author(s):  
Neha Gupta

Abstract This paper reviews rice procurement operations of Government of India from the standpoints of cost of procurement as well as effectiveness in supporting farmers’ incomes. The two channels in use for procuring rice till 2015, were custom milling of rice and levy. In the first, the government bought paddy directly from farmers at the minimum support price (MSP) and got it milled from private millers; while in the second, it purchased rice from private millers at a pre-announced levy price thus providing indirect price support to farmers. Secondary data reveal that levy, despite implying lower cost of procurement was discriminated against till about a decade back and eventually abolished in 2015 in favor of custom milling, better trusted to provide minimum price support. We analyze data from auctions of paddy from a year when levy was still important to investigate its impact on farmers’ revenues. We use semi-nonparametric estimates of millers’ values to simulate farmers’ expected revenues and find these to be rather close to the MSP; a closer analysis shows that bidder competition is critical to this result. Finally, we use our estimates to quantify the impact of change in levy price on farmers’ revenues and use this to discuss ways to revive the levy channel.


2014 ◽  
Vol 660 ◽  
pp. 971-975 ◽  
Author(s):  
Mohd Norzaim bin Che Ani ◽  
Siti Aisyah Binti Abdul Hamid

Time study is the process of observation which concerned with the determination of the amount of time required to perform a unit of work involves of internal, external and machine time elements. Originally, time study was first starting to be used in Europe since 1760s in manufacturing fields. It is the flexible technique in lean manufacturing and suitable for a wide range of situations. Time study approach that enable of reducing or minimizing ‘non-value added activities’ in the process cycle time which contribute to bottleneck time. The impact on improving process cycle time for organization that it was increasing the productivity and reduce cost. This project paper focusing on time study at selected processes with bottleneck time and identify the possible root cause which was contribute to high time required to perform a unit of work.


2018 ◽  
Vol 19 (5) ◽  
pp. 935-964 ◽  
Author(s):  
Neha Smriti ◽  
Niladri Das

Purpose The purpose of this paper is to examine the effect of intellectual capital (IC) on financial performance (FP) for Indian companies listed on the Centre for Monitoring Indian Economy Overall Share Price Index (COSPI). Design/methodology/approach Hypotheses were developed according to theories and literature review. Secondary data were collected from Indian companies listed on the COSPI between 2001 and 2016, and the value-added intellectual coefficient (VAIC) of Pulic (2000) was used to measure IC and its components. A dynamic system generalized method of moments (SGMM) estimator was employed to identify the variables that significantly contribute to firm performance. Findings Indian listed firms appear to be performing well and efficiently utilizing their IC. Overall, human capital had a major impact on firm productivity during the study period. Furthermore, the empirical analysis showed that structural capital efficiency and capital employed efficiency were equally important contributors to firm’s sales growth and market value. The growing importance of the contribution of IC to value creation was consistently reflected in the FP of these Indian companies. Practical implications This study has robust theoretical grounds and employs a validated methodology. The present study extends knowledge of IC among academicians and managers and highlights its contribution to value creation. The findings may help stakeholders and policymakers in developing countries properly reallocate intellectual resources. Originality/value This study is the first study to evaluate IC and its relationship with traditional measures of firm performance among Indian listed firms using dynamic SGMM and VAIC models.


2020 ◽  
Vol 8 (2) ◽  
pp. 117
Author(s):  
Mohamad Anis Fahmi

Background: Low public awareness of the impact of smoking makes the implementation of smoke-free areas (KTR) difficult. Smoke-free areas aim to protect the public from the direct and indirect effects of smoking. Purpose: This study aimed to analyze the correlation between the application of smoke-free areas and the prevalence of active and ex-smokers in Indonesia. Method: This study implemented a cross-sectional design, using secondary data from the Riskesdas 2018 on active and ex-smokers. KTR application data were obtained from the Profile of Non-Communicable Diseases in 2016. A Pearson product-moment test was conducted by a computer application to determine the correlation coefficient (r). This coefficient was used to describe the level of correlation between the two variables; significance was determined as a p value of 5%. Results: This study showed that the average application of KTR throughout Indonesia was 50.83%, active smokers comprised 23.49% of the population, and ex-smokers comprised 4.94%. Most active smokers were in Java and Sumatra, while the majority of ex-smokers were in Java and Sulawesi and the majority of KTR was in Java. This study shows that there is a positive correlation between KTR application and the percentage of ex-smokers (r = 0.46; p value = 0.01). Conclusion: There is a positive correlation between the application of KTR and an increase in ex-smokers. The government needs to increase the application of KTR policies.


Spatium ◽  
2007 ◽  
pp. 28-36 ◽  
Author(s):  
Horatio Ikgopoleng ◽  
Branko Cavric

Botswana like other developing countries faces a problem of acute shortage of housing, particularly for low-income urban families. The current housing problems are the outcomes of the economic, demographic and social changes which the country has experienced since independence in 1966. In particular the urbanization process which surfaced in the early 1980?s. The government has sought to cope with the problem of low-income urban housing by establishing a Self-Help Housing (SHHA) program in the main urban centers. The evaluation findings reveal that, on the whole, the impact of the SHHA approach on the improvement of low-income urban housing has been unsuccessful. The major problems of the scheme are lack of serviced land and inadequate finances for plot development. This has been exacerbated by the high urban development standards which are out of the reach of low-income urban families. The evaluation study also reveals that, there are some indications of non low-income urban households living in SHHA areas. The available evidence reveals that the number of those people in SHHA areas is not as big as has been speculated by most people in the country. However this paper calls for more investigation in this issue and a need for more tight measures to control this illicit practice. The major conclusions are that housing policies in Botswana are not supportive of the general housing conditions in low-income urban areas. Therefore there is a need for urban planners and policy makers of Botswana to take more positive action towards the improvement of low-income urban areas. This would require pragmatic policies geared towards the improvement of those areas. .


2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.


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