scholarly journals FISCAL INSTITUTIONS AND THE SIZE AND INTER-REGIONAL DISTRIBUTION OF PUBLIC REDISTRIBUTION

2018 ◽  
Vol 37 (1) ◽  
Author(s):  
Raul A Ponce-Rodriguez ◽  
Juan Medina-Guirado
Keyword(s):  
Fiscal Decentralization ◽  
Regional Distribution ◽  
Revenue Sharing ◽  
Tax Revenue ◽  
Fiscal Institutions ◽  
National Budget ◽  
Public Transfers ◽  
The Government ◽  
The Impact ◽  
Redistribute Income

Abstract Fiscal institutions, which are responsible for the delegation of tax and spending powers among different tiers of governments, are important determinants of the size and efficiency of public redistribution. In this paper we develop a comparative analysis of the impact of fiscal decentralization vis-à-vis tax revenue sharing on the government’s effort to redistribute income. The main findings are: first, the size of the national budget for public redistribution is the same under fiscal decentralization and tax revenue sharing. Second, different fiscal institutions lead to different regional distributions of public transfers. Third, when choosing between decentralization and tax revenue sharing, there is a tradeoff between the efficiency and the regional effort of the government to redistribute income. Resumen Las instituciones fiscales, que determinan la responsabilidad del diseño de impuestos y gasto entre los diferentes niveles de gobierno, son importantes determinantes del tamaño y eficiencia de la redistribución pública. En este artículo, se desarrolla un análisis comparativo del impacto en el esfuerzo del gobierno en redistribuir el ingreso, entre la descentralización fiscal en y una política de compartir el ingreso fiscal. Los principales resultados son: primero, el tamaño del presupuesto en redistribución es el mismo para una economía con descentralización o en la que se comparte el ingreso fiscal. Segundo, las instituciones fiscales implican una asignación diferente en la distribución regional de transferencias públicas. Tercero, al escoger entre descentralización y el compartir el ingreso fiscal, existe un intercambio entre la eficiencia y la distribución regional de las transferencias públicas.

scholarly journals Economic Growth by Means of Fiscal Decentralization: An Empirical Study for Federal Developing Countries

SAGE Open ◽  
2020 ◽  
Vol 10 (4) ◽  
pp. 215824402096808
Author(s):  
Imran Hanif ◽  
Sally Wallace ◽  
Pilar Gago-de-Santos
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Fiscal Federalism ◽  
Fiscal Decentralization ◽  
Positive Impact ◽  
Generalized Method Of Moments ◽  
Estimation Method ◽  
Tax Revenue ◽  
Weak Institutions ◽  
The Impact

The impact of fiscal federalism on economic performance has largely been studied in the developed world since the seminal work of Oates. In this article, we focus on a particular set of developing countries considered to be federal (Forum of Federations), to examine how fiscal decentralization has impacted their economic growth. In this context, we study the impact of tax revenue and expenditure decentralization on economic growth in developing federations. For this purpose, a panel data of 15 developing federations from 2000 to 2015 are analyzed by using a two-step system Generalized Method of Moments (GMM) estimation method. The results show that in federal developing countries, both tax revenue and expenditure decentralization have a significant, positive impact on economic growth. What is more, our findings show that the impact of fiscal decentralization on economic growth depends upon the level of perceived corruption and on the quality of the country’s institutions. Thus, empirical evidence depicts that the positive effect of fiscal decentralization on economic growth is tempered if the country is plagued with corruption, if it has weak institutions, and/or if it suffers from political instability. By contrast, a relatively corruption-free country featuring healthy institutions and a stable political environment could take fuller advantage of the effects of fiscal decentralization to improve economic growth.

scholarly journals Impact of Value Added Tax to Enugu’s Economy

2021 ◽  
Vol 8 (11) ◽  
pp. 278-287
Author(s):  
MARIA LUISA GONZALES ◽  
FRIDAY ODE
Keyword(s):  
Value Added ◽  
The Philippines ◽  
Tax Revenue ◽  
Business Organizations ◽  
Value Added Tax ◽  
Goods And Services ◽  
Descriptive Research ◽  
Significant Relationships ◽  
The Government ◽  
The Impact

ABSTRACT           Value-added tax is everywhere; it is in the most of goods and services we purchase. Take for instance; when we go to the salon to get our hair done, when we gas up our car, vat is also included in what we pay.  In the Philippines, the value-added tax is a form of sales tax. It is a tax on the consumption levied on the sale, barter exchange, or lease of goods, properties, and services in the Philippines, and on importation of goods into the country, it is an indirect tax that may be shifted or passed into the buyer transferring lease of goods, properties or services. While in Nigeria, VAT is a Federal Government Tax that is administered using the existing machinery of the Federal Inland Revenue Services (FIRS). This study assessed the impact of value-added tax on Enugu Nigeria’s Economy, specifically to Government, Business Organizations, and Consumers, the problems identified, significant relationships, and the solutions recommended. The findings revealed that VAT has a significant impact on business organizations and consumers but positively on the part of the government. Recommendation for the improvement is for the consumer with low average earnings should be exempted in paying the VAT provided however, criteria must be set to exempt them in VAT. Keyword: Social Sciences, Impact, Value added Tax, Revenue, descriptive research design, Philippines

scholarly journals History and Types of Education in Indonesia and Its Impact on Economic Growth

2021 ◽  
Vol 4 (3) ◽  
pp. 17
Author(s):  
Patni Ninghardjanti ◽  
Wiedy Murtini ◽  
Aniek Hindrayani ◽  
Khresna Bayu Sangka
Keyword(s):  
Chief Executive Officers ◽  
Formal Education ◽  
Rapid Development ◽  
Chief Executive ◽  
Education Sector ◽  
National Education ◽  
National Budget ◽  
The Government ◽  
Executive Officers ◽  
The Impact

<p><em>The Nawacita program framework, the Government of Indonesia is trying to improve the quality and equity of the national education system by increasing the education sector national budget to 500 trillion rupiah, and appointing the Chief Executive Officers (CEO) of the Gojek Internet Start-up company, in order to boost up the program outcome by using Information Technology (IT) as the main gap bridge in the education sectors. The unequal access to the education level in the formal, informal and non-formal education clusters is emphasizes if the education sectors problems is complex as the development problem. The government trying to tackling that problem by developing the suitable curriculum, and maximization of the use of IT in the education sectors to improve the quality and equity for the education. In this research, the correlation between the rapid development of education sectors and the impact to the national economy is analyzed by using the Solow models which said if the investment of human capital, including to the education sectors is one of the main bridge to achieve the status as advanced nation. This research is concluded if the formal education sector have direct and significant impact to the economic sector, then the informal and non-formal educations sectors act as supporting unit in order to achieve the quality and equity, in order to improve the education access.</em></p>

Infrastructural Development and Poverty Alleviation in Indonesia (Municipal Panel Data 2002 – 2013)

2017 ◽  
Vol 2 (4) ◽  
pp. 51-62
Author(s):  
Puspita Ayuningtyas Prawesti ◽  
Bambang Supriyono
Keyword(s):  
International Development ◽  
Agricultural Production ◽  
Poverty Alleviation ◽  
Poverty Reduction ◽  
Fiscal Decentralization ◽  
National Level ◽  
Government Expenditure ◽  
Infrastructure Development ◽  
The Government ◽  
The Impact

Objective - This study attempts to provide comprehensive findings on the impact of several kinds of infrastructural developments and government budgets on specific purposes, as well as agricultural and non-agricultural productions, on poverty alleviation in Indonesia between 2002-2013. Methodology/Technique - This study uses macroeconomic data at a municipal level to provide more precise findings when comparing provincial and national level data. The study uses an adaptation of the theory of international development. Findings - This research shows that electricity and sanitation are more effective at eradicating poverty than water infrastructure. In addition, household access to infrastructure is more effective in combatting poverty than the government budget for infrastructure development. The study also performs correlation matrices, dividing the data into the western and eastern parts of Indonesia, to provide more robust findings. Agricultural production is more effective in the western part of Indonesia, yet non-agricultural production is more relevant towards poverty reduction in the eastern part of Indonesia. Novelty - This study yields some empirical results and conclusions for economic development in Indonesia, finding that the key problem lies in the effectiveness of budget arrangement within the framework of fiscal decentralization. Type of Paper: Empirical. Keywords: Infrastructure Development; Fiscal Decentralization; Government Expenditure; Poverty Rate; Poverty Reduction. JEL Classification: H54, P30, P36.

scholarly journals DAMPAK KEBIJAKAN FISKAL DAN MONETER DALAM PEREKONOMIAN INDONESIA

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Ada Tua Pardamean
Keyword(s):  
Exchange Rate ◽  
Interest Rate ◽  
Interest Rates ◽  
Money Supply ◽  
Government Expenditure ◽  
Secondary Data ◽  
Tax Revenue ◽  
Linear Regression Models ◽  
The Government ◽  
The Impact

The trade-off between achieving price stability and economic growth, especially in the short term is the impact of a decision-making dilemma for the conduct of fiscal policy or monetary policy in the Indonesian economy. The problem is what lies behind this study and aimed to determine the impact of fiscal and monetary policies on the Indonesian economy. The data used are secondary data sourced from Bank Indonesia and BPS variables namely GDP, Government Expenditure, Tax Revenue, Export, Exchange Rate, Money Supply, Interest Rates for time series from 2000 to 2012. Data analysis was performed using Two Stage Least Squares (TSLS) estimation with multiple linear regression models using Eviews 5.0 program assistance. The results of this study it can be concluded that the simultaneous equation model on IS to variable Interest Rate and a significant negative effect on GDP of Indonesia, while the Government Expenditure variable (G0), Export (X0) and Tax Revenue (Tx) and Exchange Rate (ER) effect positively and significantly to Indonesia's GDP, while the equation for the LM model of the Money Supply variables significantly and negatively related to Indonesia's GDP increased at a rate statistically a = 10% and for variable interest rate is not significantly to Indonesia's GDP.

scholarly journals The Impact of Trade Openness on Trade and Tax Revenues in Nigeria (1981-2018)

2021 ◽  
pp. 98-112
Author(s):  
Abaneme, Arthur Anyalewechi ◽  
Onakoya, Adegbemi
Keyword(s):  
Statistical Significance ◽  
Trade Openness ◽  
Information Criterion ◽  
Tax Revenue ◽  
Infrastructure Development ◽  
Long Run ◽  
Lm Test ◽  
Generating Capacity ◽  
The Government ◽  
The Impact

The challenge to provide enough resources to fund infrastructure development has been the bane of most developing countries like Nigeria. The appropriate economic and trade policies to deploy to increase revenue generating capacity of the government become compelling. This study examined the impact of trade openness on trade and tax revenue in Nigeria between 1981 and 2018. The study employed Augmented Dickey Fuller and Phillip Peron tests to conduct the stationarity tests. Akaike Information Criterion and Final Predictor Error provided the best lag lengths. Johansen cointegration test was used to determine the long run relationship. The study employed Vector Error Correction Model for the regression analysis while T- test and F test were also done to confirm the statistical significance of the variables and the models. For autocorrelation problem, Breusch-Godfrey serial correlation LM test were conducted and other post- estimation tests were also used. The result of the study showed that trade openness was negatively related with total tax revenue and with trade tax revenue (CED). The results indicate that a unit increase in trade openness leads to 11.58% decrease in trade revenue from CED and 13.69% decrease in total revenue. Trade openness as a policy to increase tax revenue was not beneficial to the country. Trade openness should be adopted with manufacturing and productive sector orientation in mind. In addition, tariff rates should be reviewed, and the tax structure should be transparent, and judicious use of tax resources should be implemented by government.

scholarly journals Tax forecasting as part of a macro financial controlling system: the case of Ukraine

2017 ◽  
pp. 0-0
Author(s):  
Tetiana Paientko ◽  
Kateryna Proskura
Keyword(s):  
Current System ◽  
Tax Planning ◽  
Planning System ◽  
Tax Revenue ◽  
Economic Agents ◽  
Controlling System ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukraine, tax forecasting is a process that is focused on achieving short-term goals without taking into account the impact of such actions on the future economic environment, therefore negatively affecting the quality of forecasts. The aim of this article is to justify the directions of tax forecasting improvement in the macro financial controlling system. Elements of tax forecasting and the planning system are examined. The main methods of tax forecasting that are applied by the Ministry of Finance of Ukraine are analyzed. The need to improve the methodology for tax fore-casting, taking into account the expectations of economic agents, is proved. Tools and criteria for effec-tive tax planning and forecasting in Ukraine for controlling bases are developed.

scholarly journals The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City

2021 ◽  
Vol 2 (4) ◽  
pp. 304-312
Author(s):  
Ambarwati Ambarwati ◽  
Indra Sumarna Sobari ◽  
Rudi Kristanto
Keyword(s):  
Significant Decline ◽  
Tax Revenue ◽  
Tax Rates ◽  
Compliance Level ◽  
Principle Of Justice ◽  
Directorate General ◽  
Data Source ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.

scholarly journals THE IMPACT OF FISCAL DECENTRALIZATION ON PUBLIC ADMINISTRATION

2017 ◽  
Vol 5 ◽  
pp. 242-246 ◽  
Author(s):  
Jozef Kubás ◽  
Zuzana Ĺ tofková ◽  
Ján Mišík
Keyword(s):  
Public Administration ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
The State ◽  
State Budget ◽  
Tax Revenues ◽  
Effective Instrument ◽  
The Government ◽  
The Individual ◽  
The Impact

The allocating revenue to the individual budgets of self-governments in the Slovak Republic is a highly sophisticated process. Redistribution of resources using fiscal decentralization is an effective instrument through which the government attempts to eliminate subsidizing of municipalities and self-governing regions from the state budget and thus achieve higher stability of the economy. The function of municipalities and higher territorial units is secured by so-called special purpose tax revenues, which do not go into the state budget but directly into the budgets of self-governments. This research contribution focuses on the revenue side of budgets of public administration institutions for the period of the last five concluding budget years. The analysis demonstrates the meaning and importance of tax revenues for the mentioned institutions as well as the expenditure side of the state budget. In this contribution, a comparative study identified the changes that occurred in the individual years of the presented range and subsequently, evaluated fiscal decentralization and its influence on the revenue side of budgets of municipalities.

scholarly journals DETERMINANTS OF LABOR DEMAND; EMPIRICAL EVIDENCE FROM EAST KALIMANTAN

2019 ◽  
Vol 3 (02) ◽  
pp. 59
Author(s):  
Syaiful Anwar
Keyword(s):  
Natural Resource ◽  
Capital Expenditure ◽  
Labor Demand ◽  
Revenue Sharing ◽  
Jel Classification ◽  
Positive Sign ◽  
East Kalimantan ◽  
Fixed Capital Formation ◽  
The Government ◽  
The Impact

<p><em>This study aims to examine the impact of revenue sharing of natural resource, capital expenditure realization from the government, gross fixed capital formation and length of roads on population 15 Years of age and over who worked as proxy Labor in East Kalimantan period 2001-2013. This study found that revenue-sharing funds have a positive and significant impact on the increase in the number of workers. The Effect of Capital Expenditure on the rise of manpower indicates a positive sign and significant on grwoth of labor. The Effects of Investment on Labor Improvement shows a positive and significant sign of direction. The influence of road infrastructure on the rise of manpower indicates the direction of the sign which is also positive and significant.</em><em></em></p><p><strong><em>JEL Classification: </em></strong><em>J20, J23, J24</em></p><p><strong><em>Keywords:</em></strong><em> </em><em>capital expenditure, labor</em><em>, </em><em>East Kalimantan</em><em>,</em><em> revenue sharing of natural</em><em> </em><em>resource</em><em></em></p>

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