scholarly journals Productivity and Responsiveness of Tax Yields in Nepal

NUTA Journal ◽  
2018 ◽  
Vol 5 (1-2) ◽  
pp. 17-26
Author(s):  
Bashu Dev Dhungel
Keyword(s):  
Dominant Role ◽  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Elasticity Coefficient ◽  
Tax Base ◽  
Revenue Collection ◽  
The Government ◽  
The Individual ◽  
Log Linear

 This study is based on secondary data published by the government of Nepal covering a period between 1990/91 and 2013/14 fiscal year. The various sources of revenue as a proportion of the GDP have been analyzed during this period. An adjusted revenue series have been prepared for total and the individual taxes by using the Sahota method of proportional adjustment. The Productivity and Responsiveness of taxes has been measured by estimating the elasticity and buoyancy co-efficient using double log linear regression equation. The findings reveal that indirect tax has been playing a dominant role for total tax revenue collection. Indirect tax is considered regressive in nature and is not justifiable on equity ground and progressiveness. Regarding elasticity and buoyancy, the elasticity coefficient of overall taxes are less than unity and it is inelastic in nature. But, buoyancy coefficient of overall taxes is greater than unity. This high buoyancy but low elasticity of all major tax heads signifies the need for additional government efforts of expanding the tax base to increase revenue and lower its resource gap.

scholarly journals Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 Tentang Pengampunan Pajak (Tax Amnesty) Dalam Meningkatkan Kepatuhan Wajib Pajak

2017 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Agus Saiful Abib ◽  
Efi Yulistyowati ◽  
Amri Panahatan Sihotang
Keyword(s):  
Secondary Data ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Short Term ◽  
Descriptive Research ◽  
Tax Amnesty ◽  
The Government ◽  
To Come ◽  
National Tax

<p>Tahun 2016, pemerintah mengeluarkan kembali kebijakan <em>Tax</em> <em>Amnesty </em>yang dituangkan dalam Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak. Pengampunan Pajak (<em>Tax</em> <em>Amnesty)</em> ini diharapkan dapat meningkatkan penerimaan pajak dalam jangka pendek melalui pembayaran uang tebusan, meningkatkan penerimaan pajak dalam jangka panjang melalui perluasan basis data pemajakan, meningkatkan kepatuhan Wajib Pajak, transisi ke sistem perpajakan baru yang lebih kuat dan adil, dan mendorong rekonsiliasi perpajakan nasional. Sehubungan dengan hal tersebut, untuk mengetahui apakah program <em>Tax</em> <em>Amnesty</em> Indonesia Tahun 2016 berhasil atau tidak, khususnya dalam meningkatkan kepatuhan wajib pajak, maka perlu dilakukan penelitian tentang : “Implikasi Penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak (<em>Tax</em> <em>Amnesty</em>) dalam Meningkatkan Kepatuhan Wajib Pajak”. Adapun permasalahan yang akan dibahas adalah bagaimana implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dalam meningkatkan kepatuhan Wajib Pajak ? Berdasarkan implikasi tersebut, maka bagaimana sebaiknya pengaturan perpajakan yang akan datang ? Berdasarkan permasalahan tersebut jenis penelitian ini adalah yuridis normatif yang akan dikaji dengan pendekatan perundang-undangan, spesifikasi penelitiannya diskriptif analitis, data yang dipergunakan data sekunder, yang dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa implikasi penerapan Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak<em> (Tax</em> <em>Amnesty)</em> dapat meningkatkan kepatuhan Wajib Pajak, dan berdasarkan implikasi tersebut SE Dirjen Pajak No. SE - 06/PJ/2017 seharusnya tidak hanya untuk tahun pajak 2017 saja, tetapi juga untuk tahun-tahun yang akan datang. Di samping itu perlu ada peraturan yang mengatur tentang pengawasan terhadap pelaksanaan hak Wajib Pajak.</p><pre>In 2016, the government re-issue the Tax Amnesty policy as outlined in Law Number 11 Year 2016 on Tax Amnesty. The Tax Amnesty is expected to increase tax revenue in the short term through ransom payments, increase tax revenues over the long term through the expansion of taxation databases, increase taxpayer compliance, transition to a stronger and more just tax system, and encourage national tax reconciliation. In relation to this matter, to find out whether the program of Tax Amnesty Indonesia Year 2016 succeed or not, especially in increasing taxpayer compliance, it is necessary to do research on: "Implications Implementation of Law Number 11 Year 2016 on Tax Amnesty in Improving Taxpayer Compliance ". The problem to be discussed is how the implications of the implementation of Law Number 11 Year 2016 on Tax Amendment (Tax Amnesty) in improving taxpayer compliance? Based on these implications, then how should the taxation arrangements to come? Based on the problem, this type of research is normative juridical which will be studied with the approach of legislation, the analytical descriptive research specification, the data used secondary data, which analyzed qualitatively. The result of the research shows that the implication of the implementation of Law Number 11 Year 2016 on Tax Amnesty can improve Taxpayer compliance, and based on the implication of SE Dirjen Pajak No. SE - 06 / PJ / 2017 should not only be for the fiscal year 2017 alone, but also for the years to come. In addition, there should be a regulation that regulates the supervision of the implementation of taxpayers' rights.</pre>

Pakistan will struggle to widen tax base

2019 ◽  
Keyword(s):  
Central Bank ◽  
Financial Support ◽  
Budget Deficit ◽  
Annual Growth ◽  
Fiscal Year ◽  
Tax Base ◽  
Content Type ◽  
Revenue Collection ◽  
The Government

Significance He will release a mini-budget on January 23. Revenue collection in the first half of fiscal year 2018/19 (July-June) showed 3.8% annual growth. The government targets a budget deficit of 5.1% of GDP for 2018/19, down from 6.6% in 2017/18. Impacts Financial support from allies will shape Pakistan’s diplomacy, Islamabad likely to align more closely with Saudi policy. By avoiding an IMF bailout for now, Pakistan would be able to avoid US pressure during talks with the Fund. The central bank will likely undertake monetary tightening.

scholarly journals Analysis of Elasticity and Buoyancy and Projection of Tax in Nepal

2018 ◽  
Vol 32 (1) ◽  
pp. 105-116
Author(s):  
Dil Nath Dangal
Keyword(s):  
Gross Domestic Product ◽  
Secondary Data ◽  
Domestic Product ◽  
Fiscal Year ◽  
Tax Revenue ◽  
Tax System ◽  
Indirect Taxes ◽  
The Government ◽  
Year 2000

This study has been designed to calculate elasticity and buoyancy and projection of various taxes in Nepal from 2018 to 2020. This study is based on secondary data published by the government of Nepal covering a period between the fiscal year 2000 to 2016. The various sources of revenue as a proportion of the Gross Domestic Product (GDP) have been analyzed during this period. This study particularly deals with the analysis of elasticity and buoyancy of tax and nontax revenue. The projection of tax revenue since 2018 to 2020 has also been forecasted. The findings reveals that the overall tax system of Nepal seemed to be inelastic during study period, and direct taxes appeared smaller elasticity’s than indirect taxes and those buoyancy coefficients of major taxes became much higher than their respective elasticities.

scholarly journals Taxation Income, Graft and Informal Sector Operations in Nigeria in Relation to Other African Countries

2020 ◽  
Vol 11 (2) ◽  
pp. 163 ◽  
Author(s):  
Cordelia Onyinyechi Omodero
Keyword(s):  
Informal Sector ◽  
Informal Economy ◽  
Secondary Data ◽  
Tax Revenue ◽  
Economic Activities ◽  
African Countries ◽  
Legal Structure ◽  
Revenue Collection ◽  
The Government ◽  
Severe Penalty

This study investigates the influence of the informal sector and graft on income accruing to the government through taxation in Nigeria. Informal economy and graft are the two critical activities that inhibit government tax revenue collection and negatively affect the performance of an effective government. The study employs secondary data that cover a period from 2000 to 2018.This period is the millennium period which the country is expected to overcome corruption and curtail the level of informal economic activities prevailing in the nation, but it appears that all efforts seem not to be yielding the required results. In order to achieve the objective of this study, the multi-regression analysis is performed and the results indicate that corruption is very harmful to tax revenue collection while the informal economy has no significant impact on tax revenue within the millennium period covered by this study. Thus, the study suggests formalization of legal unofficial economy activities and total eradication of corruption in Nigeria through the strengthening of the anti-graft agencies, reinforcement of the legal structure and introduction of a more severe penalty for the perpetrators.

scholarly journals Economic interpretation of lost due to improper stump-height of trees in Nepal

2020 ◽  
Vol 30 (2) ◽  
pp. 3-10
Author(s):  
T. Subedi ◽  
M. Ghimire
Keyword(s):  
Wood Products ◽  
Fiscal Year ◽  
Timber Production ◽  
Minimum Standard ◽  
Economic Interpretation ◽  
Harvesting Method ◽  
The Government ◽  
The One ◽  
The Individual ◽  
Individual Trees

In recent years, import of timber and other wood products from different parts of the world have been increasing in Nepal. The Government of Nepal aims to be a self-sustain in timber production. In this context, the objective of this study was to estimate efficiency of harvesting practices in Nepal in relation to stump-height. We collected the data on the stump-heights and other biometric characteristics of the trees from different felling sites of Kailali, Kanchanpur, Jhapa and Morang districts of Nepal. The volumes of the individual trees as well as the proportions of the volumes of their stumps with different heights were calculated. Correlation and ANOVA were used to find the significance of the associated factors. The average stump-heights using the conventional felling method and the chain saw method were found to be 0.74±0.17m and 0.46±0.21m, respectively with wider range. The correlation between the stump-height and diameter at breast height (dbh) was found significant. Similarly, the harvesting method, skill and experience of the tree-fellers and tree species were also found to be significant with the stump-heights. On an average, 5% of the total timber production equivalent to one million cubic feet (cft) is lost in the Fiscal Year 2074/075 in Nepal while adopting the conventional method of harvesting because of the higher stump-height than the one prescribed by the Government. The estimated loss was NRs. 2 billion (roughly equivalent to US $ 20 million, @NRS 100 = 1 USD) to the national economy, and the Government had to bear loss of about NRs. 500 million (roughly equivalent to 5 million USD) from the royalty of timber. This amount of loss could be reduced to half by using power chain saw. Lack of skilled laborers, poor implementation of law, and weak knowledge of officials were major causes for losses in harvesting practices. Moreover, about 2% wood volume loss can be avoided, without any further investment, by setting minimum standard stump-height at 15 cm and providing training to the field staff and tree harvesters.

scholarly journals ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
La Ode Abdul Wahab ◽  
Siti Rofingatun ◽  
Balthazar Kreuta
Keyword(s):  
Financial Management ◽  
Fiscal Decentralization ◽  
Collection Efficiency ◽  
Fiscal Year ◽  
Financial Capacity ◽  
Local Revenue ◽  
Fund Balance ◽  
Revenue Collection ◽  
The Government ◽  
Top 40

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

scholarly journals Identifikasi bentuk partisipasi masyarakat Dalam pelaksanaan program Peningkatan kualitas permukiman Studi Kasus : Pada Pelaksanaan Program PLPBK di Permukiman Masyarakat Berpenghasilan Rendah di Kelurahan Tenilo Kota Gorontalo

2018 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Mochamad Athar Jantu
Keyword(s):  
Community Participation ◽  
Low Income ◽  
Secondary Data ◽  
Community Empowerment ◽  
Improvement Program ◽  
Community Group ◽  
Internal Factors ◽  
Gender Education ◽  
The Government ◽  
The Individual

The participation of the community in an implementation of the program or activity greatly affects the success of the program. This participation itself was born because of the factors from inside and outside the individual as members of that community group. This writing is based on a study that takes place in low-income community settlements in Tenilo RT II / RW II Kelota Kelota Gorontalo, Gorontalo Province with the aim of identifying the forms of community participation as well as the factors that influence the participation of the community in the implementation of the quality improvement program which is part of the Community-Based Settlement Environment Management (PLPBK) program by the government in the National Urban Empowerment Community Empowerment Program (PNPM-Mandiri Urban). The method used in this research is by qualitative analysis approach to analyze the primary and secondary data. The study finds that the form of community participation in the implementation of the program of improving the quality of settlements of low income community groups in Tenilo RT II / RW II Kelota District Gorontalo in the form of energy and goods . Internal factors that influence are gender, education, occupation, age, and income, while external factors as the incentive is the willingness, ability and opportunity.

scholarly journals Reforming the individual income tax in Spain

SERIEs ◽  
2020 ◽  
Vol 11 (4) ◽  
pp. 369-406 ◽  
Author(s):  
Nezih Guner ◽  
Javier López-Segovia ◽  
Roberto Ramos
Keyword(s):  
Labor Supply ◽  
Income Taxes ◽  
Tax Revenue ◽  
Labor Income ◽  
Marginal Tax Rate ◽  
Tax Rate ◽  
Percentage Points ◽  
The Mean ◽  
The Government ◽  
The Individual

AbstractCan the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and proportional taxes that capture social security, corporate income, and consumption taxes. Our answer is yes, but not much. A reform that increases labor income taxes for individuals who earn more than the mean labor income and reduces taxes for those who earn less than the mean labor income generates a small additional revenue. The revenue from labor income taxes is maximized at an effective marginal tax rate of 51.6% (38.9%) for the richest 1% (5%) of individuals, versus 46.3% (34.7%) in the benchmark economy. The increase in revenue from labor income taxes is only 0.82%, while the total tax revenue declines by 1.55%. The higher progressivity is associated with lower aggregate labor supply and capital. As a result, the government collects higher taxes from a smaller economy. The total tax revenue is higher if marginal taxes are raised only for the top earners. The increase, however, must be substantial and cover a large segment of top earners. The rise in tax collection from a 3 percentage points increase on the top 1% is just 0.09%. A 10 percentage points increase on the top 10% of earners (those who earn more than €41,699) raises total tax revenue by 2.81%.

scholarly journals Assessment of Potential Non-Tax Revenue in Malaysian Local Authorities

2019 ◽  
Vol 9 (Number 2) ◽  
pp. 1-21
Author(s):  
Nur Berahim ◽  
Mohd Nadzri Jaafar ◽  
Ainur Zaireen Zainudin
Keyword(s):  
Property Tax ◽  
Primary Source ◽  
Secondary Data ◽  
City Council ◽  
Primary Data ◽  
Tax Revenue ◽  
Local Authorities ◽  
Financial Reports ◽  
Revenue Collection ◽  
Depth Interviews

Non-tax revenue trends and their potential have received less attention than property tax, which is the primary source for most Malaysian local authorities (LAs). This paper highlights the examination conducted on potentials and strategies adopted by each LA investigated to maximize return from non-tax revenue. In doing this, qualitative approach using secondary data acquired from financial reports and primary data from in-depth interviews was employed. Ten LAs were selected through purposive sampling. The trend of revenue collection among the selected LAs and the strategies to improve non-tax revenue collection through thematic analysis are highlighted. The analysis of the trend of local authorities’ revenue reveals that non-tax revenue remains the second most important after the tax revenue. However, Pulau Pinang City Council (MBPP) is the only LA that records an average of non-tax revenue exceeding 50 per cent of its total internal revenue. This study has also found that the divergence among the local authorities’ non-tax revenue collection is due to the revenue improvement strategies adopted by each local authority. Therefore, eight recommendations are made to improve non-tax revenue. Though this study is limited to 10 LAs as sample, the successful optimizing strategies highlighted from the study can represent an efficient model for other LAs, in improving their non-tax collection.

scholarly journals Role of Value Added Tax in Total Tax Revenue: An Empirical Study of Nepal

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Ananta Raj Dahal
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Tax Revenue ◽  
Government Revenue ◽  
Total Revenue ◽  
Value Added Tax ◽  
Government Organizations ◽  
The World ◽  
The Government

This paper examines the role of Value Added Tax (VAT) in total tax of Nepal. Tax is the main sources of government revenue. There are different kinds of tax systems used in the world. The concept of VAT had been introduced in 1919 A D from Germany as a new concept of indirect tax system of the world. VAT system have introduced from 1995 A D in Nepal. The specific objectives are to analyse the trend of VAT and to examine the correlation between VAT with total revenue and total tax revenue in Nepal. This study is based on secondary data, which are incorporated from the Ministry of Finance and other related government as well as non-government organizations. Both analytical and descriptive statistics are applied as methods in this study. At the process of data analysis some statistical tools like regression, correlation, etc. are used. The study shows that VAT has significant percentage in total revenue and total tax revenue in Nepal. There are more than 99 present variations due to VAT in total revenue, total tax revenue and indirect tax revenue. All these relationship are significant as r >6 PEr everywhere. Thus, VAT has significant contribution in government revenue of Nepal. But the system of VAT must be improved to increase its effectiveness through the government policy level and increase awareness tax payers about baling system of VAT.

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