Research of the influence of economic activities in the region on the volume of tax revenues

2020 ◽  
Author(s):  
Galina Popova ◽  
Vladimir Mkhitaryan
Keyword(s):  
Economic Activities ◽  
Tax Revenues

scholarly journals ANALYSIS OF SAMARA REGION TAX POTENTIAL BASED ON ECONOMIC ACTIVITIES

2020 ◽  
pp. 12-18
Author(s):  
V. Y. Anisimova ◽  
D. V. Yudakhina
Keyword(s):  
Economic Activity ◽  
Gross Regional Product ◽  
Economic Activities ◽  
Simple Method ◽  
Tax Revenues ◽  
Regional Product

The article is devoted to the analysis of Samara region tax potential in the context of the main types of economic activity. The analysis is based on one of the methods for tax potential assessment - a simple method based on the gross regional product. The analysis of tax revenues and tax liabilities related to the main types of economic activity was carried out.

The Russian Tax System: A View from the Inside

2012 ◽  
pp. 116-132
Author(s):  
S. Sayfieva
Keyword(s):  
Value Added ◽  
Tax Burden ◽  
Net Income ◽  
Economic Activities ◽  
Tax System ◽  
Tax Revenues ◽  
System A ◽  
Gross Value Added ◽  
Control Net ◽  
Over Time

The article considers the tax potential of the composition of GDP by type of primary incomes in 2000—2010 by main economic activities and branches of industry. The analysis has shown that the components of GDP, which decline (net income), comprise the basis of the tax system; meanwhile the proportion of the components, hardly covered by taxation (hidden salary), or those, which taxation is difficult to control (net mixed income), increases. The author comes to the conclusion that the proportion of the industry tax burden and the share of gross value added in GDP should be balanced. Otherwise, the tax system becomes ineffective. The analysis of the structure of industry tax revenues over time suggests a high differentiation of taxes on economic activities and industries.

scholarly journals The impact of fiscal policy on economic happiness: evidence from the countries of the MENA region

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wasseem Waguih Alexan Rizkallah
Keyword(s):  
Fiscal Policy ◽  
Significant Relationship ◽  
Public Expenditure ◽  
Economic Activities ◽  
Mena Region ◽  
Content Type ◽  
Tax Revenues ◽  
Revenue Sources ◽  
Public Revenue ◽  
The Relationship

Purpose The purpose of this study is to investigate the relationship between fiscal policy (tax revenues and government expenditure) and economic happiness. The panel data are used from 2012 to 2016 for 18 countries of the Middle East and North Africa (MENA) region. Design/methodology/approach The study adopted the Barro (1990) model of endogeneity growth to characterize the relationship between fiscal policy and economic happiness. The study estimated the model by using the pooled ordinary least squares method, the fixed effects method and the random-effects method. In addition, the study used the dynamic estimate of this relationship rather than the conventional static estimate through the generalized method of moments’ method. This leads to overcoming the endogeneity problem between the dependent variable and the independent variables. Findings The main findings indicated that there is a negative and statistically significant relationship between nondistortionary taxes and economic happiness. Also, there is no relationship between public expenditure and economic happiness, whether productive or nonproductive. The results confirmed a positive and significant relationship between other revenues and economic happiness. The current study recommended the diversification of other public revenue sources to increase its contribution to public expenditure financing and the restructuring of the tax system, particularly nondistortionary taxes. These taxes must be replaced by other revenues or by distortionary taxes to increase economic happiness. Research limitations/implications The research represents a strong starting base that can help researchers to conduct more studies on economic happiness by using different measures and comparing their results to find out the determinants of happiness. The relationship between economic happiness and fiscal policy with its different aspects requires more studies, especially the relationship between taxes and economic happiness in our region. The study of the relationship between public expenditure and economic happiness according to economic activities can guide decision-makers to direct the expenditure toward economic activities that achieve the happiness of their citizens. Enriching this study requires the availability of fiscal data for the entire MENA region for longer periods, which allow us to divide the countries of the region into petroleum and nonpetroleum countries, but the scarcity of data is one of the limitations of the study. Practical implications The governments of MENA countries should diversify other public revenue sources to increase the financing public expenditure by the expense of tax revenues, especially nondistortionary taxes, which would increase the economic happiness of their citizens. Originality/value This study is one of the rare studies that investigate the relationship between fiscal policy and economic happiness at the global level. This study contributed to filling the gap of this issue in the MENA region and enriching global literature through the experience of the MENA region. Moreover, this study investigated all aspects of fiscal policy, in contrast to other studies that focused on one of its aspects. The weakness in these studies is because of the lack of correlation between the sources of revenues and the face of their spending.

scholarly journals Economic Increase and Concentration of Economics Activities in Secondary Markets in Cotonou: From 2013 to 2016

2020 ◽  
Vol 5 (3) ◽  
pp. p172
Author(s):  
Hortensia Vicentia ACACHA-ACAKPO
Keyword(s):  
Positive Impact ◽  
Public Infrastructure ◽  
Economic Activities ◽  
Short Term ◽  
Secondary Markets ◽  
Tax Revenues ◽  
The Impact ◽  
The City ◽  
Positive Effect

Accelerating municipal revenues is very important for good decentralization. In Benin, despite the difficulties, the municipality of Cotonou is trying to put in place mechanisms to significantly improve its income. Thus, this research aims to analyze the impact of the concentration of economic activities on the increase in non-revenue taxation in the city of Cotonou specifically on secondary markets from 2013 to 2016. Results from an estimate of an ARDL model show that, in the short term, market rights and revenues from public latrines have a positive impact on non-tax revenues. The effect of place rights on the market is not significant, while revenues from the operation of public latrines have a significant impact on non-tax revenues. In the long term, the study reveals that marketing rights have a positive effect on non-tax revenues, but not in a very significant way. Revenues from the operation of public latrines, on the other hand, still have a positive impact on non-tax revenues. It is therefore urgent to find adequate answers since marketing rights and public infrastructure revenues must be the driving force behind the growth of non-tax revenues and, in turn, total revenues.

TO ANALYZE THE STRUCTURE OF TAX REVENUES TO THE BUDGET OF THE REPUBLIC OF NORTH OSSETIA ALANIA BY TYPES OF ECONOMIC ACTIVITY

2021 ◽  
Vol 1 (11) ◽  
pp. 118-123
Author(s):  
Alina K. Morgoeva ◽  
◽  
Alena E. Salamova ◽  
Kheda M. Musaeva ◽  
◽  
...  
Keyword(s):  
Economic Policy ◽  
Economic Potential ◽  
Economic Activities ◽  
Industrial Facilities ◽  
Economic Relations ◽  
Tax Revenues ◽  
The Subject ◽  
The Republic ◽  
The One ◽  
North Ossetia

The subject of the study is the analysis of the dynamics and structure of tax revenues to the consolidated budget of the Republic of North Ossetia – Alania (RSO – Alania), their impact on the economic policy of the subject under study. The relevance of the topic under study is explained by the fact that tax revenues are the most effective tool for regulating economic relations. They maintain the balance of the parties and are represented, on the one hand, by the interests of the state, and on the other – by the interests of citizens. At the level of economic activities, the indicator under study is an indicator of the turnover of industrial facilities that realize the investment and overall economic potential of the region. The components necessary to maintain or restore the most important elements of the economic policy of the region are identified. Special attention is paid to the tax analysis of economic activities in the Republic of Kazakhstan to identify the strengths and weaknesses of the economic, in particular tax, policy of the region.

scholarly journals Modern Approaches to Ensuring the Receipt of Corporate Income Tax in the Regional Budget

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Tatyana Shchukina ◽  
Lkhama Rabdanova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Negative Consequences ◽  
Economic Activities ◽  
Tax Revenues ◽  
Income Sources ◽  
Regional Budget ◽  
The Russian Federation ◽  
The Impact

The article considers the main factors that influence the dynamics of corporate income tax receipts in the regional budget. Thus, changes in federal and regional legislation, the expansion of the tax base, and the improvement of the administration of income sources have the greatest impact. The performance of tax revenues of the consolidated budget of the Trans-Baikal Territory is analyzed, and the share of this tax in the total amount of tax revenues of the budget in 2017-2020 is shown. It is noted that the underestimation of the corporate income tax in 2020 is associated with the negative consequences of the impact of the spread of the new coronavirus infection on the region's economy, which led to a slowdown in the work of certain industries and to a significant decrease in economic activities of the region. The ways of increasing the receipts of corporate income tax in the budget of the subject of the Russian Federation are shown, namely through strengthening the interdepartmental interaction of the regional state authorities with the local offices of the Federal Tax Service of the Russian Federation, the ability to independently decide on the provision of appropriate tax benefits in the territory of the region, reduced rates, other preferences for corporate income tax or refusal of it, and others.

scholarly journals Sectoral determinants of sub-federal budget tax revenues: Russian case study

Equilibrium ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 233-249 ◽  
Author(s):  
Marina Malkina ◽  
Rodion Balakin
Keyword(s):  
Economic Growth ◽  
Value Added ◽  
Federal Budget ◽  
Regional Inequality ◽  
Economic Activities ◽  
Tax Revenues ◽  
Methods Development ◽  
Sectoral Structure ◽  
Tax Returns ◽  
Inflation Factor

Research background: The research is based on the assumption that the sectoral structure of economy has a significant impact on the level and dynamics of sub-federal budget tax revenues. It distinguishes the following sectoral determinants of tax revenues in regions: the levels of tax return and tax absorption, inflation and economic growth in various economic activities. Purpose of the article: We aimed at assessment of contribution of economic activities and their determinants to the increase in tax revenues of sub-federal budgets of the Russian Federation in 2011–2015 compared to 2006–2010. Methods: Development of a four-factor additive-multiplicative model of the tax revenue formation in regions, application of the proportional and logarithm methods of factor analysis to assessment of contribution of various activities and their determinants to increase in tax revenues of sub-federal budgets, evaluation of inter-regional inequality of tax revenues growth based on the weighted coefficient of variation, and decomposition of this inequality using the A. Shorrocks technique. Findings & Value added: We identified activities that made the largest contribution to the increase in tax revenues of the Russian sub-federal budgets. We found that the inflation factor had a predominant positive effect on the growth of tax revenues, while the contribution of the economic growth factor was 4 times less; however, the situation in various activities differed significantly. Generally, changes of sectoral levels of tax return and tax absorption influenced negatively the regional tax revenues. In addition, they moved in opposite direction in the regions. Ultimately, the uneven change in tax returns and price levels in the mining and manufacturing activities of Russian regions made the greatest contribution to inter-regional inequality of the growth of sub-federal budgets tax revenues.

scholarly journals Faktor-Faktor Untuk Meningkatkan Penerimaan Pajak Pertambahan Nilai Di Indonesia

2021 ◽  
Vol 13 (2) ◽  
pp. 130-145
Author(s):  
Setiadi Alim Lim
Keyword(s):  
Economic Crisis ◽  
Value Added ◽  
The Philippines ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Economic Activities ◽  
Tax Rate ◽  
Goods And Services ◽  
Tax Revenues ◽  
The Government

In the current era of the economic crisis caused by the Covid-19 virus pandemic, the performance of tax revenues worldwide is declining. Indonesia's tax revenues in 2020 experienced a significant decline, including Value Added Tax receipts which decreased by 14.89% compared to 2019. This study shows that in the current situation there are factors that support and hinder the increase in Value Added Tax revenues. Factors that support the increase in Value Added Tax revenue include: an increase in the fiscal deficit, a decrease in imports, a longstanding Value Added Tax, and the efficiency of tax administration by the government. Meanwhile, the factors that hindered the increase in Value Added Tax revenue were: negative Gross Domestic Product growth, decreased service consumption, decreased C-Value Added Tax efficiency. To increase the value added tax revenue, it is better not to increase the Value Added Tax rate, because most countries in ASEAN use a tariff of 10% or less, except in the Philippines where the rate is 12%. If the rate of Value Added Tax is still increased, the maximum is not more than 12%, and it is temporary in nature for now and will be returned to the original rate or lower after the economic crisis era has passed. Expansion of the object of Value Added Tax can be done, among others, by reducing goods and services that are exempt from the imposition of Value Added Tax, which are facilities freed, are not collected, and are borne by the government. If there is an expansion of the object of the imposition of Value Added Tax, then it should be done very selectively and not to be counterproductive by still giving exceptions to basic necessities that are needed by the community and services that have social objectives or based on international rules are exempt from being imposed. It is also hoped that the reduction in the number of exempt goods and services will not interfere with the economic activities of the community, let alone cause unrest in the  community. 

scholarly journals LEGAL REGULATION OF EXCISE TAXATION IN UKRAINE

2020 ◽  
Keyword(s):  
Value Added ◽  
Legal Regulation ◽  
The State ◽  
Selling Price ◽  
Economic Activities ◽  
Excise Tax ◽  
Excise Taxes ◽  
Tax Revenues ◽  
Indirect Taxes ◽  
Excise Taxation

Tax revenues are by far the most important source of revenue generation, and a well-functioning tax system is critical to successful economic performance. Various reforms have underlined that tax policy mismatch is one of the causes of the crisis in the country's economy. Taxes are divided according to their specific characteristics, so one of the defining features is how to collect them. Thus, depending on this, taxes are divided into direct, directly related to economic activities, and indirect, which are a premium to the price and are determined depending on the value added, turnover or sale of goods, works, services. The division of all taxes into direct and indirect taxes is of fundamental importance. With direct taxes, it is about specifying a person's ability to make tax payments, that is, taxing them directly. In the case of indirect taxes, they try to achieve the same goal in indirect ways and in another way: they tax the goods, including the amount of tax in the selling price, where it is paid directly by the consumer upon purchase. Excise taxes are one of the types of indirect taxes. The main reason for the widespread excise tax is the significant fiscal benefit of its application. Excise tax revenues represent a significant share in the structure of the state budget revenues, therefore, with proper organization of tax administration, excise taxes are the main source of high and stable revenues to each country's budget. In order to make a sound choice of directions for improving the mechanism of excise taxation, to strengthen the revenue base of the budget system of the country, to actively influence the state on socio-economic processes related to consumption of excisable products, further research on this issue is needed, as well as its improvement.

scholarly journals Economic Increase and Concentration of Economics Activities in Secondary Markets in Cotonou: From 2013 to 2016

2020 ◽  
Vol 5 (4) ◽  
pp. p50
Author(s):  
Hortensia Vicentia ACACHA-ACAKPO
Keyword(s):  
Positive Impact ◽  
Public Infrastructure ◽  
Economic Activities ◽  
Short Term ◽  
Secondary Markets ◽  
Tax Revenues ◽  
The Impact ◽  
The City ◽  
Positive Effect

Accelerating municipal revenues is very important for good decentralization. In Benin, despite the difficulties, the municipality of Cotonou is trying to put in place mechanisms to significantly improve its income. Thus, this research aims to analyze the impact of the concentration of economic activities on the increase in non-revenue taxation in the city of Cotonou specifically on secondary markets from 2013 to 2016. Results from an estimate of an ARDL model show that, in the short term, market rights and revenues from public latrines have a positive impact on non-tax revenues. The effect of place rights on the market is not significant, while revenues from the operation of public latrines have a significant impact on non-tax revenues. In the long term, the study reveals that marketing rights have a positive effect on non-tax revenues, but not in a very significant way. Revenues from the operation of public latrines, on the other hand, still have a positive impact on non-tax revenues. It is therefore urgent to find adequate answers since marketing rights and public infrastructure revenues must be the driving force behind the growth of non-tax revenues and, in turn, total revenues.

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