The impact of intergovernmental transfers on local revenue generation in Africa: Evidence from Tanzania

This study aims to obtain empirical evidence the impact of intergovernmental transfers on local revenue effort. This study uses unbalanced panel data from 14 Regency / Municipality in West Kalimantan Province during the period 2001 to 2009.The research concluded that (1) There are differences in the local revenue capacity in the Regency/Municipality West Kalimantan Province, causing the local revenue efforts was different, (2) On average in the Regency / Municipality West Kalimantan Province, DAU and DBH tax (unconditional transfers ) has a positive and significant effect on local revenue effort, (3) On average in the Regency / Municipality West Kalimantan Province, DAK (conditional transfers) has a negative and significant effect on local revenue effort.

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The Impact of Intergovernmental Transfers in the Japanese Local Government Fiscal System

Asian Economic Papers ◽

10.1162/asep.2005.4.2.26 ◽

2005 ◽

Vol 4 (2) ◽

pp. 26-58 ◽

Cited By ~ 3

Author(s):

Sayuri Shirai

Keyword(s):

Low Income ◽

Local Governments ◽

Central Government ◽

Accounting System ◽

Fiscal Policies ◽

Total Expenditure ◽

Intergovernmental Transfers ◽

Local Revenue ◽

Fiscal System ◽

The Impact

Since the 1990s, a decline in local revenue caused by sluggish economic growth and an increased tendency for local governments to implement expansionary fiscal policies on behalf of Japan's central government have given rise to a growing gap between autonomous revenue and total expenditure. This has caused a rapid increase in various intergovernmental transfers, particularly to lowincome local governments, leading to excessive and unproductive spending. Within a cash-based settlement accounting system, the fiscal positions of low-income prefectures have become superior to those of high-income ones, giving the impression that the former are fiscally sounder than the latter. Decentralization initiatives should take these problems of the existing system into account.

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Impact of Tourist Arrivals on Revenue Generation In Jammu and Kashmir

Think India ◽

10.26643/think-india.v22i2.8414 ◽

2019 ◽

Vol 22 (2) ◽

pp. 178-185

Author(s):

Rayees Ahmad Wani ◽

Dr. Ishrat Khan ◽

Maqsoodah Akhter

Keyword(s):

Economic Development ◽

Economic Impact ◽

Tourist Destination ◽

Jammu And Kashmir ◽

Revenue Generation ◽

Policy Perspective ◽

Secondary Sources ◽

State Present ◽

The Impact

The present study examined the impact of tourist arrivals on revenue generation. The results revealed that tourist arrivals accounts 51 per cent variation in revenue generation. Jammu and Kashmir State has a tremendous potential to become a major global tourist destination. Importance of tourism in J&K economy is known for decades now and its role in economic development has been an area of great interest from policy perspective. The tourism is being the key contributor in the economic development of J&K state. To understand the economic impact of tourism in the J&K state, present paper uses secondary sources of data and tries to examine the economic development such as tourist inflow, revenue generation.

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ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH SERTA POTENSI PENDAPATAN ASLI DAERAH PADA KABUPATEN MINAHASA UTARA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.2.13070.2016 ◽

2016 ◽

Vol 11 (2) ◽

Author(s):

Nathania Ch. E. Sasuwuk ◽

Jullie J. Sondakh ◽

Jessy D. L. Warongan

Keyword(s):

Public Services ◽

Regional Government ◽

Government Budget ◽

Regional Income ◽

Local Revenue ◽

The North ◽

Regional Management ◽

The Impact ◽

Research Show

Realization of Regional Government budget (APBD) is one of measure instrument to see the implementation from policies and operationalization implementation of financial regional management for optimal actualization public services. Management potential of Local Revenue (PAD) have to do with correct and appropriate in order to support the progress. The purpose of this research are to know and analyze the realization performance of regional government budget and district own source revenue potential at North Minahasa Region. The result of this research show the regional government budget of North Minahasa in terms of revenue considered good by looking from variance analyzes and tax effectiveness, expect from decentralization degree analyzes is not good enough or low. While for expense, from variance analyzes over all is good by looking at the budget are well controlled and the impact in the North Minahasa Region for having an surplus from the allocated budget, and for compatibility analyzes expenditure are effective because realization of the expense budget not over amount that has been planned. And for the Own Source Revenue Potential for 2016-2020 seen from tax regional income are 42,78% while from regional retribution are 37,36%. Keywords: performance, government, budget, Potential, Local Revenue

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ANALISIS POTENSI DAN EFEKTIVITAS PAJAK HOTEL DAN RESTORAN SERTA DAMPAKNYA TERHADAP PAD DAN PERTUMBUHAN EKONOMI DI KABUPATEN MINAHASA

JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH ◽

10.35794/jpekd.19775.19.6.2018 ◽

2019 ◽

Vol 19 (6) ◽

Author(s):

Jessy V. Tiwang ◽

Debby Ch. Rotinsulu ◽

Daisy S.M. Engka

Keyword(s):

Economic Growth ◽

Economic Development ◽

Positive Impact ◽

Tax Collection ◽

Local Revenue ◽

Starting Point ◽

The Impact ◽

The City

ABSTRAK Pembangunan ekonomi daerah khususnya Pemerintah Kota merupakan titik awal pelaksanaan pembangunan, sehingga daerah diharapkan bisa lebih mengetahui potensi dan apa yang menjadi kebutuhan daerahnya salah satunya peningkatan Pendapatan dan Pertumbuhan ekonomi melalui proses pemugutan pajak Hotel dan Restoran guna dampak sesuai yang diharapkan. Dalam penelitian ini bertujuan untuk menganalisis potensi dan efektivitas Pajak Hotel dan Restoranserta dampaknya terhadap Pendapatan Asli Daerah dan Pertumbuhan Ekonomi di Kabupaten Minahasa. Berdasarkan hasil penelitian menunjukkan bahwa Pajak Hotel dan Restoran masih kurang berpotensi, sementara untuk tingkat efektivitas, Pajak Hotel dan Restoran menunjukkan angka yang efektif yakni rata-rata diatas 100%, dan secara bersama variabel Pajak Hotel dan Restoran memberikan pengaruh yang positif terhadap Pendapatan Asli Daerah, begitu pula secara bersamaan variabel Pajak Hotel dan restoran serta Pendapatan Asli Daerah memberikan pengaruh yang positif terhadap tingkat pertumbuhan ekonomi yang ada di Kabuaten Minahasa. Kata Kunci : Pendapatan Asli Daerah, Pertumbuhan Ekonomi, Pajak Hotel dan Restoran ABSTRACT Economic development areas especially the city is the starting point of construction , so that the regions is expected to be more aware of their potential and what has been one of the needs of the regions increase in income and economic growth through a tax collection hotel and restaurant to the impact as expected. In this study aims to to analyze the all the potential and the effectiveness of tax hotel tax and restoranserta what effect it had on the regional genuine income and economic growth in kabupaten Minahasa . Based on the research shows that hotel and restaurant tax potential is weak , while the effectiveness , hotel and restaurant tax shows a figure that is effective and above 100% , and together the hotel and restaurant tax positive impact on local revenue , this is also at the same time the hotel and restaurant tax and local revenue positive impact on the economic growth is in kabupaten Minahasa . Keyword : Local revenue, economic growth, hotel and restaurant taxes

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Interrogating the Impact of Voluntary Asset and Income Declaration Scheme (VAIDS) on Tax Administration in Nigeria

Journal of Public Administration and Governance ◽

10.5296/jpag.v10i3.17440 ◽

2020 ◽

Vol 10 (3) ◽

pp. 38

Author(s):

Olise, Charles Nnamdi ◽

Emeh, Ikechukwu Eke

Keyword(s):

Federal Government ◽

Information And Communication Technology ◽

Communication Technology ◽

Tax Administration ◽

Revenue Generation ◽

Economic Growth And Development ◽

Secondary Sources ◽

Tax Amnesty ◽

Information And Communication ◽

The Impact

This paper examined the impact of the Federal government of Nigeria’s tax amnesty programme tagged “Voluntary Asset and Income Declaration Scheme (VAIDS) on tax administration in Nigeria. This task is premised on the global reality of governments facing challenges funding developmental projects and other government paraphernalia due to paucity of funds as a result of tax evasions and tax avoidances. In most developing countries such as Nigeria, this tax evasions and avoidances have serious repercussion on the economic growth and development strides of the nation. To avert this menace, the federal government of Nigeria in line with some other countries of the world, created a tax amnesty window called Voluntary Assets and Income Declaration Schemes (VAIDS) to beat tax defaulters at their game and boost revenue generation towards generating the needed funds for developmental projects. For the purpose of this examination, data were generated through the secondary sources of data collection and analyzed with the content analysis. From the analysis, the paper found among others that VAIDS has impacted positively on revenue generation by expanding taxpayer’s data base and also enhanced the identification of tax defaulters. However, poor adoption of information and communication technology (ICT) and the inadequate publicity among others are the constraining factors to VAIDS achievement of its US$1bn target. Based on the findings, the paper recommends among others, proper institutionalization of ICT in data management for tax registration, assessment and collection processes and enforcing the penalties associated with not complying with VAIDS mercy window.

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Bearing of Tax Audit on Tax Compliance and Revenue Generation in Ekiti State

Asian Journal of Finance & Accounting ◽

10.5296/ajfa.v12i1.16850 ◽

2020 ◽

Vol 12 (1) ◽

pp. 115

Author(s):

Raphael Adekola DADA ◽

Isaac Babatope TAIWO

Keyword(s):

Tax Compliance ◽

Internal Revenue Service ◽

Revenue Generation ◽

Analysis Technique ◽

Tax Audit ◽

Compliance Audit ◽

Cent Level ◽

The Government ◽

The Impact ◽

Structured Questionnaire

The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value 0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.

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From the Tax-for-Fee Reform to the Abolition of Agricultural Taxes: The Impact on Township Governments in North-west China

The China Quarterly ◽

10.1017/s0305741006000798 ◽

2007 ◽

Vol 189 ◽

pp. 43-59 ◽

Cited By ~ 79

Author(s):

John James Kennedy

Keyword(s):

Central Government ◽

County Government ◽

West China ◽

North West ◽

Local Revenue ◽

Revenue Collection ◽

Provision Of Services ◽

Basic Services ◽

Administrative Units ◽

The Impact

Over the last decade, there have been numerous reports of rural discontent and unrest over excessive local taxes and fees known as villagers' burdens. In response, the central government enacted the tax-for-fee reform (TFR) in 2002 that abolished local fees levied on individuals and rural households in favour of a single agricultural tax. In addition the central government has announced plans to eliminate the agricultural tax as well after 2006. The aim of the TFR is to streamline local revenue collection and establish a more transparent and efficient provision of services. The immediate result, however, is a dramatic reduction in the autonomy of township governments as well as the provision of local services. Poorer townships have become more dependent on county government for revenues, and these townships function more like county administrative units than local self-governments. Moreover, many services have also been cut due to a lack of local revenues. In north-west China, there has been a sharp decline in the provision of educational and medical services. The solution is an increase in county remittances, but these are slow and uneven, and the combination of reduced autonomy and services has produced a number of “administrative shells” at the township level. If the inefficacy continues, then there may be even greater rural discontent and unrest over the loss of basic services than there was over increasing villagers' burdens.

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The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

International Journal of Finance & Banking Studies (2147-4486) ◽

10.20525/ijfbs.v6i1.632 ◽

2017 ◽

Vol 6 (1) ◽

pp. 122-133

Author(s):

Arik Susbiyani

Keyword(s):

Local Governments ◽

Financial Statements ◽

City Governments ◽

Financial Reports ◽

Financial Report ◽

Local Revenue ◽

Positive Effects ◽

The Impact ◽

The Relationship

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

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