scholarly journals AUXÍLIO EMERGENCIAL - IMPACTOS NA RENDA E NO ICMS

2021 ◽  
Vol 9 (205) ◽  
pp. 1-26
Author(s):  
Antonio Gevano Rios Ponte
Keyword(s):  
Federal Government ◽  
Social Protection ◽  
Tax Revenue ◽  
Transfer Program ◽  
Consumption Tax ◽  
Income Transfer ◽  
The Public ◽  
Public Deficit ◽  
Direct Income ◽  
The Impact

The literature has shown that public policy programs based on social protection for the most needy, provide a reduction in income inequalities, as long as these policies bring neutrality to fiscal policy, that is, they do not increase the public deficit. The instruments of social protection, especially those of direct income transfer to the most needy, may result in an increase in consumption by the poorest classes, and consequently an improvement in tax revenue, especially in the collection of ICMS, consumption tax . So, we intend to show here that emergency aid, which is a temporary income transfer program implemented by the Federal Government to mitigate the impact of the economic crisis resulting from the COVID-19 pandemic, had direct implications for the economy; especially in improving the income of the most needy and a return, in part of the benefit, to the revenues of the States, in the form of taxation. Said Emergency Aid minimized the drop in collection, or even maintained the collection levels of ICMS, the most important tax of the States, which contributed to the revenue of these federated entities. As a result of the fiscal problems caused, Emergency Aid heated the economy and boosted consumption in order to keep the state ICMS tax collection at even higher levels, in many states, compared to the pre-pandemic period. The objective is to outline an empirical strategy to measure the impact that the emergency aid had on the collection of ICMS, that is, to measure the sensitivity of the variation of the ICMS of the States due to the injection of resources of this transfer program.

scholarly journals Is consumption-Laffer curve hump-shaped? The VAT evasion channel

2018 ◽  
Vol 45 (3) ◽  
pp. 598-609
Author(s):  
Aleksandar Vasilev
Keyword(s):  
Design Methodology ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Consumption Tax ◽  
Free Lunch ◽  
Content Type ◽  
Tax Rate ◽  
The Public ◽  
Laffer Curve ◽  
Practical Implications

Purpose The purpose of this paper is to show a standard RBC model, when augmented with a VAT evasion channel, where evasion depends on the consumption tax rate, can produce a hump-shaped consumption-Laffer curve. Design/methodology/approach The methodology is in the spirit of modern quantitative macroeconomic literature. Findings The model with VAT evasion can generate a peaking consumption tax revenue curve, which is a little discussed result in the taxation literature. Research limitations/implications The paper contributes to the public finance literature by providing evidence for the importance of the evasion mechanism, while at the same time adding to the debate about the existence of a peak tax rate for consumption tax revenue. Practical implications Contrary to popular belief, raising VAT rate as a cheap way (being a tax on demand) to finance government expenditure, is still not a free lunch, and raising the rate, especially in a country with substantial VAT evasion, quickly leads to a drop in the revenue associated with that category. Originality/value This is the first study that provides a tractable model of VAT evasion, and a setup where consumption tax revenue curve is peaking.

scholarly journals Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)

2017 ◽  
Vol 8 (2) ◽  
pp. 289-299
Author(s):  
Bushra Fadhil Khudhair Al-taie ◽  
Hakeem Hammood Flayyih ◽  
Hassnain Raghib Talab ◽  
Noor Abbas Hussein
Keyword(s):  
Tax Revenue ◽  
Socialist Economy ◽  
State Budget ◽  
Tax Havens ◽  
The Public ◽  
Tax Haven ◽  
Public Revenue ◽  
The Impact ◽  
Public Revenues

Abstract The aim of this study is to investigate the role of tax haven on tax revenue development and its reflection on public revenue in Iraq between 2004 and 2014. A review of tax haven literature revealed that there are different types of tax havens, categorizations, characteristics, effects of tax havens, socio-economic consequence and reaction to tax haven that requires analysis. An empirical analysis is done in the public revenue of Iraq from 2004 to 2014. Descriptive statistics and evidentiary are employed as the analysis techniques. It is revealed that the importance of structure analysis of public revenues is connected with tax haven because the basic foundation for the State budget. Also, the growth rates of tax revenue for the period beyond the year 2003 which saw the Iraq regime change and more open to the world and draws from a socialist economy to a market economy, as well as the effect of the tax was havens with the direct tax income withholding tax, as well as the impact of tax revenue in the Public State revenues. Withthe analytical nature of the study reported in this paper, there is still an opportunity for further work on larger populations to confirm the generalizability of the findings.

Economical Situation in Sub-Saharan African Countries

2021 ◽  
Vol 17 (3) ◽  
pp. 71-75
Author(s):  
Dariusz Soboń ◽  
Janusz Soboń ◽  
Joanna Rogozińska-Mitrut ◽  
Ruslana Seleznova
Keyword(s):  
Health Systems ◽  
Public Services ◽  
Tax Revenue ◽  
African Countries ◽  
The Public ◽  
Primary Commodity ◽  
Global Recession ◽  
The World ◽  
Sub Saharan ◽  
The Impact

Abstract What began as a single COVID-19 case in China in late 2019 quickly spread around the globe in the first quarter of 2020. While the impact on the world’s health systems is unknown, the economic toll remains also remains unknown as the world grapples with an unprecedented global recession. This paper estimates that COVID-19 will drag African economies into a fall of about 2,1% in GDP, with smaller economies facing contraction of up to 8%. The contraction is mainly a result of export adjustments affecting primary commodity exporters, and the attendant losses to tax revenue which reduce the capacity of government to extend the public services necessary to respond to the crisis.

Comments on the Impact of the Good Friday Earthquake on the Alaskan Economy

ARCTIC ◽  
1965 ◽  
Vol 18 (1) ◽  
pp. 2 ◽  
Author(s):  
George W. Rogers
Keyword(s):  
Public Sector ◽  
Federal Government ◽  
Private Business ◽  
Short Term ◽  
Federal Support ◽  
The Public ◽  
Good Friday ◽  
The Impact

Notes that the dominance of the public sector, in particular the Federal Government, and the abnormally low role of private business, in the economy of Alaska, are factors which minimize effects of loss and speed reconstruction. In the short term, the economy was stimulated by the disaster, but continued dependence on Federal support is viewed as economically undesirable.

scholarly journals Brazil: A For-Profit Giant

2014 ◽  
pp. 21-22 ◽  
Author(s):  
Dante J. Salto
Keyword(s):  
Higher Education ◽  
Public Policy ◽  
Public Sector ◽  
Federal Government ◽  
Tax Revenue ◽  
Large Share ◽  
Higher Education System ◽  
The Public ◽  
For Profit ◽  
Fields Of Study

Brazil has become by far the largest higher education system in Latin America, with a large share of enrollments in the private sector. A recently established and fast growing for-profit sub-sector consolidates as one of the largest worldwide. It already surpasses the public sector in enrollment and its role is growing. Public policy has backed the for-profit growth, largely for tax revenue reasons but in recent years the federal government has taken social initiatives that include tax exemption policies for the sub-sector. As indicated by fields of study, the for-profit sub-sector shares some important characteristics with the nonprofit sub-sector, contrasting dramatically to the public sector.

scholarly journals EXPANSION AND INTERNALIZATION OF THE OPEN UNIVERSITY OF BRAZIL: THE SCENARIO OF SERGIPE

2019 ◽  
pp. 223-242
Author(s):  
Josevania Teixeira Guedes ◽  
Antonio Quintas-Mendes
Keyword(s):  
Higher Education ◽  
Public Policy ◽  
Federal Government ◽  
Quantitative Research ◽  
Open University ◽  
Education Programs ◽  
The Public ◽  
E Learning ◽  
The Impact ◽  
Do So

This research aims to map the advances of the Open University of Brazil (UAB) in Sergipe in relation to the expansion and internalization of the graduation courses offered, in order to highlight the impact of the public policy promoted by the federal government that seeks to expand and internalize the courses offering and higher education programs, through e-learning. To do so, we performed quantitative research using basic statistics techniques to describe the percentage, mean and standard deviation. The results indicate that the innumerable obstacles to public policy and the lack of recognition of the profession are obstacles to the valuation of the teacher, issues that directly affect the demand of individuals for graduation courses in the country.

scholarly journals Perlindungan Sosial Bagi Perempuan Disabilitas (Studi di Himpunan Wanita Disabilitas Indonesia (HWDI) Maluku)

2018 ◽  
Author(s):  
Jurnal ARISTO
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
Vulnerable Groups ◽  
The Public ◽  
Physical Limitations ◽  
The Government ◽  
The Impact ◽  
Social Empowerment ◽  
Women With Disability ◽  
Research Show

Social protection is a means of important to relieve the impact of poverty and afflictions faced by vulnerable groups such as women .It cannot be denied that women were treated in a discriminatory manner and has gotten the stigma in specific conditions. Women often victims, both with the sacred printing domestic and public domain, this condition more complicated again, if the woman has with disability. Limited and inability as a female either physically and psychologically cause women with disability not able to meet a need maximally. Research aims to understand social protection forms received and constraints experienced by women with disability in get access to range of services available or provided by the government. Research will be implemented in an institution the set of women with disability Indonesia (HWDI) Kota Ambon, Provinsi Maluku .This research used the qualitative method which describes about the forms of social protection as well as constraints experienced by the Women Disability. The object of this research is focused on the members of the HWDI organization. Results of the research show that the received protection form, though Women Disability is social insurance, social assistance and Social Empowerment and obstacles faced in accessing services is uneven dissemination of information as well as physical limitations and treatment diskirminasi of the community and the public is not aksesibiti for persons with Disability.

scholarly journals Income transfer policies and the impacts on the immunization of children: the Bolsa Família Program

2012 ◽  
Vol 28 (7) ◽  
pp. 1347-1358 ◽  
Author(s):  
Mônica Viegas Andrade ◽  
Flávia Chein ◽  
Laetícia Rodrigues de Souza ◽  
Jaume Puig-Junoy
Keyword(s):  
Conditional Cash Transfer ◽  
Cash Transfer ◽  
Immunization Schedule ◽  
Transfer Program ◽  
Income Transfer ◽  
Its Regions ◽  
Matching Technique ◽  
Bolsa Familia ◽  
Conditional Cash Transfer Program ◽  
The Impact

This paper investigates the impact of the Bolsa Família Program on the immunization of children from 0 to 6 years of age in Brazil and its regions. The Bolsa Família program is a conditional cash transfer program. One of its conditionalities is the compliance of children with the immunization schedule ordered by the Ministry of Health. The evaluation was performed using the Propensity Score Matching technique. We used data from a survey conducted in 2005 evaluating the program - Pesquisa de Avaliação de Impacto do Programa Bolsa Família. The main findings suggest that the Bolsa Família Program does not affect the immunization status of children.

scholarly journals Perlindungan Sosial Bagi Perempuan Disabilitas (Studi di Himpunan Wanita Disabilitas Indonesia (HWDI) Maluku)

2018 ◽  
Author(s):  
Jurnal ARISTO ◽  
Nancy Rahakbauw ◽  
David Marthen Salakory
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
Vulnerable Groups ◽  
The Public ◽  
Physical Limitations ◽  
The Government ◽  
The Impact ◽  
Social Empowerment ◽  
Women With Disability ◽  
Research Show

Social protection is a means of important to relieve the impact of poverty and afflictions faced by vulnerable groups such as women .It cannot be denied that women were treated in a discriminatory manner and has gotten the stigma in specific conditions. Women often victims, both with the sacred printing domestic and public domain, this condition more complicated again, if the woman has with disability. Limited and inability as a female either physically and psychologically cause women with disability not able to meet a need maximally. Research aims to understand social protection forms received and constraints experienced by women with disability in get access to range of services available or provided by the government. Research will be implemented in an institution the set of women with disability Indonesia (HWDI) Kota Ambon, Provinsi Maluku .This research used the qualitative method which describes about the forms of social protection as well as constraints experienced by the Women Disability. The object of this research is focused on the members of the HWDI organization. Results of the research show that the received protection form, though Women Disability is social insurance, social assistance and Social Empowerment and obstacles faced in accessing services is uneven dissemination of information as well as physical limitations and treatment diskirminasi of the community and the public is not aksesibiti for persons with Disability.

scholarly journals Perlindungan Sosial Bagi Perempuan Disabilitas (Studi di Himpunan Wanita Disabilitas Indonesia (HWDI) Maluku)

ARISTO ◽  
2017 ◽  
Vol 6 (1) ◽  
pp. 145
Author(s):  
Nancy Rahakbauw ◽  
David Marthen Salakory
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
Vulnerable Groups ◽  
The Public ◽  
Physical Limitations ◽  
The Government ◽  
The Impact ◽  
Social Empowerment ◽  
Women With Disability ◽  
Research Show

Social protection is a means of important to relieve the impact of poverty and afflictions faced by vulnerable groups such as women .It cannot be denied that women were treated in a discriminatory manner and has gotten the stigma in specific conditions. Women often victims, both with the sacred printing domestic and public domain, this condition more complicated again, if the woman has with disability. Limited and inability as a female either physically and psychologically cause women with disability not able to meet a need maximally. Research aims to understand social protection forms received and constraints experienced by women with disability in get access to range of services available or provided by the government. Research will be implemented in an institution the set of women with disability Indonesia (HWDI) Kota Ambon, Provinsi Maluku .This research used the qualitative method which describes about the forms of social protection as well as constraints experienced by the Women Disability. The object of this research is focused on the members of the HWDI organization. Results of the research show that the received protection form, though Women Disability is social insurance, social assistance and Social Empowerment and obstacles faced in accessing services is uneven dissemination of information as well as physical limitations and treatment diskirminasi of the community and the public is not aksesibiti for persons with Disability.

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