scholarly journals Optimal Formulas for Subnational Tax Revenue Sharing

2016 ◽  
Vol 06 (04) ◽  
pp. 808-818 ◽  
Author(s):  
Raul Alberto Ponce Rodriguez ◽  
Ikuho Kochi
Keyword(s):  
Revenue Sharing ◽  
Tax Revenue

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 Implementation Of Village Funds In Implementation Of Development As An Effort To Improve Community Welfare In Kadiwono Village, Bulu District, Rembang Regency

2020 ◽  
Vol 3 (1) ◽  
pp. 215
Author(s):  
Ahmad Ridwan ◽  
Widayati Widayati
Keyword(s):  
Community Development ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Problem Formulation ◽  
Financial Assistance ◽  
Public Welfare ◽  
Tax Revenue ◽  
Literature Study ◽  
Fund Allocation ◽  
Special Rules

One of the most important things in Act No. 6 of 2014 on Villages is the existence of special rules contained therein which contain regarding village funds. Research will answer the problem formulation that is how the implementation of village funds in the form of implementation of development in the Kadiwono Village, Bulu District, Rembang Regency. The method of approach in this research uses the sociological juridical method with the research specifications descriptively analysis. The data used for this study are primary and secondary data taken from field observation, interviews, and literature study methods. Based on the research concluded in 2019, Kadiwono Village, Bulu District, Rembang Regency obtained Village Revenues totaling Rp 1,500,432,113 consisting of village funds, tax revenue-sharing, retribution sharing, village fund allocation, provincial financial assistance, district financial assistance, and the remaining 2018 budget (SILPA). In village expenditure, Kadiwono Village divides 4 areas in village expenditure through the allocation of village funds, namely (1) the field of village governance, (2) development, (3) community development, (4) and community empowerment.Keywords: Village Funds; Development; Public Welfare.

Redistribution of Regional Incomes within the Framework of the System of Interbudgetary Relations in Russia

2003 ◽  
pp. 77-93 ◽  
Author(s):  
P. Kadochnikov ◽  
S. Sinelnikov-Murylev ◽  
I. Trunin ◽  
S. Chetverikov
Keyword(s):  
Resource Allocation ◽  
Income Distribution ◽  
Revenue Sharing ◽  
Tax Revenue ◽  
Present System ◽  
Intergovernmental Transfers ◽  
Regional Income ◽  
Actual Impact ◽  
Regional Budgets ◽  
Different Levels

The authors analyze the equalization properties of the present system of resource allocation among budgets of different levels in Russia (allocation of tax revenue and intergovernmental transfers). They consider the actual impact of the following federal fiscal instruments on the regional income distribution: the system of intergovernmental transfers, the system of federal tax revenue sharing between federal and regional budgets and the federal net tax on the region.

scholarly journals The Impacts of Fiscal Decentralization, Institutional Transformation, and Regional Revenue on Income Disparities between Provinces in Indonesia

2018 ◽  
Vol 20 (3) ◽  
Author(s):  
Yohanes Maria Vianey Mudayen ◽  
Herry Maridjo
Keyword(s):  
Income Distribution ◽  
Natural Resources ◽  
Fiscal Decentralization ◽  
Linear Regression Analysis ◽  
Revenue Sharing ◽  
Institutional Transformation ◽  
Tax Revenue ◽  
Income Disparity ◽  
Allocation Mechanism ◽  
Local Revenue

This study aims to determine the impacts of fiscal decentralization, institutional transformation, and regional revenue to the income disparity among the provinces in Indonesia. This study uses panel data with the number of runs 528 pieces of data that includes 33 provinces in Indonesia period 2000-2015. The data were taken from the Central Bureau of Statistics (BPS) and Bank Indonesia. They were analyzed using a multiple linear regression analysis. The results show that tax revenue sharing fund and natural resources revenue sharing fund impact positive and significant on the income disparity among the provinces in Indonesia, while the general allocation fund, special allocation fund, institutional transformation, and the local revenue do not significantly affect the income disparity among the provinces in Indonesia. Tax and natural resources revenue sharing fund are actually exacerbating the gap of income distribution among regions in Indonesia. The implication of this study is that the government needs to review the allocation mechanism of General Allocation Fund, Special Allocation Fund, Tax Revenue Sharing Fund and Natural Resources Revenue Sharing Fund in order to serve as an instrument of fiscal capacity equalization of each region as well income distribution equalization among regions in Indonesia. The local government needs to continue improving the local revenue through the optimization of local tax revenue, regional retribution, profits of Regional Owned Enterprises, and other legitimate acceptances.

scholarly journals Analisis Kontribusi Sektor Industri Pengolahan Dan Pengaruh Bagi Hasil Pajak Terhadap Produk Domestik Regional Bruto (PDRB) Di Kabupaten Aceh Utara Tahun 2008-2017

2021 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Sulaiman Sulaiman ◽  
Murtala Murtala
Keyword(s):  
Time Series ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Tax Revenue ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
The Past ◽  
The North ◽  
Average Contribution

The purpose of this study was to determine the effect of tax revenue sharing (X) on GRDP (Y) in North Aceh District and find out the contribution of the manufacturing sector to GDP in North Aceh District. To achieve this goal, this study uses secondary data in the form of time series in 2008-2017 which are sourced from the North Aceh Regency BPS. A data analysis method using Simple Linear Regression and Analysis of GRDP Sector Contribution. The results showed that partially stated that tax revenue sharing had no significant effect on GRDP in North Aceh District. The contribution of the manufacturing sector to the GRDP in North Aceh District was the largest in 2015, which was 16% and the smallest occurred in 2008 at 4.09%. The average contribution of the manufacturing sector to the GRDP in North Aceh Regency over the past 10 years is 11.59%.

scholarly journals Allocating tax revenue to sub-central government levels: lessons from Germany and Poland

Equilibrium ◽  
2016 ◽  
Vol 11 (4) ◽  
pp. 689
Author(s):  
Małgorzata Magdalena Hybka
Keyword(s):  
Central Government ◽  
Revenue Sharing ◽  
Financial Resources ◽  
Tax Revenue ◽  
Federal States ◽  
Tax Autonomy ◽  
Tax Sharing

Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.

scholarly journals Assessing Regional Finance Independence in Indonesian Local Governments

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Ermawati Ermawati ◽  
Khoirul Aswar
Keyword(s):  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Regional Finance ◽  
Central Java ◽  
The Republic

This study aims to identify the effects of local tax, tax revenue sharing, special allocation fund, and capital expenditure on the regional finance independence in Indonesia’s local governments.  This study uses all districts/cities within the Central Java as a sample. The sample identification uses the purposive sampling method. Secondary data used in this study originates from the report of examination of the local government financial report and the summary of examination published per semester by the national audit board of the Republic of Indonesia. A total of 161 samples were retrieved, resulting in a total of 175 samples. The hypothesis testing was done using the multiple linear regression analysis method. The results of this research show that local tax, tax revenue sharing revenue, has a significant relationship on the regional finance independence in Indonesia’s local governments. While, allocational fund and capital expenditure does not have a relationship on the regional finance independence in Indonesia’s local governments.

Sign in / Sign up

Export Citation Format

Share Document