Level and Determinants of Regional Taxes in Croatia

2014 ◽  
Vol 12 (3) ◽  
pp. 329-348 ◽  
Author(s):  
Mihaela Bronic ◽  
Josip Franić
Keyword(s):  
Regression Analysis ◽  
Gdp Per Capita ◽  
Tax Revenue ◽  
Fiscal Capacity ◽  
Tax Revenues ◽  
Per Capita ◽  
The Republic

The objective of this paper is to determine whether the revenues from regional (county) taxes in the Republic of Croatia are sufficient to finance current regional expenditures, and if not, why. The results show that regional taxes in Croatia are insufficient and that, according to a regression analysis, the greatest influence on regional tax revenues has the GDP per capita of the applicable region (which is also a measure of the regional's fiscal capacity). The main conclusion is that increasing regional tax revenue in Croatia would be desirable. Moreover, an efficient fiscal equalisation system is needed to help regions with lower GDP per capita (fiscal capacity) because their possibilities to collect regional taxes are limited.

scholarly journals PENGARUH PENDUDUK, PDRB PERKAPITA DAN HOTEL TERHADAP PENERIMAAN PAJAK DAERAH KABUPATEN/KOTA DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Tomo Pramana Putri ◽  
Alianis Alianis
Keyword(s):  
Regression Model ◽  
Total Population ◽  
T Test ◽  
Gdp Per Capita ◽  
Tax Revenue ◽  
Panel Regression ◽  
The West ◽  
Tax Revenues ◽  
West Sumatra ◽  
Per Capita

Abstract : This study aims to analyze the effect of population, GDP per capita and hotelson local tax revenues in districts / cities in West Sumatra. The data used are secondarydata in the form of panel regression in 19 districts / cities in West Sumatra province. Thesource of this data is the West Sumatra Central Statistics Agency (BPS). The variablesused in this study are population (X1), GDP per capita (X2) and hotels (X3). Themethods used in this research are: (1) Panel Regression Model (2) Classical AssumptionTest (3) t test (4) f test. The results of this study indicate that (1) total population has anegative and significant effect on local tax revenues in regencies / cities in WestSumatra. (2) PDRB Per capita has a positive and significant effect on local tax revenuesin districts / cities in West Sumatra. (3) The number of hotels has a positive andsignificant effect on local tax revenues in districts / cities in West Sumatra.Keywords: Tax Revenue, Population, PDRB Per capita, Hotel.

scholarly journals ESTIMATION OF THE TRAFFIC ACCIDENTS COSTS IN SERBIA BY USING DOMINANT COSTS MODEL

Transport ◽  
2012 ◽  
Vol 26 (4) ◽  
pp. 433-440 ◽  
Author(s):  
Boris Antić ◽  
Milan Vujanić ◽  
Krsto Lipovac ◽  
Dalibor Pešić
Keyword(s):  
Traffic Safety ◽  
Traffic Accident ◽  
Traffic Accidents ◽  
Economic Effects ◽  
Decision Makers ◽  
Gdp Per Capita ◽  
Crucial Importance ◽  
Per Capita ◽  
The Republic ◽  
Official Data

This paper presents estimation of the traffic accident costs in Serbia, based on original dominant costs model. Dominant costs model uses human capital approach and this model is developed for simple and quick calculation of the traffic accidents costs, because other simple methods as 1 million rules, are not suitable for estimation of the traffic accident costs in the countries with a low GDP per capita. Knowing the costs of traffic accidents is of crucial importance for establishing traffic safety to the level defined by the size of costs made as a consequence of unsafely. So, politicians, decision makers and stakeholders in the field of traffic safety often need quick estimation of the traffic accident costs and economic effects of the particular measures which are applied for decreasing the number and severity of traffic accidents. The estimation of the level of the traffic accidents costs in Serbia, based on the official data (from the Ministry of Interior of the Republic of Serbia) about traffic accidents in Serbia for 2008 is shown in this paper and the comparison between predicted and calculated value of the traffic accident costs for 2009 is also presented.

scholarly journals THE CONTRIBUTION OF MIGRATION TO ECONOMIC GROWTH: THE EXAMPLE OF THE CITY OF ZAGREB

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Vinko Miličević ◽  
Danijel Knežević ◽  
Zoran Bubaš
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Economic Activity ◽  
Economic Benefits ◽  
Gdp Per Capita ◽  
The European Union ◽  
Per Capita ◽  
The Republic ◽  
The Impact ◽  
The City

The problems in this paper belong to the field of migration and economy. The connection between migration and the economy has been proven on a global level, and as far as the Republic of Croatia is concerned, it is especially important to observe it through the City of Zagreb, which is the most important migration and economic center in the Republic of Croatia. Also, the accession of the Republic of Croatia to the European Union emphasized the observation and research of this connection because it created the preconditions for freer movement and employment of the population of the Republic of Croatia and the City of Zagreb within the European Union. The aim of this paper is to determine the contribution of migration to the economic growth of the City of Zagreb. The hypothesis presented in the paper is that there is a significant contribution of migration to the economic growth of the City of Zagreb. The disposition of the paper consists of six parts. The introduction explains the relevance of the topic, states the aim of the paper and hypotheses, explains the empirical part, the contribution of the paper and the disposition. The second part of the paper refers to the theoretical framework of the impact of migration on economic growth. The third part of the paper presents the migration processes of the City of Zagreb in the period from 2011 to 2018. The fourth part deals with economic activity in the City of Zagreb in the period from 2011 to 2017. The observed indicators of economic activity in the City of Zagreb are GDP and GDP per capita, and the graph in this part of the paper shows that GDP and GDP per capita in the observed period are higher at the end of the period than at the beginning. The fifth part of the paper refers to the empirical research of the contribution of migration to the economic growth of the City of Zagreb. The empirical part of the paper is based on correlations and regression analyses. This paper proves the hypothesis because the results indicate a significant impact of the variables of total and external migration on the GDP of the City of Zagreb and GDP per capita of the City of Zagreb. Decision-makers in the City of Zagreb can use the results of the research as a basis for maximizing the economic benefits they can get from migration. The conclusion provides an overview of the aim of the work, the results of the research, the limitations, the implications and the recommendations for future research.

scholarly journals FEATURES OF DEVELOPMENT OF TOURISM IN GEORGIA AS AN INDUSTRY CONTRIBUTING TO ECONOMIC GROWTH OF THE COUNTRY

2019 ◽  
Vol 29 (2) ◽  
pp. 279-289
Author(s):  
L.V. Detochenko
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Tourism Industry ◽  
Gdp Per Capita ◽  
Tourist Destinations ◽  
Transport Component ◽  
Tourist Flows ◽  
Per Capita ◽  
The Republic

The role and place of the tourism industry in the economic complex of Georgia are considered; the conclusion is made about the “tourist miracle” taking place in the country, which is a factor of the economic growth of the republic. The differences between the concepts of “foreign visitors” and “foreign tourists” are presented. The increase in the contribution of the tourism industry and related industries involved in the tourism industry in the creation of the gross domestic product of the country, its impact on the growth of the Georgian budget and GDP per capita, the average monthly wage is shown. The conclusion about the need to increase the share of medium and long-term tourists among foreign visitors and tourists in the country is justified. The problems of the return of tourists, the long-term stay in Georgia, the differences of the countries-generators of tourist flows by these indicators have been studied. The changes in work and the prospects of various types of transport for the delivery of tourists to Georgia are analyzed, the measures to improve the tourist transport component are proposed. The correlation between the number of tourist arrivals and the average cost of tourists visiting Georgia from different countries is shown and the economic profitability of attracting Russian tourists, capable of filling all the tourist destinations of the country, contributing to the “tourist miracle” of Georgia is considered.

scholarly journals Wirkung einer Feiertagsbereinigung des Länderfinanzausgleichs – eine empirische Analyse des deutschen Finanzausgleichs

2009 ◽  
Vol 58 (2) ◽  
Author(s):  
Michael Broer
Keyword(s):  
Tax Revenue ◽  
Tax Rates ◽  
Fiscal Equalization ◽  
Ability To Pay ◽  
Tax Revenues ◽  
Empirische Analyse ◽  
Per Capita ◽  
The Difference ◽  
The Right ◽  
Fiscal Equalization System

AbstractIn the German system of fiscal equalization Länder (States) with tax revenue below the average get payments from the Lander above the average. The difference between the average and the own tax revenue per capita will be compensated up to 75 %. To prevent Länder from getting payments form other Länder by lowering their own tax rates and to get the right information about their ability to pay, the revenue of taxes with taxing autonomy is standardized. But Länder could also influence their tax revenues by the number of holidays, each Land decides on its own. A Land with many own holidays will get lower tax revenues and higher payments in the fiscal equalization system than the same Land with no extra holidays. To collect the real ability to pay of the Lander in the fiscal equalization system, it is necessary to eliminate the effect of the different number of holidays. This paper shows an approach to neutralize this effect and calculates its impact to the payments of each Land in the fiscal equalization system.

scholarly journals Proximity and Self-Correlation of Municipalities in the Republic of Benin

2019 ◽  
Vol 10 (1) ◽  
pp. 125
Author(s):  
ACACHA Hortensia
Keyword(s):  
Local Development ◽  
Methodological Approach ◽  
Capital Expenditures ◽  
Tax Revenue ◽  
Spatial Indices ◽  
Tax Revenues ◽  
The Commons ◽  
Republic Of Benin ◽  
The Republic ◽  
Investment Spending

The purpose of this study is to provide a detailed description of the spatial distribution of tax revenues, non-tax revenues and capital expenditures of the Communes in the Republic of Benin, to analyze the spatial interactions between the Commons and to deduce from them Communes with a strong neighborhood of spatial interaction.The methodological approach consisted in using a database, in the construction of an adjacency matrix that made it possible to conceptualize and take into account the neighborhood links. The degree of spatial dependence is captured from the global and local spatial indices of Moran.The main findings of the study indicate that the tax revenues and capital expenditures of the Commons are characterized by a random distribution. On the other hand, non-tax revenue is spatially self-correlated. However, local spatial analyzes reveal that some municipalities seem to be concentrating above average levels of tax revenue and investment spending in their neighborhoods. In addition, the analyzes revealed that the influence of the urbanization rate on the level of tax revenue, non-tax revenue and investment expenditure is barely perceptible. It is therefore necessary to review a better orientation of local development policies.

scholarly journals Tax Revenue Mobilization in Sub-Saharan Africa: Does political Legitimacy Matters?

2020 ◽  
Vol 5 (3) ◽  
pp. p47
Author(s):  
Issa Dianda ◽  
Aminata Ouedraogo ◽  
Idrissa Ouedraogo
Keyword(s):  
Political Legitimacy ◽  
Physical Capital ◽  
Sub Saharan Africa ◽  
Tax Revenue ◽  
Fiscal Capacity ◽  
The Sustainable Development ◽  
Tax Revenues ◽  
Political Determinants ◽  
Development Goals ◽  
Sub Saharan

The mobilization of substantial domestic resources is required to finance human and physical capital in order to achieve the sustainable development goals. In developing countries like those of Sub-Saharan Africa, the mobilization of tax revenues remains a great challenge. In this context, identifying the determinants of fiscal capacity remains crucial to guide the adoption of appropriate fiscal reforms. Therefore, as part of the wave of literature on the institutional and political determinants of fiscal capacity, this article explores the effect of political legitimacy on tax revenues in a sample of 41 SSA countries over the period 1996-2017. The system GMM in two steps estimator is used for empirical investigation. The result shows that tax revenue increases with political legitimacy. This result suggests that political legitimization in SSA remains crucial to mobilize more resources in order to adequately finance the development.

scholarly journals The Influence of the Register of Non-Tax Revenues on the Efficiency of the Non-Tax Revenue System in the Republic of Croatia

2017 ◽  
Vol 15 (1) ◽  
Author(s):  
Domagoj Karačić ◽  
Ivana Bestvina Bukvić ◽  
Mladena Bedeković
Keyword(s):  
European Commission ◽  
Tax Revenue ◽  
Limiting Factor ◽  
Professional Literature ◽  
Systematic Analysis ◽  
Tax Revenues ◽  
Macroeconomic Imbalances ◽  
Additional Burden ◽  
The Republic ◽  
Statistical Indicators

Non-tax revenues and parafiscal charges in most cases represent a limiting factor for the business sector and are an additional burden for citizens. In accordance with the recommendations of the European Commission and the Croatian national strategic documents, a rationalisation of the system of non-tax revenues is necessary to achieve a further lessening of the burden of economic subjects and citizens and to foster economic growth. The aim of this paper is to analyse the non-tax revenues in the Republic of Croatia, analyse their role, their impact on the effectiveness of the system of non-tax revenues and contribute to its understanding, as it represents an important segment for strengthening the competitiveness of the Croatian economy. The study is based on a systematic analysis of non-tax revenues in Croatia. For the purposes of comparative analysis, the following forms of literature were taken into account: different national strategic documents of the Republic of Croatia, the European Commission reports, available statistical indicators and relevant foreign and domestic scientific and professional literature dealing with the problem of non-tax revenue. The time scope of the analysis is the period from 2008 to 2016 and the results were compared with the data obtained from other sources. Croatia has made limited progress in the area of non-tax revenues as one of the components required for the removal of macroeconomic imbalances in the economy.

scholarly journals Macroeconomic indicators and student mobility: a case study of the African countries most actively involved in FAO student mobility

2021 ◽  
Vol 190 (5-6(2)) ◽  
pp. 75-85
Author(s):  
Henrietta Janik ◽  
◽  
Zsuzsanna Tóth-Naár ◽  
Keyword(s):  
Higher Education ◽  
Regression Analysis ◽  
Student Mobility ◽  
Gdp Per Capita ◽  
Internationalization Of Higher Education ◽  
Strong Positive Correlation ◽  
African Countries ◽  
Scholarship Students ◽  
Macroeconomic Indicators ◽  
Per Capita

The internationalization of higher education is one of the most current topics related to education today. The number of foreign students in major higher education institutions is increasing, and international collaborations in the field of education and research are becoming more frequent. Even though the topic is so tangible in proximity, still little is known about the process of internationalization of higher education and the factors that support and hinder the phenomenon. The theoretical significance of this study is the regression analysis of the revealed literature and statistical data, while the practical significance is the possible comparative study of the research carried out in the international context depending on the number of FAO scholarship students coming to Hungary from African countries. The study covers 12 years of mobilities from 2008 to 2020. The study presents the distribution of FAO scholarship students arriving in Hungary from African countries and analyses a correlation between macroeconomic indicators, student mobility and the likelihood of international migration regarding sending African countries, using linear regression analysis and SPSS as a statistical method. For this analysis the data from the ILOSTAT Database has been used. The result of the study is that there are correlations between indicators in only a few cases, such as the HDI and MPI index of the African countries and GDP per capita. The GDP per capita has really strong positive correlation with the HDI index. There is a medium correlation between agriculture, forestry, and fishing, value added (% of GDP) and the employment in agriculture in the examined African countries. Also, our results suggest there is a moderately strong negative correlation between MPI index and GDP per capita.

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