scholarly journals Tax forecasting as part of a macro financial controlling system: the case of Ukraine

2017 ◽  
pp. 0-0
Author(s):  
Tetiana Paientko ◽  
Kateryna Proskura
Keyword(s):  
Current System ◽  
Tax Planning ◽  
Planning System ◽  
Tax Revenue ◽  
Economic Agents ◽  
Controlling System ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Tax forecasting as part of a macro financial controlling system: the case of Ukraine The current system of forecasting and tax planning in Ukraine is oriented to the needs of the government, its goal being to calculate the desired amounts of tax revenue. Fiscal authorities apply administrative pressure on businesses to implement tax plans. In Ukraine, tax forecasting is a process that is focused on achieving short-term goals without taking into account the impact of such actions on the future economic environment, therefore negatively affecting the quality of forecasts. The aim of this article is to justify the directions of tax forecasting improvement in the macro financial controlling system. Elements of tax forecasting and the planning system are examined. The main methods of tax forecasting that are applied by the Ministry of Finance of Ukraine are analyzed. The need to improve the methodology for tax fore-casting, taking into account the expectations of economic agents, is proved. Tools and criteria for effec-tive tax planning and forecasting in Ukraine for controlling bases are developed.

scholarly journals Pengaruh Kredit Usaha Tani Terhadap Kesejahteraan Petani di Desa Kedung Lengkong, Kecamatan Dlangu, Kabupaten Mojokerto

2021 ◽  
Vol 2 ◽  
pp. 260-264
Author(s):  
Heri Susanto ◽  
Ramon Syahrial ◽  
Adi Budiwan
Keyword(s):  
Rural Economy ◽  
Agricultural Sector ◽  
Hypothesis Test ◽  
Planning System ◽  
Agricultural Credit ◽  
Sustainable Planning ◽  
The Government ◽  
The Impact

Suppose the agricultural sector is supported by a comprehensive and sustainable planning system and balanced with an adequate budget (such as capital). In that case, the role of the agricultural sector will be optimal. Farmers face the problem of funding; although many farmers can increase their yields, they cannot develop their own farming business if they do not have sufficient funds. Therefore, farmers will apply for loans from formal and informal financial institutions to overcome the lack of funds. However, credit growth has increased, especially in the agricultural sector, which is the agricultural sector where the government plans to improve the rural economy. Agricultural credit plays a crucial role in developing agriculture to obtain higher yields. If output increases, farmers' income will also increase, which will benefit farmers. The research method used was quantitative, with a sample of 100 people. This study used a population of 187 farmers in Kedung Lengkong Village, Dlangu District, Mojokerto Regency. The analysis used in this study was simple regression to understand the impact of credit availability on farmers' welfare. The hypothesis test results were that credit has a positive effect on welfare, with a regression coefficient value of 0.291. Credit helped farmers purchase fertilizers, seeds, and other things related to the need for farming so that the agricultural production process could run according to planning so that production results were in line with farmers' expectations to increase profits. These profits, in the end, became a source to meet the costs of meeting basic needs. The ability to meet these needs raised the standard of living and the community's welfare so that people could have a better quality of life. 

scholarly journals The Impact of the COVID-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Service Office, South Tangerang City

2021 ◽  
Vol 2 (4) ◽  
pp. 304-312
Author(s):  
Ambarwati Ambarwati ◽  
Indra Sumarna Sobari ◽  
Rudi Kristanto
Keyword(s):  
Significant Decline ◽  
Tax Revenue ◽  
Tax Rates ◽  
Compliance Level ◽  
Principle Of Justice ◽  
Directorate General ◽  
Data Source ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

Indonesia has recorded a total of 1,626,812 positive cases of covid 19, 44,172 people died, recovered 1,481,449 people (last update: April 22, 2021; data source www.Covid19.go.id). The outbreak of the coronavirus or Covid-19 that hit the whole world, Indonesia was also affected by changes in the economy becoming unstable, causing the wheels of business to be hampered or even some have stopped their activities for the next few days. The impact experienced by all taxpayers throughout the country is affected, at least it is enough to make activities in this country not conducive. The decline in the level of the Indonesian economy experienced a very significant decline. The government's policy in fighting this epidemic must be supported from all aspects and levels of society, in line with the government's policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in conditions of the Covid-19 pandemic This relaxation is provided for corporate taxpayers and individual taxpayers. The low tax revenue due to the impact of the Covid-19 pandemic is a consequence that the government must accept. This study is to find out whether there is an influence on understanding tax regulations, the method used in this study uses a quantitative method based on tax rates and the principle of justice on mandatory compliance, the impact of the Covid 19 Pandemic disaster on the level of compliance with the annual SPT reporting of individual and corporate taxpayers. The Utilization of Information Technology significantly affects taxpayer compliance.

scholarly journals Improving maternal health services through social accountability interventions in Nepal: an analytical review of existing literature

2020 ◽  
Vol 41 (1) ◽  
Author(s):  
Adweeti Nepal ◽  
Santa Kumar Dangol ◽  
Anke van der Kwaak
Keyword(s):  
Maternal Health ◽  
Health Services ◽  
Health System ◽  
Maternal Health Services ◽  
Policy Formulation ◽  
Social Accountability ◽  
The Social ◽  
The Government ◽  
The Impact

Abstract Background The persistent quality gap in maternal health services in Nepal has resulted in poor maternal health outcomes. Accordingly, the Government of Nepal (GoN) has placed emphasis on responsive and accountable maternal health services and initiated social accountability interventions as a strategical approach simultaneously. This review critically explores the social accountability interventions in maternal health services in Nepal and its outcomes by analyzing existing evidence to contribute to the informed policy formulation process. Methods A literature review and desk study undertaken between December 2018 and May 2019. An adapted framework of social accountability by Lodenstein et al. was used for critical analysis of the existing literature between January 2000 and May 2019 from Nepal and other low-and-middle-income countries (LMICs) that have similar operational context to Nepal. The literature was searched and extracted from database such as PubMed and ScienceDirect, and web search engines such as Google Scholar using defined keywords. Results The study found various social accountability interventions that have been initiated by GoN and external development partners in maternal health services in Nepal. Evidence from Nepal and other LMICs showed that the social accountability interventions improved the quality of maternal health services by improving health system responsiveness, enhancing community ownership, addressing inequalities and enabling the community to influence the policy decision-making process. Strong gender norms, caste-hierarchy system, socio-political and economic context and weak enforceability mechanism in the health system are found to be the major contextual factors influencing community engagement in social accountability interventions in Nepal. Conclusions Social accountability interventions have potential to improve the quality of maternal health services in Nepal. The critical factor for successful outcomes in maternal health services is quality implementation of interventions. Similarly, continuous effort is needed from policymakers to strengthen monitoring and regulatory mechanism of the health system and decentralization process, to improve access to the information and to establish proper complaints and feedback system from the community to ensure the effectiveness and sustainability of the interventions. Furthermore, more study needs to be conducted to evaluate the impact of the existing social accountability interventions in improving maternal health services in Nepal.

Ensuring Sustainable Development of Economic Agents by Methods of Quality Management in the Era of Digitalization

2021 ◽  
pp. 81-100
Author(s):  
Vladimir V. Okrepilov ◽  
Alexander V. Babkin ◽  
Natalia V. Zlobina ◽  
Svetlana N. Kuzmina ◽  
Tatiana A. Salimova
Keyword(s):  
Sustainable Development ◽  
Quality Management ◽  
National Economy ◽  
Project Based Learning ◽  
Corporate Management ◽  
The Sustainable Development ◽  
Global Trends ◽  
Economic Agents ◽  
The Impact

The article examines the objectively existing in modern conditions of economic agents' activity the need to introduce and apply approaches based on the use of quality management methods in internal corporate management. The authors noted that one of the global trends of the XXI century. Is the structural transformation of the world economy associated with the active development and implementation of information and telecommunication (digital) technologies in the real economic processes of both society and business. The authors assess the approach widespread in Russia based on quality management methods in the formation of control systems for the activities of economic agents of the national economy in the context of digital transformation in order to ensure their sustainable development; the analysis of the formation of promising directions for the development of communities, declared by UNESCO, in conditions of instability, complexity and uncertainty was carried out; the toolkit for digitalization of quality management of the education system is considered, in particular, the use of project-based learning to improve the quality of knowledge obtained and assess the impact on the sustainable development of universities, the education sector in general and economic agents of the national economy, taking into account digitalization and global risks. The authors see further areas of research in modeling risks and assessing their impact on ensuring sustainable development of economic agents, socio-economic processes of the national economy and society as a whole by quality management methods in the context of digitalization of the economy.

scholarly journals Impact of Business Plans for the Development of MSMEs

2019 ◽  
Vol 2 (2) ◽  
pp. 375-379
Author(s):  
Irwan Sugiarto
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Positive Impact ◽  
Business Planning ◽  
Business Plans ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.

scholarly journals Influence of the Quality of Accrual Financial Report Information with the Roles of Accounting Information System as an Intervening Factor

2017 ◽  
Vol 8 (2) ◽  
pp. 84
Author(s):  
Dyah Purwanti ◽  
Ghulbudin Isham Natser
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Information ◽  
Primary Data ◽  
Accounting Information System ◽  
The Government ◽  
The Impact

<p>This study aims to find empirical evidence about the role of accounting information system (AIS) as intervening factors that affect the quality of financial reporting information of the government. This study uses a questionnaire that primary data collected from respondents, namely employees of the accounting department of the government units, especially a partner institution in the State Treasury Office (KPPN) 2 Jakarta. Data processing is performed by the method of partial least squares (PLS). The results of this study are the accounting information system has significantly the impact on the quality of government financial reporting information. While the capacity factor of human resources, control data input and application of Government Accounting Standards (SAP) have a significant direct effect on the AIS, is larger when compared to a direct influence on the quality of financial reporting information. Other factors, organizational commitment and internal control system has a significant influence either directly or indirectly on the quality of financial reporting information. The findings of the study are expected to provide input to the government the importance of improving the accounting information system, such as strengthening the capacity of human resources and accounting applications in realizing quality financial information.</p>

scholarly journals KUALITAS PELAYANAN SEKOLAH TTERHADAP KEPUASAN MAHASISWA DAN PENCIPTAAN BRAND IMAGE

2018 ◽  
Author(s):  
Lusiah
Keyword(s):  
Higher Education ◽  
High School ◽  
Brand Image ◽  
Good Service ◽  
Good Image ◽  
New Students ◽  
The Government ◽  
The Impact

The development of higher education in Indonesia is increasingly evident. It is characterized by many private colleges are spread all over Indonesia. But in recent years the government did not give permission to those who want to establish a college. One reason is the government not only menginginkankan development in terms of quantity alone, but must be accompanied by good quality of any existing college.The number of colleges that exist today is already growing its own competition. The high level of competition among private universities is happening now requires every college has the right strategy to attract the interest of new students. Each college offers the advantages of each. However, not all universities have a particular brand image compared with other universities.One of the determining factors of brand image is the satisfaction of its customers. While satisfaction itself arises as a result of service perceived by the customer.College is not only required to provide a good quality education, but they also must be able to provide good service to students as well. Good service is expected to provide satisfaction for students. Of course in the long term, the impact of satisfaction that will form a good image for the college concerned anyway.STIE IBBI Medan is one of the private high school that has a good image in the city of Medan. However, STIE IBBI still have to further improve the quality of services provided to students. It is necessary to maintain the good image that has been owned STIE IBBI today.The plan of the research will be conducted in STIE IBBI Medan. The population is all students STIE IBBI. The long term goal of this research is to STIE IBBI to increase public confidence in higher education that will take in high school applying good quality excellent service. Expected from the results of this study, STIE IBBI can also implement appropriate marketing strategies to improve the quality of service to students. In addition, the results of this research can be a good reference for prospective new students who will pursue higher education in the STIE IBBI Medan.

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.

The challenge of addressing consumption pollutants with fiscal policy

2017 ◽  
Vol 22 (5) ◽  
pp. 624-647 ◽  
Author(s):  
Gregmar I. Galinato ◽  
Asif Islam
Keyword(s):  
Government Spending ◽  
Market Failure ◽  
Environmental Regulations ◽  
Democratic Regime ◽  
Theoretical Predictions ◽  
Quality Of Governance ◽  
The Government ◽  
The Impact ◽  
The Relationship

AbstractThe authors develop a theoretical model that elucidates the relationship between the quality of governance, the composition of government spending and pollution as a by-product of the consumption process. In particular, they determine the impact of government spending that alleviates market failure such as subsidies to the poor which reduce credit market failure and environmental regulations to correct for pollution externality. It is found that a shift in government spending towards goods that alleviate market failure has countervailing effects – consumption pollution rises due to increases in income, but consumption pollution also falls due to increasing environmental regulations. Conditional on the government adopting a democratic regime, the effect through environmental regulations outweighs the effect through income leading to lower consumption pollution. The authors estimate an empirical model and find that the results support their theoretical predictions.

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