Menyoal Praktik Kebijakan Reforma Agraria di Kawasan Hutan

The Agrarian Reform (RA) policy, especially land redistribution from the release forest areas, is considered slow. This was caused by several problems in the field, namely: leadership, institutions, regulations, and RA subjects-objects. Effective strategies to implement RA at central and regional levels has not been found, particularly on leadership and coordination between sectors at site level. This study is presented in the form of a policy forum by closely reviewing findings and solutions to RA practices in forest areas. Analysis, reduction, and interpretation of qualitative data were carried out to draw conclusions on real practices of RA at site level in the last three years. At macro level, the authors' findings confirm that the practice of RA experiences a fairly systematic problem due to the weakness of key actors controlling the implementation of RA, the ineffectiveness of the established institutions, and different interpretations of regulations impacted on the differences in understanding RA objects in the field. These findings emphasized that, resoundingly, strategic program of RA has not yet become a common agenda to be implemented in the framework of creating justice and welfare for the entitled people. Keyword: Agrarian reform policy, PPTKH, GTRA, TORA, release of forest area Abstrak: Kebijakan Reforma Agraria (RA) khususnya redistribusi tanah dari objek pelepasan kawasan hutan dianggap lambat. Pelambatan tersebut disebabkan karena beberapa problem di lapangan, yakni: kepemimpinan, kelembagaan, regulasi, dan objek-subjek RA. Sampai saat ini, belum ditemukan cara yang efektif untuk menjalankan tata kelola RA di level pusat dan daerah, khususnya kepemimpinan dan koordinasi antarsektor di level tapak. Kajian ini dimaksudkan untuk memetakan problem dan menawarkan solusi dengan basis observasi dan studi di lapangan selama tiga tahun terakhir (2018-2020). Studi ini disajikan dalam bentuk policy forum dengan me-review secara padat temuan-temuan dan solusi atas praktik RA di kawasan hutan. Analisis, reduksi, dan tafsir atas data-data kualitatif dilakukan untuk menarik kesimpulan, bagaimana sesungguhnya praktik RA di level tapak dalam tiga tahun terakhir. Secara makro, temuan penulis mengkonfirmasi bahwa praktik RA mengalami problem yang cukup sistematis akibat lemahnya aktor-aktor kunci pemegang kendali RA, tidak efektifnya kelembagaan yang dibentuk, dan perbedaan tafsir atas regulasi yang berdampak pada perbedaan pemahaman atas objek RA di lapangan. Berbekal temuan tersebut, secara meyakinkan program strategis RA belum menjadi agenda bersama untuk dijalankan dalam kerangka menciptakan keadilan dan kesejahteraan untuk masyarakat yang berhak. Kata Kunci: Kebijakan RA, PPTKH, GTRA, TORA, Pelepasan Kawasan Hutan

Policy Forum: In Defence of the First Nations Fiscal Management Act

The debate with respect to the recognition of Indigenous rights, title, and jurisdiction has largely been won. It has now moved to how best to implement those rights, title, and inherent jurisdictions. For Indigenous taxation jurisdiction, implementation must address challenges related to taxpayer representation, concurrent jurisdiction, service agreements with other governments, administrative capacity, financial management, and access to public debt capital at competitive rates. In this article, the author argues that the First Nations Fiscal Management Act (FMA) has been successful in overcoming these challenges. The FMA has protected and expanded Indigenous tax jurisdiction through standards and institutional support. As a result, it represents an effective path for interested Indigenous governments "to exercise [their] inherently governmental power of taxation" affirmed by the Supreme Court of Canada in <i>Matsqui Indian Band</i>, and to expand their use of that power.

Policy Forum: Implementing the Chippewas of Georgina Island First Nation Property Tax System—Opportunities, Challenges, and Lessons Learned

In 2018, the Chippewas of Georgina Island First Nation (GIFN) implemented a First Nation property tax system under the First Nations Fiscal Management Act (FMA)—one of the earliest First Nations in Ontario to do so. Implementation of a property tax system gave GIFN an opportunity to improve funding for and expand local services, and provide a more equitable sharing of local service costs between cottagers leasing First Nation land and the First Nation. Key challenges encountered when implementing the property tax system were building consensus around the need for a tax system, building an appropriate administrative infrastructure, carrying out property assessments, and professionals lacking knowledge of First Nation property tax. These challenges, however, presented opportunities to create a knowledge base around property taxation within GIFN, among cottage leaseholders, and in the wider community. Key lessons learned were (1) start as soon as possible; (2) First Nations Tax Commission support and standards are important; (3) staff training is important; (4) communicate early and often; (5) hold open houses; (6) local services are more than garbage collection; (7) property taxes do not harm lease rates or cottage sales; (8) educate lawyers, real estate agents, and other professionals; (9) startup costs were significant; (10) coordinate laws and standards with provincial variations; (11) modernize systems; and (12) utilize other parts of the FMA.

Policy Forum : Analyse critique de l'impôt foncier sous le régime de la Loi sur la gestion financière des premières nations comme outil d'autonomie gouvernementale

La Loi sur la gestion financière des premières nations (LGFPN) délègue aux conseils de bande le pouvoir de prélever l'impôt foncier. Le présent article décrit et analyse l'efficacité de la délégation de pouvoir comme outil d'autonomie gouvernementale. L'article 5(1) de la LGFPN permet aux conseils de bande de prélever l'impôt foncier afin d'améliorer leur situation économique — en leur fournissant une source de revenus — et d'améliorer leur autonomie gouvernementale. Toutefois, il comporte de nombreuses restrictions. Celles-ci incluent l'obligation de se conformer aux normes de gestions financières prévues par la Loi, ainsi que l'homologation des lois concernant l'impôt foncier par la Commission sur la fiscalité des premières nations (CFPN) (dont la majorité des membres sont nommés par le gouvernement fédéral). L'impôt foncier doit également respecter les règlements pris par le gouverneur en conseil en vertu de la Loi, qui concernent présentement l'évaluation des propriétés (incluant les appels concernant celle-ci), les intérêts et pénalités ainsi que l'inspection des propriétés. Les contribuables ont déposé à deux reprises des demandes en contrôle judiciaire visant à faire invalider les décisions de la CFPN. Considérant que ces deux tentatives se sont soldées par un échec, il importe de mitiger les critiques liées aux restrictions à l'autonomie gouvernementale qui semblent être imposées par le texte de la LGFPN. Il n'en demeure pas moins que le gouvernement fédéral conserve un contrôle important sur le processus législatif des Premières Nations en ce qui concerne l'impôt foncier. Lorsqu'il prend la forme de règlement, ce contrôle est direct, mais le gouvernement conserve également un contrôle indirect de par la présence de la CFPN. Une réforme s'impose : les pouvoirs doivent être véritablement délégués afin d'atteindre l'objectif d'améliorer de façon significative l'autonomie gouvernementale des Premières Nations participantes. Le pouvoir de prélever l'impôt foncier est délégué aux conseils de bande depuis la Loi sur les indiens de 1951. Il est temps que les Premières Nations puissent exercer ce droit sans ingérence fédérale. Une protection constitutionnelle de l'autonomie gouvernementale doit être l'objectif ultime.

Policy Forum: First Nation Property Taxation and Governance in British Columbia

In this article, I ask, "What is the relationship between rules governing band council elections and property taxation across First Nations in British Columbia?" I outline the three major categories of First Nation electoral rules: default Indian Act elections, First Nations Elections Act rules, and custom election codes. I contend that First Nations who use custom election codes are more likely to exhibit stable governance than those who do not. This mechanism can be helpful in introducing property taxation. It can also reduce property tax uncertainty—a feature known to depress on-reserve property values. I also present some suggestions for First Nations wishing to improve perceptions of taxation in their communities.

Policy Forum: Future Workforce Models—Enabling the Shift

Embracing remote work, either fully or partially, allows employers to offer the flexibility that many employees are seeking and also to benefit from various cost savings. As organizations embark on this journey, there are many tax and payroll considerations that should be reviewed up front so that risks relating to non-compliance can be mitigated. What are these corporate tax and payroll considerations? Can a formal policy help to mitigate compliance risks? What are other considerations besides tax and payroll? Should government policy support this workforce shift? This article summarizes the various considerations in developing an organizational remote work policy and concludes that, as is the case for any other business strategy, remote work arrangements have their benefits provided that the associated complexity and costs can be effectively managed.