The Fiscal Burden of Wildfires: State Expenditures and Funding Mechanisms for Wildfire Suppression in the Western U.S. and Implications for Federal Policy

The number and size of wildfires in the western United States have increased dramatically in the last 30 years. The rising cost of wildfire suppression has become a significant concern for all levels of government, although most attention has been focused on the federal level. Much less is known about the financial impact of expenditures on states, which retain responsibility for suppression on over 480 million acres of state and private forests. This study collected data on state expenditures for wildfire suppression in the western United States from 2005 to 2015 to examine fiscal burdens and compare funding mechanisms used to cover those costs. Our analysis finds that western states expended $11.9 billion on wildfire suppression over the 11-year period and used own-source funds to cover 88 percent of these costs. States displayed a variety of mechanisms for covering their cost obligations with tradeoffs that may affect non-wildfire policy priorities.

Social Provision of Disabled People in Welfare States: the Scope of Social Benefits and Anti-Crisis Regulation. Part 1

The article consists of two separate publications (Part 1 and Part 2) and analyses social security policy towards people with disability at working age in developed welfare states (social-democratic, conservative-corporatist and neoliberal regimes). Part 1 considers various approaches to reformation of state disability assistance aimed at overcoming “dependency culture” and increasing personal responsibility for wellbeing. The analysis is conveyed on the basis of international research as well as statistical data of the EU and OECD for the past 30 years. The article discusses the reasons for the growing assistance demand, the grounds for tightening the requirements for selection standards as well as the approaches to evaluation of disability. Institutional schemes of social welfare and participation conditions are accounted for. The author analyses the approaches to reducing poverty and inequality: redistribution of state expenditures within disability programmes and alternative support schemes offering people with disabilities a wide scope of social benefits based on research data and individual evaluation of health condition.

Pengenaan Pajak Penghasilan di Indonesia (Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan)

Every county has the same goal, namely to create the wlfare of its people. Especially in Indonesia, which is a rule of law based on Pancasila and the 1945 Constitution. The issue stated in the preamble to the 1945 Constitution states the general welfare on the basis of social justice. Then besides that there is the aim of the state which is the common interest of all the people, so that the costs that msu be incurred to realize state programs are also shared responsibility. To cover state expenditures in order to realize its programs, the state seeks financing by collecting taxes. One of them is from the imposition of income tax. Income tax is regulated in Law Numbers 36 Years 2008. One of the types of distribution is Income Tax Article 21 (PPh 21), which regulates taxes on income in the form of salaries, wages, allowances, and other payments that are obtained by individual tacpayers. Domestic individuala in connection with work or position of services and activities.

Economic and legal due diligence of the allocation of on-budget expenditures for the SES of Ukraine

The paper raises the issue of economic and legal due diligence of the allocation of expenditures of the state budget of Ukraine for the State Emergencies Service of Ukraine (SES of Ukraine). The research shows that under the political transformations in Ukraine, characterized by variability and uncertainty of environmental factors, the role and importance of effective functioning of law enforcement agencies, in particular the State Emergency Service of Ukraine, is increasing. Their network is shrinking, the number of staff is being downsized. At the same time, the control of financial bodies over the economic and targeted use of funds is being strengthened, and a regime of strict limitation of budget expenditures and other state expenditures is being introduced to reduce the budget deficit and prevent financial crisis. A number of laws, statutes, codes, rules, regulations and requirements on the distribution of state budget expenditures of Ukraine has been analyzed. The three-times shrinking of resources aimed initially at the construction (purchase) of housing for the rank and file and senior staff of the Civil Protection Service in 2021 is considered to be a negative social indicator for the SES of Ukraine. The positive dynamics is traced in the increase in funding for the activities of the civil defense forces by 6 %. It is noted that in recent years no funds have been allocated for the purchase of fire and other special equipment of domestic production. It is concluded that this level of funding is not sufficient, because the effectiveness of emergency response is determined by the level of combat capability of the material and technical base of the bodies and units of the SES of Ukraine. With an insufficient funding, the required level of protection of the population and territories from emergencies cannot be achieved.

Tipologi Inovasi Pelayanan Pajak Daerah Melalui EPPSON di BPPKAD Kota Surakarta

Tax is the main source of financing for state expenditures in order to improve people's welfare. Given the important role of taxes in the country's economy, in fact there are still many problems and obstacles that must be faced in collecting local taxes in Indonesia. One of the efforts of the Surakarta City government to overcome this problem is through innovative technology-based local tax services in the form of the Electronic Solo Destination Tax Payment (EPPSON) feature. This study aims to determine the typology of local tax service innovation through EPPSON by using the typology dimension of innovation according to Perry, which consists of product innovation, service innovation, process innovation, conceptual innovation, policy innovation and systemic innovation. The research method used in this research is descriptive qualitative, data collection techniques through interviews, observation and documentation. The results showed that in its implementation, EPPSON innovation had met the criteria of product innovation, service innovation, process innovation, and systemic innovation. In addition, the EPPSON innovation has helped overcome local tax problems before the creation of this innovation. Keyword: typology of innovation, public service, EPPSON, local taxes.

ANALISIS PEMIKIRAN KEUANGAN PUBLIK IBNU TAIMIYAH VS KEBIJAKAN FISKAL KEYNESIAN

This article examines Ibn Taimiyyah’s thoughts in Islamic Public Finance as contained in several of his books, including the book Majmu’ Fatawa, Al-Siyasah al-Syar’iyyah fi Islah al-Ra’i wa al-Ra’iyyah and the book Al-Hisbah fi al-Islam aw Wazifah al-Hukumah al-Islamiyah. Furthermore, these thoughts are compared with the concept of fiscal policy proposed by John Maynard Keynes in his book The General Theory of Interest and Money. This research is literature study using comparative methods and qualitative descriptive analysis. The results of this study indicate that Ibn Taymiyyah’s thoughts on public finance have the advantage of Islamic values based on the Qur’an and the Sunnah, upholding the values of justice, is oriented towards material and spiritual welfare, the existence of a hisbah institution which acts as a supervisor, sources of state revenue paying attention to the aspects of halalness, emphasizing the zakat sector and managing of public ownership. As far the allocation of state expenditures in accordance with the provisions of Islamic law and the benefit of the people. Whereas Keynes fiscal policy is based on man-made regulations, emphasizes state revenue from the tax sector, and is oriented towards material welfare. However, the two concepts have similarities in several state expenditure allocations, including defense and security costs, salaries of state officials, and construction of public facilities. In addition, there are similarities, the role of the state in overcoming unemployment and alleviating poverty.

Government Expenditure Data Exploration & Analysis Using Python

The goal of improving cost efficiencies is a constant endeavor of all organizations. This is especially true for governments, where public perception often has the ability to affect budget allocations. The data used in this analysis consisted of publically available state expenditures from 2018 and 2019 for the state of Idaho. The dataset contains the record of over 2 million state expenditures across all state agencies. The data analysis was performed using Python and the Pandas library. Visualizations were created using the Matplotlib package. The data exploration showed that Idaho’s Departments of Health and Welfare, Education and Transportation spent the most in this time period. The analysis also determined which Summary Objects, Sub-Object and Vendors experienced the greatest changes between the two years. Comparisons were also done using publicly available data on reported budget allocations by the states of Arkansas, California, Texas and Montana to see how spending differs between Idaho and these states based on percentage and per capita. Finally, suggestions for improvement in the areas of health care and employee transportation were given. These include methods of improving competition in health care, reducing travel through expanded teleconferencing and providing incentives to employees for reduced travel cost. Keywords: data science, budget analysis, python, pandas, government spending

Zdanění digitální ekonomiky

In order for the state to fulfil its functions, it needs to approach the balance of funds correctly. It is mainly view in the state budget. The goal of the state should be primarily a surplus budget, but at least revenues should cover the expenditures part. The state’s revenues come mainly from taxes. In crises, where state expenditures are set unsustainably in the future, it is more than ever the question of imposing new taxes. Even before the Covid-19 pandemic, a new Digital Tax was in the legislative process. It has been already introduced in other countries, especially in Europe. This chapter aims to analyse the introduction of the Digital Tax in the Czech Republic and its problematic aspects.

ANALYSIS OF INDICATORS OF STATE EXPENDITURES ON THE DEVELOPMENT OF SCIENCE AND SCIENTIFIC ACTIVITIES IN RUSSIA

The article provides a statistical analysis of government expenditures on the development of science and scientific activities in the Russian Federation. Thus, the analysis of internal costs for the development of science is based on the Strategy of Russia's innovative development, it also analyzes the structure of domestic expenditure on research and development during the period from 2010 to 2019