Analisis Kebijakan Pembiayaan Program Pengendalian Penyakit Tuberkulosis di Provinsi Daerah Istimewa Yogyakarta

Masalah pembiayaan TB masih menjadi kendala besar di Dinas Kesehatan Provinsi maupun Kabupaten/Kota terutama saat sumber dari pendonor semakin turun jumlahnya dan tidak menutup kemungkinan dihentikan. Tujuan penelitian ini adalah untuk mengidentifikasi permasalahan dan strategi pembiayaan program TB. Rancangan penelitian menggunakan mixed method (kuantitatif kualitatif) dengan desain studi kasus. Subjek penelitian 11 orang dari Dinas Kesehatan, BPJS Kesehatan, rumah sakit dan puskesmas. Hasil analisis didapatkan bahwa sumber utama anggaran TB di Dinas Kesehatan Provinsi berasal dari pendonor lebih dari 50% global fund. Dinas Kesehatan wajib (1) menyusun standar, mengesahkan, dan mensosialiasikan standar alur rujukan TB yang wajib dilakukan oleh pelayanan kesehatan swasta dalam rangka penegakan diagnosis TB; (2) melakukan sosialisasi tentang tanggung jawab dan batasan pelayanan kesehatan yang dibiayai oleh JKN dan pemerintah ke seluruh jajaran kesehatan dengan melibatkan pihak BPJS Kesehatan. Puskesmas dapat melakukan lobbying, negosiasi, dan advokasi ke pemerintah desa untuk sharing pembiayaan program pengendalian penyakit TB. Peran lintas sektor serta pemberdayaan masyarakat dalam bentuk Gerduda TB tetap dipertahankan. Strategi pembiayaan TB dilakukan dengan menganalisis berbagai revenue collection yang melibatkan public-private mix untuk mem-backup kegiatan yang semula dibiayai oleh pendonor sehingga tujuan prioritas kesehatan nasional dapat dicapai sesuai dengan target para pengambil kebijakan.

O POJEDINIM PITANjIMA FINANSIRANjA ZAŠTITE ŽIVOTNE SREDINE NA NIVOU LOKALNIH SAMOUPRAVAU REPUBLICI SRBIJI

Sustainable development is a political concept that brings with it numerous practical and realistic challenges, with special emphasis on those related to the provision, direction and release of resources for the implementation of such a policy. Therefore, the financing of environmental protection is marked as one of the most important issues in the environmental management system, not only in formal strategic documents. In the area of economic instruments for environmental protection at the local level, transparency has been increased and revenue collection and control procedures have been significantly facilitated. Whilst there are indications that ambitious investments are being made in environmental protection, the functionality of the so-called environmental compensations as economic instruments remains questionable. Large polluters should be fiscally affected more severely, and the destination of this revenue for environmental purposes in the budgets of local self-government units should be considered. This is the only path to enable this instrument to produce its "environmental" and not only its fiscal dimension.

Public Awareness Towards Value Added Tax (VAT) System in Hetauda Sub-metropolitan City Area

Value added tax (VAT) is indirect sources of revenue collection of nation. It has been the most essential choice like our developing countries, Nepal. Which leads to revenue enhancement and sustainable economic development. As VAT was an emerging concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businessmen, consumers as well related society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that 20% businessmen and 33.33% consumers are not aware that the Government of Nepal is levying VAT on all kind of products, 36% consumers are not aware of the fact that you pay VAT whenever you purchase any product, 88 % of the total respondents knowledge on earning from VAT is a major source of revenue for Government, only 44 % response of respondents are in favor of billing system, 33.33% consumer are not aware about existing rate of VAT in Nepal, 44% consumers specify the other problem in the present VAT implementation except VAT collection ,VAT refund and registration. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that public awareness program and tax education play prime role to increase the VAT revenue in Nepal. The finding of this study is majority of Tax expert and businessmen are aware about VAT system but the training and awareness program is essential.

Beyond Greed: Why Armed Groups Tax

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as part of their conflict strategy, often described as ‘following the money’. We argue that what is instead needed is a deeper understanding of the nuanced realities of armed group taxation, the motivations behind it, and the implications it has for an armed group’s relationship with civilian and diaspora populations, as well as the broader international community. This paper builds on two distinct literatures, on armed groups and on taxation, to provide the first systematic exploration into the motivation of armed group taxation. Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of their motivation needs to go beyond revenue collection, and engage with key themes around legitimacy, population control, institution building, and the performance of public authority. We problematise common approaches towards armed group taxation and state-building, and outline key questions of a new research agenda.

E-tax system effectiveness in reducing tax evasion in Nigeria

This study examined how electronic tax system (E- tax system) reduces tax evasion in Nigeria. The survey sample was drawn from Federal Inland Revenue Service (FIRS) staff and small and medium-scale enterprise taxpayers registered in F.C.T., Abuja, Nigeria. Primary data was derived from a questionnaire administered to a population of 60 officials and employees of the FIRS and taxpayers at a small and medium-scale enterprise registered in F.C.T., Abuja, Nigeria. The secondary data used was extracted from the tax revenue collection report on the FIRS platform for 2000–2019 (20 years). The conclusive research design was used. General linear model and linear regression were used to analyze the data collected. The E-tax system was measured using actual tax revenues and the level of electronic tax services. In contrast, tax evasion was measured using tax compliance and mind-set of taxpayers towards E-tax system. Taxpayers’ attitudes towards E-tax system, actual tax revenue, tax compliance and the level of electronic tax services were used as mediating and control variables; thus, results established a significant relationship, and this relationship is an adverse one. The work shows that an effective electronic tax system will significantly reduce tax evasion. Therefore, the proper implementation of the electronic tax system helps mitigate the problem of tax evasion that causes economic and social detriments in the tax administration system.

Assessment of Forest Investment, Financial Flows and Revenue Collection in the Abia State Forest Sector, Nigeria

Varieties of resources abound in the forests of Nigeria and especially in Abia state, an economic treasure house of resources. Sustainable management of the forests in Nigeria is crucial for a consistent supply of forest resources. Ten forest reserves were surveyed to determine the extent of the government’s involvement in sustainable forest management in Abia State. The government consider the forest reserves, as a revenue-generating venture, leading to the excessive exploitation of forest resources in the state. The exploitation is without regard for sustainability as the harvest is consistently higher than its growth. The government’s involvement in funding the forestry sector over these years has been the payment of salaries to staff of the State forestry department and revenue collection, while international donors, corporate organizations and private sectors have not considerably invested in the Abia State forest sector. The survey revealed the challenges militating the productivity of the forest sector in Abia State, namely: inadequate capital, administrative incompetence and bureaucratic bottleneck, political instability, ecological challenge, insufficient skilled personnel, corruption, lack of forest equipment and inefficient forest laws. Training should be organized for the forest staff and communities to ensure the sustainable use of forest resources. There is a need for the modernization of forestry practice in Abia State and all that go with it being accorded a well-deserved priority in the present economic dispensation in Nigeria.

A Review of the User Fees Policy for Primary Healthcare Consultations in Botswana: Problems With Effective Planning, Implementation and Evaluation

Background: The Government of Botswana introduced user-fees for primary health care consultations in 1975. The policy has remained in place since then, although the fee has remained largely unaltered despite rising inflation. Early reviews of the policy pointed to problems in its implementation, but there has been no evaluation in the past 20 years. The aim of this study was to review the policy to assess whether documented issues with its implementation have been addressed. Methods: This qualitative study involved interviews with 32 key informants: 18 policy makers and 14 front-line revenue collectors. Data were analysed thematically using a template approach with constructs from an established organizational capacity assessment framework used as predetermined categories to guide data collection and analysis. Results: Limited administrative and management capacity has been a major hindrance to effective implementation of the policy. The lack of infrastructure for effective revenue collection led to misappropriation of funds. Lack of clear guidelines for health facilities on how to implement the policy generated interdepartmental conflicts. Study participants believed the current policy was unlikely to be cost-effective since the cost of collecting fees probably exceeded the revenue it generated. Conclusion: If the Botswana Government persists with the policy then it needs to improve organizational capacity to collect and manage revenues efficiently. However, policy thinking since the turn of the century has turned away from user-charges in health care as they impede the move towards universal access. It is timely therefore to consider alternative financing approaches that are more effective and a more equitable means of paying for healthcare.

Future of Profit Splits

In a highly integrated world where new technologies are disrupting the market, taxation and transfer pricing have gained a lot of attention because governments are seeking new ways to increase revenue collection. Although the application of the arm’s length standard is sometimes unpredictable, and its geographical approach may lead to stateless income, transfer pricing has proven to be an effective tool to protect a country’s tax base. Tax authorities and international organizations have tried to revise the transfer pricing framework through the BEPS project. However, until the new framework is settled, there is a need for an updated rational interpretation of the current methodologies to provide realistic options to allocate profits in a modern setting where multinational groups are centrally managed and intangibles are highly integrated. This Article provides such an interpretation and demonstratesits implementation with a realistic example.

Glimpses of Fiscal States in Sub-Saharan Africa

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The two main historical dimensions of this collection capacity were (a) powerful, centralized bureaucracies focused on achieving revenue collection targets and (b) large, taxable international trade sectors. In recent decades, those centralized bureaucracies have to some extent been reformed such that in structure and procedure they resemble more closely tax administrations in OECD countries. More strikingly, nearly all states have adopted VAT and found it to be a very powerful revenue collection instrument. However, the tax share of GDP has been broadly constant for several decades, and it will be hard to increase it. It is difficult for African governments to effectively tax transnational corporations, especially in the mining and energy sectors, which are of growing importance. Tax administrations continue to approach richer Africans with a light touch, and to exaggerate the potential for taxing small-scale (‘informal’) enterprises. The revenue operations of sub-national governments are often opaque. Ordinary people often pay large sums in ‘informal taxes’ that are generally regressive in impact. And the standard direction of travel in the reform of tax policy and administration is not appropriate to those large areas, especially in the Sahel, that are afflicted by internal and cross-border armed conflicts.