Trend Analysis of the Link Between Tax Reveneue, Non-Tax Revenue and Public Expenditure in Nigeria

Objective – The paper is aimed at examining the relationship between government tax revenue, non-tax revenue and government expenditure in Nigeria. Design/methodology – Quantitative research design was employed. Secondary data were collected from Central Bank of Nigeria statistical bulletin, World Bank, World Data Atlas and Federal Inland Revenue Service. The study covers the period of 2010 to 2018. Meanwhile descriptive statistics was used to analyzed the data. Results – The findings of the study discovered that, there is a relationship between government revenue and government expenditure, and the Nigerian government revenue and expenditure is in line with the spend-and-revenue hypothesis. That is government revenue only respond to previous changes in expenditure. Thus, government is expected to generate enough tax revenue to enable it meet government expenses as revenue from oil is decreasing. This signifies that whenever there is high government expenditure, it is required that government must raise higher revenue, and in Nigeria, government expenditure is always higher than the revenue resulting to budget deficit. In addition, tax revenue was found to have been increasing even though at a slower rate. Limitation/Suggestion - The study recommends that Nigerian government should cut down current expenditures on wages, acquisition of goods and services that are unnecessary and increase capital expenditure. Increase in capital expenditures on education, infrastructures and health care will boast the economic activity and which will in turn increases government tax revenue.

Is There a Link between User Charges and Expenditures on Public Kindergartens in Poland?

<p>The aim of this article is to assess the link between user charges and expenditures on the service on the example of public kindergartens in Poland. The rationale behind the paper is that implementation of user charges for public service results in effiient use of resources and leads to the passing-on of expenditure increase to consumers. To achieve the aim, three methods were used, namely weighed-least-squares, fixed effect and random effect method. The empirical analysis based on a panel data set for 65 large Polish cities in the years 2012–2018 showed that about 10–25% of an expenditure increase is passed on to consumers in terms of higher user charge. Moreover, user charge financing has a significant negative effect on the unit cost. An increase in the share of user charges in expenditures by 10 pp causes a decrease in expenditure at the level of 2.5–5.0%.</p>

Does Rural Tourism Really Improve Public Welfare? An Empirical Evidence from Desa Wukirsari

This study examines the impact of rural tourism on the public welfare of Desa Wukirsari. We use monthly income and consumption expenditure as a proxy for welfare and categorize it based on people's jobs into five categories, i.e., craftsman, entrepreneur, laborer, employee, and farmer. We conduct a non-parametric test for the data because of the violation of the normality assumption. The results show that both the people's income and consumption expenditure increase as of Desa Wukirsari became rural tourism. We also find the same conclusions based on people's jobs. These results empirically prove that the welfare of the people of Desa Wukirsari improved after rural tourism. The people of Desa Wukirsari can utilize their resources to improve their quality of life.

The Trade-off Between Household Expenditures and Smoking Expenditure: Pre and Post Smoking Awareness Ordinance in Pakistan

The Government of Pakistan introduced smoking ordinance about health warning in 2009. This ordinance exhibits, prohibit smoking in public places, put restrictions on advertisements, and prohibits sale of cigarettes to minors. This study is to find out the impact of smoking expenditures on food, health, educational, recreational, and electronic expenditures using HIES dataset for 2010–11 and 2015–16. The findings show that share of food and health expenditure increase by 91 and 92% respectively. On the other hand, education and recreation expenditure decrease by 6 and 98% respectively. This is further verified using SUEST test to compare two datasets regressions. The result reveals that food, health, and recreational coefficient are statistically different while education and electronics expenditure remain similar.

The Trade-off between Household Expenditures and Smoking Expenditure: Pre and Post Smoking Awareness Ordinance in Pakistan

The Government of Pakistan introduced smoking ordinance about health warning in 2009. This ordinance exhibits, prohibit smoking in public places, put restrictions on advertisements, and prohibits sale of cigarettes to minors. This study is to find out the impact of smoking expenditures on food, health, educational, recreational, and electronic expenditures using HIES dataset for 2010–11 and 2015–16. The findings show that share of food and health expenditure increase by 91 and 92% respectively. On the other hand, education and recreation expenditure decrease by 6 and 98% respectively. This is further verified using SUEST test to compare two datasets regressions. The result reveals that food, health, and recreational coefficient are statistically different while education and electronics expenditure remain similar.

Did the Number of Older People Requiring Long-Term Care and Expenditure Increase after the 2011 Great East Japan Earthquake? Analysis of Changes over Six Years

On 11 March 2011, the great earthquake hit Japan, resulting in 15,895 deaths, 6156 serious injuries, and 2539 missing persons. This event affected the health and lives of older residents, and reports showed an increase in the number of people eligible for long-term care afterward. In this study, among the places affected by the 2011 Great East Japan Earthquake and tsunami, we focused on 15 municipalities, including designated municipalities based on the Special Act on Nuclear Evacuation in Fukushima Prefecture, and aimed to clarify the medium-term effects (six years post-disaster) on the long-term care certification rate and expenditure for provision of services. We used the Ministry of Health, Labour, and Welfare Monthly Status Report on Long-Term Care Insurance and the Ministry of Internal Affairs and Communications Population Register for 2011, 2014, and 2017. In 2011, we found no intergroup differences among the 15 Fukushima municipalities and other municipalities in either the long-term care certification rate or the per-person expenditure for use of services. In 2014, after the earthquake, the long-term care certification rate was 5.4% higher in the 15 Fukushima municipalities than in other municipalities for those aged 75 years or older. The rate of 2014–2017 has not increased significantly, partly because of stability after the disaster and change in the population structure. Nevertheless, the long-term care certification rate in the 15 Fukushima municipalities is higher than that of the other two groups even after six years since the earthquake. Similarly, the per-person expenditure for use of services for one month was 11,800 yen higher in the 15 Fukushima municipalities than in other municipalities in 2014, and this trend continued into 2017. Strong, ongoing governmental support is needed, especially for those aged 75 or older, following a disaster.

Freestanding Emergency Departments Are Associated With Higher Medicare Costs: A Longitudinal Panel Data Analysis

The number of freestanding emergency departments (FSEDs) is growing rapidly in the United States. Proponents of FSEDs cite potential benefits of FSEDs including lower waiting time and reduced travel distance for needed emergency care. Others have suggested that increased access to emergency care may lead to an increase in the use of emergency departments for lower acuity patients, resulting in higher overall health care expenditures. We examined the relationship between the number of FSEDs in each county and total Medicare expenditures between 2003 and 2009. Our results show that each additional FSED in a county is associated with an expenditure increase of $55 per Medicare beneficiary. This finding suggests that even if FSEDs may increase access to emergency care, it may result in higher overall Medicare expenditures.

The impacts of retention, expenditures, and class size on primary school completion in Sub-Saharan Africa: A cross-national analysis

Education in Sub-Saharan Africa is increasingly viewed as a means of emancipation, acting as a transformative project for social mobility. Developing nations have subsequently pursued policies designed to increase access to education and improve upon student outcomes, such as universal or free primary education. In this study, direct and indirect precursors to primary school completion in Sub-Saharan Africa are considered using cross-national data collected by the UNESCO Institute for Statistics. Path analysis results show that imbalanced pupil-teacher ratios and high student retention rates are negatively associated with primary school completion. Additionally, the positive relationship between expenditure increase and completion rates is mediated by a negative contribution to pupil-teacher ratios. Results are compared with existing production function research on varied educational inputs and student success.