Suchergebnisse

This article focused on analyze (1) The effect of consumption, investment, government spending, taxes, inflation, net exports and poverty on the economy in Indonesia, (2) The effect of the economy, inflation, government spending, wages, education and unemployment on poverty in Indonesia. This research is descriptive and associative. While this type of data is the documentary data, the data source is a secondary data as well as data in the form of time series from 1983 - 2013 in this study using a simultaneous equations model analysis with Two Stages Least Squared method (TSLS). Endogenous variables in the study is the economy and poverty. While exogenous variables are consumption, investment, government spending, inflation, net exports, taxes, wages, education and unemployment. The study concluded that (1) consumption, investment, government spending, net exports significantly affect poverty in the Indonesian economy. The increase in the consumption, investment, government spending, net exports and poverty reduction will lead to an increase in the Indonesian economy. If the decline in the consumption, investment, government spending, net exports and an increase in poverty will lead to a decrease in the Indonesian economy. While inflation and taxes are not a significant effect on the economy in Indonesia (2) The economy, government spending and unemployment significantly influence poverty in Indonesia. If the economy and government spending has increased and unemployment decreased, the poverty in Indonesia will decline. However, if the economy and government spending has decreased and unemployment has increased the poverty in Indonesia will increase. Meanwhile, inflation, wages and education had no significant effect on poverty in Indonesia. Keywords : Consumption, Investment, Government Spending, Taxes, Inflation, Net Export, Wages, Education, Unemployment, Economy and Poverty

BBNKB) to local own source revenue (PAD) Pidie district. The scope of the study is limited to the motor vehicle tax (PKB) and the customs of vehicle (BBNKB). In this study conducted using Multiple Linear Regression Analysis. The results showed that the variables of PKB and BBNKB positive and significant impact on the PAD in Pidie district, with a correlation coefficient (R) of 0.881 and a coefficient of determination (R2) of 0.776. The government needs to socialize about tax policy organized by the Regional Regulation No. 1 Year 2011 on charges of PKB and BBNKB optimally, and by conducting strict law enforcement for the taxpayer is delinquent in paying taxes. Keywords : Vehicle Tax, Customs of Vehicle, local own source revenue Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Pidie. Ruang lingkup penelitian dibatasi pada Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB). Dalam penelitian ini dilakukan dengan menggunakan metode Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa variabel PKB dan BBNKB berpengaruh positif dan signifikan terhadap PAD di Kabupaten Pidie, dengan koefisien korelasi (R) sebesar 0,881 dan koefisien determinasi (R2) sebesar 0,776. Pemerintah perlu melakukan sosialisasi tentang kebijakan pajak yang diatur berdasarkan Peraturan Daerah Nomor 1 Tahun 2011 tentang pungutan PKB dan BBNKB secara optimal, serta melakukan upaya penegakan hukum yang tegas bagi wajib pajak yang menunggak dalam membayar pajaknya. Kata Kunci : Pajak Kendaraan Bermotor (PKB), Bea Balik Nama Kendaraan Bermotor (BBNKB), Pendapatan Asli Daerah (PAD)

In general "depreciation" is considered as a book-keeping cost item, representing the costs related to the consumption of investments throughout the transformation process. On one hand, depreciation is also the source for financing technological growth of the enterprise, on the other hand, application of depreciation results in the decrease of the tax obligation. A reasonable manager follows all changes in the accounting and tax codes of the country where a manager has his/her tax obligations. At the same time, Corporate Taxes are an important part of the state budget, and therefore every change in the legislation governing depreciation affects the quality of the business environment and also the revenue part of the state budged. Adequate and proportionate settlement of the depreciation legislation is very important for both corporations and the state. In this article we are presenting recent and latest changes in the Slovak legislation in terms of depreciation, the reasons for such changes and the corporate opinions about them. ; Nusidėvėjimas – buhalterinė sąvoka, atspindinti kaštus, susijusius su investicijų vartojimu transformacijos procese. Nusidėvėjimas taip pat gali būti laikomas įmonės technologinės plėtros finansavimo šaltiniu, o iš kitos pusės, nusidėvėjimo apskaita yra susijusi su mokestinių įsipareigojimų sumažėjimu. Protingas vadybininkas seka visus buhalterinės apskaitos ir mokesčių kodų pakeitimus šalyje, kurioje jis moka mokesčius. Pelno mokesčiai yra svarbi valstybės biudžeto įplaukų dalis. Ir kiekvienas pokytis nusidėvėjimo apskaitos įstatymuose turi įtakos verslo aplinkos kokybei bei valstybės biudžeto pajamoms. Adekvatūs ir proporcingi sprendimai nusidėvėjimo apskaitą reguliuojančiuose įstatymuose yra labai svarbūs ir verslui, ir valstybei. Straipsnyje apžvelgti naujausi Slovakijos Respublikos įstatymų, reguliuojančių nusidėvėjimo apskaitą, pakeitimai bei šių pakeitimų priežastys, taip pat verslo požiūris į šiuos pakeitimus.

Classification JEL : D52; Q11; Q18 ; This paper proposes a framework for designing optimal food price stabilisation policies in a self-sufficient developing country. It uses a rational expectations storage model with risk-averse consumers and incomplete markets. Government stabilises food prices by carrying public stock and by applying a state-contingent subsidy/tax to production. The policy rules are designed to maximise intertemporal welfare. The optimal policy under commitment crowds out all private stockholding activity by removing the profit opportunity from speculation. The countercyclical subsidy/tax to production helps price stabilisation by subsidising production in periods of scarcity and by taxing it in periods of glut. It contributes little to welfare gains, most of which come from stabilisation achieved through public storage. ; Cet article propose un cadre d'analyse de politique optimale de stabilisation des prix alimentaires dans un pays en développement auto-suffisant. Il utilise un modèle de stockage à anticipations rationnelles avec des consommateurs averses au risque et des marchés incomplets. Le gouvernement stabilise les prix alimentaires par du stockage public et en appliquant une règle contingente de subvention/taxe à la production. Les règles de décision publique sont conçues pour maximiser le bien-être. La politique optimale avec engagement de l'état évince toute activité de stockage privé du fait qu'elle réduit les opportunités de profit spéculatif. La subvention/taxe contracyclique à la production aide à la stabilisation des prix en subventionnant la production en période de rareté et en la taxant en période d'abondance. Elle contribue peu aux gains de bien-être, qui proviennent majoritairement de la stabilisation apportée par le stockage public.

Classification JEL : D52; Q11; Q18 ; This paper proposes a framework for designing optimal food price stabilisation policies in a self-sufficient developing country. It uses a rational expectations storage model with risk-averse consumers and incomplete markets. Government stabilises food prices by carrying public stock and by applying a state-contingent subsidy/tax to production. The policy rules are designed to maximise intertemporal welfare. The optimal policy under commitment crowds out all private stockholding activity by removing the profit opportunity from speculation. The countercyclical subsidy/tax to production helps price stabilisation by subsidising production in periods of scarcity and by taxing it in periods of glut. It contributes little to welfare gains, most of which come from stabilisation achieved through public storage. ; Cet article propose un cadre d'analyse de politique optimale de stabilisation des prix alimentaires dans un pays en développement auto-suffisant. Il utilise un modèle de stockage à anticipations rationnelles avec des consommateurs averses au risque et des marchés incomplets. Le gouvernement stabilise les prix alimentaires par du stockage public et en appliquant une règle contingente de subvention/taxe à la production. Les règles de décision publique sont conçues pour maximiser le bien-être. La politique optimale avec engagement de l'état évince toute activité de stockage privé du fait qu'elle réduit les opportunités de profit spéculatif. La subvention/taxe contracyclique à la production aide à la stabilisation des prix en subventionnant la production en période de rareté et en la taxant en période d'abondance. Elle contribue peu aux gains de bien-être, qui proviennent majoritairement de la stabilisation apportée par le stockage public.

This paper proposes a framework for designing optimal food price stabilisation policies in a self-sufficient developing country. It uses a rational expectations storage model with risk-averse consumers and incomplete markets. Government stabilises food prices by carrying public stock and by applying a state-contingent subsidy/tax to production. The policy rules are designed to maximise intertemporal welfare. The optimal policy under commitment crowds out all private stockholding activity by removing the profit opportunity from speculation. The countercyclical subsidy/tax to production helps price stabilisation by subsidising production in periods of scarcity and by taxing it in periods of glut. It contributes little to welfare gains, most of which come from stabilisation achieved through public storage. ; Cet article propose un cadre d'analyse de politique optimale de stabilisation des prix alimentaires dans un pays en développement auto-suffisant. Il utilise un modèle de stockage à anticipations rationnelles avec des consommateurs averses au risque et des marchés incomplets. Le gouvernement stabilise les prix alimentaires par du stockage public et en appliquant une règle contingente de subvention/taxe à la production. Les règles de décision publique sont conçues pour maximiser le bien-être. La politique optimale avec engagement de l'état évince toute activité de stockage privé du fait qu'elle réduit les opportunités de profit spéculatif. La subvention/taxe contracyclique à la production aide à la stabilisation des prix en subventionnant la production en période de rareté et en la taxant en période d'abondance. Elle contribue peu aux gains de bien-être, qui proviennent majoritairement de la stabilisation apportée par le stockage public.

No es raro que en estos últimos años, el crecimiento económico que viene desarrollando el país se deba, entre otras cosas, a la expansión del mercado inmobiliario. Lo que busca el presente artículo es realizar un análisis sobre la legislación tributaria aplicable a este sector, con el propósito de determinar si ésta evoluciona a la misma velocidad que el negocio inmobiliario o si se está quedando relegada. Por otro lado, se analiza cómo la normativa tributaria se comporta en cada una de las fases del negocio constructor, empezando por el financiamiento de obra al momento de su ejecución y, finalmente, en la etapa de comercialización. Así, se resuelven inquietudes que nacen a partir de la interpretación y aplicación del Impuesto a la Renta, valiéndose el autor de informes, indicadores y la propia legislación tributaria. In recent years, we have seen that the economic growth has been developing in the country and that is due to the expansion of the housing market. What this article looks for is to analyze about the applicable tax law in this area, in order to determine if it evolves at the same speed of the housing market or if it is being relegated. On the other hand, the author analyzes how the tax legislation behaves in each phase of the construction business, starting with the construction financing at the time of its execution and, finally, the marketing. In this way, the author tries to solve the concerns that arise from the interpretation and application of the income tax, using reports, indicators and tax legislation itself.

This project examines fiscal reforms in Brazil since the 90s, focusing on the varying reform outcomes in the area of taxation, budgeting, and fiscal federalism. While there has been an extensive reorganization of fiscal federalism in the country since the mid- 1990s, much less change can be observed in the area of taxation. The federal government has managed to recentralize fiscal authority in the country, curbing the autonomy of the states by resorting to numerical rules. By contrast, while expanding massively the extractive capacity of the Brazilian state, policy-makers choose not to revamp the tax system, and to keep an inefficient system that has been capable to generate high levels of revenue. In the area of budgeting, several changes were implemented and the federal executive has been able to strengthen its control over the budget process. The economic crises in the mid-1990s created contrasting incentives to reform. While the crises episodes prompted the government to rein in subnational fiscal imbalances and ultimately to enact the Fiscal Responsibility Law, they discouraged policy-makers from introducing major changes in the tax system. This status quo bias is associated with differences in risk aversion across the issue areas but also with the incentives in the country's policy-making process. We argue that the executive derives utility from fiscal stability and inflation control because of electoral incentives and of credibility gains in international markets. This endogenous perspective allows us to understand fiscal and tax reform initiatives as generating political benefits for incumbent politicians. However, fiscal stability was attained at the cost of systemic inefficiency associated with highly regressive and distortionary taxes.

Recent empirical research on efficiency gains for Russia from WTO membership concludes that service trade liberalization especially through allowing foreign suppliers to invest in Russian service industries promises the largest gains. This points to sizable efficiency deficits in the Russian service sector. This paper departs from the question whether both the Russian sectoral protection structure and the effective rates of protection (ERPs) differ from structures and rates in benchmark countries if tax equivalents for intermediate services are taken into account. The result is that almost all Russian service industries get effectively taxed and not protected once not only tax equivalents of intermediate goods but also those of intermediate services are included in ERP calculation. Variance among industries and peak taxes in service industries are significantly higher than in a median emerging country taken as benchmark. These findings support the key role of intermediate services liberalization for the expansion of a viable Russian service sector. Results from comparing Russian effective rates of protection with those of the EU accession countries Bulgaria and Romania are not inclusive. Tax levels of the two accession countries are also high and variant and thus cannot serve as a proxy for the 'economic distance of Russia to Brussels'. Lessons for European Neighborhood Policy point to the requirement for the EU to liberalize bilateral service trade (through mode 3 supply: commercial presence ) on a quid pro quo base: without opening EU markets for Russian companies in specific services (i.e., energy distribution), Russia will probably not open its service sector for EU suppliers more than is required in order to comply with minimum WTO accession prerequisites.

This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the situation of a typical tourist destination country that is using casinos to attract and entertain foreign tourists. The objective is to invest in the sector efficiently while maximizing the amount of government revenue or profits accruing to the country. The regulator must determine how the price of gambling will be set, how many casinos will be allowed to enter the industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state-owned monopoly, private monopoly and casino association regulation. Turnover taxes on the amount of funds gambled and also annual taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The conclusion is that the economic efficiency costs and the revenue losses from the absence of effective regulation in these tourist destinations can be very substantial with welfare costs equal to the approximately 75 percent of the tax revenue generated by this sector. Furthermore it shows that while a tax on turnover can be efficient in the case of a competitive industry or a cartel association form of regulation, it will be distortunary if a private monopoly is controlling the sector. In contrast a tax on fixed costs will lead to an efficient result in the case of a competitive or private monopoly cases, but it will lead to allocate inefficiencies if the sector is regulated by a casino association that can only control the number of casino entering the sector.

This paper considers alternative forms of regulation and taxation of the casino sector. The model considers the situation of a typical tourist destination country that is using casinos to attract and entertain foreign tourists. The objective is to invest in the sector efficiently while maximizing the amount of government revenue or profits accruing to the country. The regulator must determine how the price of gambling will be set, how many casinos will be allowed to enter the industry and the form and rates of taxation. Four alternative forms of regulation are considered: price regulation, state-owned monopoly, private monopoly and casino association regulation. Turnover taxes on the amount of funds gambled and also annual taxation of the fixed costs of the casinos are evaluated. Applications of the models are carried out for North Cyprus. The conclusion is that the economic efficiency costs and the revenue losses from the absence of effective regulation in these tourist destinations can be very substantial with welfare costs equal to the approximately 75 percent of the tax revenue generated by this sector. Furthermore it shows that while a tax on turnover can be efficient in the case of a competitive industry or a cartel association form of regulation, it will be distortionary if a multi-plant private monopoly is controlling the sector. In contrast a tax on fixed costs will lead to an efficient result in the case of a competitive industry, but it will lead to economic inefficiencies if the sector is regulated by a casino association that controls the number of casino entering the sector.

В статье рассматриваются мероприятия министерства финансов по возвращению задолженностей в казну государства. Непоступление в бюджет значительных доходов от винного откупа привело к созданию ряда комитетов, которые любой ценой стремились вернуть долги. Однако правительство было ограничено в принятии решений, т. к. система откупов устраивала как чиновников-коррупционеров, получавших взятки с откупщиков, так и самих откупщиков, год от году увеличивавших свое состояние. Деятельность специальных комитетов сводилась лишь к выдаче беспроцентных рассрочек и списания недоимок. В начале царствования Александра II, с введением реформ, а также под воздействием бегства откупщика-должника Гарфункеля за границу, было принято решение о разработке положения нового устава, отменявшего откупа. В итоге с 1863 года по всей стране была введена акцизная продажа вина. ; In the article the author focuses on the measures taken by the Ministry of Finance to force the tax farmers pay off their debts to the Treasury. The debts were considerable therefore special committees were founded to return these debts at any price. However the government was limited in taking decision because the bureaucrats who took bribes from tax farmers and the last ones whose wellness increased from year to year were satisfied with this system. The work of the special committees was reduced to granting some bearing no interest installments and writing off the arrears. In the beginning of Alexander II reign when the reforms started and the debtor tax farmer Garfunkel"s escape abroad it was decided upon elaborating a new rule for the wine tax collecting and disaffirming the farming system. As a result in 1863 the excise-duty sale of wine was introduced all over the country.

In Public Policy and Administration Taylor (1999) concluded that the charter system was inadequate to safeguard consumers' and citizens' interests and that they would have to have a greater input to ensure success. Following its introduction in 1991, the Charter initiative certainly made an impact and by 1997 there were 40 main charters and perhaps 10,000 local ones. However since then the original Citizen'. Charter has, in the words of one commentator, 'perished, or at least atrophied' Drewry (2002, p.12). There is little doubt that it could have been more effective. For example, tax charters seem to have had more success - indeed the UK Taxpayers' Charter pre-dates the Citizen'. Charter, having been introduced in 1986. This paper therefore reviews the Charter initiative in the light of the development of tax charters and describes a particularly successful one - the Australian Taxpayers' Charter - that continues to provide a clear focus on twelve basic principles of tax administration. An important factor in the Australian success appears to be the more strategic approach taken with respect to the implementation, monitoring and development of its Taxpayers' Charter. The paper also presents relevant results of two surveys (N = 2,040 and 2,374) on the extent to which Australian voters consider the Australian Tax Office adheres to the principles outlined in the Charter. The evidence is consistent with Taylor'. (1999) views and concludes that initiatives such as the Citizen'. Charter would benefit from more strategic or systematic preparation that incorporates the views and expertise of a wide range of stakeholders before being introduced and for the initiative to become an integral part of the approach to standards of service thereafter.

On July 6, 2004, then-Governor James E. McGreevey signed into law a measure intended to address one of New Jersey's most contentious and explosive issues, the property tax. The law called for the creation of the Property Tax Convention Task Force (the "Task Force") to develop recommendations concerning the design of a state constitutional convention for revamping the existing property tax system. In addition to analyzing the scope, operation, and timing of a property tax convention, one of the principal tasks of the Task Force was to determine the method for the election of delegates. The New Jersey Constitution is utterly silent on the question of how delegates to a state constitutional convention should be chosen. Consequently, the Task Force had broad discretion in framing its recommendations. This Article grows out of a paper prepared for the Task Force in October 2004 on the question of delegate selection. Part II considers the limits and requirements placed on delegate selection by the United States Constitution and the Federal Voting Rights Act. Federal law protects both the right to vote and the equal representation of voters, and the vote dilution doctrine under the Voting Rights Act provides particular protection for the rights of minority voters. Beyond the question of what the law requires or forbids, there are considerable opportunities to broaden the representation of minorities, including political as well as racial minorities. Part III describes a number of alternative voting systems that are relatively uncommon, but not unknown, that can be used to make multi-member elected bodies more representative.

Many governments use technology incentives as an important component of their greenhouse gas abatement strategies. These "carrots" are intended to encourage the initial diffusion of new, greenhouse-gas-emissions-reducing technologies, in contrast to carbon taxes and emissions trading which provide a "stick" designed to reduce emissions by increasing the price of high-emitting technologies for all users. Technology incentives appear attractive, but their record in practice is mixed and economic theory suggests that in the absence of market failures, they are inefficient compared to taxes and trading. This study uses an agent-based model of technology diffusion and exploratory modeling, a new technique for decision-making under conditions of extreme uncertainty, to examine the conditions under which technology incentives should be a key building block of robust climate change policies. We find that a combined strategy of carbon taxes and technology incentives, as opposed to carbon taxes alone, is the best approach to greenhouse gas emissions reductions if the social benefits of early adoption sufficiently exceed the private benefits. Such social benefits can occur when economic actors have a wide variety of cost/performance preferences for new technologies and either new technologies have increasing returns to scale or potential adopters can reduce their uncertainty about the performance of new technologies by querying the experience of other adopters. We find that if decision-makers hold even modest expectations that such social benefits are significant or that the impacts of climate change will turn out to be serious then technology incentive programs may be a promising hedge against the threat of climate change.