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This report by the Board of Economic Advisors at the South Carolina Budget and Control Board provides the bill number, author, and committee requesting impact statement, bill summary, revenue impact, and explanation.

This report by the Board of Economic Advisors at the South Carolina Budget and Control Board provides the bill number, author, and committee requesting impact statement, bill summary, revenue impact, and explanation.

This report by the Board of Economic Advisors at the South Carolina Budget and Control Board provides the bill number, author, and committee requesting impact statement, bill summary, revenue impact, and explanation.

This report by the Board of Economic Advisors at the South Carolina Budget and Control Board provides the bill number, author, and committee requesting impact statement, bill summary, revenue impact, and explanation.

ABSTRACT Around 50.82% of the age group 15-19 years were smokers in Makassar city, one of which was influenced by tobacco ads exposure (National Institute of Health Research and Development, 2019b). This study aimed to evaluate the violation of tobacco product advertising to Local Regulation of South Sulawesi No. 1 of 2015 on Smoke-Free Area (SFA) in 2019 and its contribution to local revenue of Makassar City in 2018. This was a descriptive study through a quantitative approach with cross sectional design. The observation was conducted on 21 major roads and the document review was performed by processing and analyzing the secondary data of the Regional Revenue Department of Makassar City 2018. Data were analyzed descriptively using IBM SPSS 22. This study found around 51% of 619 tobacco advertising (banner, billboard, name board, poster, pushcart, and video Tron) did not comply with the Local Regulation of South Sulawesi 1/2015. The violations were located in SFA (2%); near schools and healthcare facilities (14%); cut off the roads (16%); the size >72 m2 (6%); and near government offices (40%). The contribution of tobacco advertising was only IDR 736,643,634,-., which was around 0.02% of the local revenue. The violation of tobacco advertising to the Local Regulation 1/2015 and a very small contribution to local revenue showed that Mayor Regulation on Total Tobacco Advertising, Promotion, and Sponsorship (TAPS) Ban should be carried out immediately to prevent children to be the target tobacco industries in Makassar City.Keywords: tobacco advertising, TAPS contribution, local revenue

This article aims to assess whether or not property rates in Ghana are a good potential source of local revenue. Through detailed analysis of six local government case studies, we find that present prospects for most rural local areas to raise substantial rate revenue are circumscribed, but in urban councils they are more promising. Nevertheless, no council is able to collect rates fully and from all rateable properties. This is attributed to several factors: the politicisation of taxation; ethnic homogeneity; intergovernmental transfers; partisan local government elections; resistance caused by elite design; and the denial of public information. Although these factors have been identified in previous literature, the study includes new findings which challenge received academic thinking on how they affect local tax collection in developing countries.

This article aims to assess whether or not property rates in Ghana are a good potential source of local revenue. Through detailed analysis of six local government case studies, we find that present prospects for most rural local areas to raise substantial rate revenue are circumscribed, but in urban councils they are more promising. Nevertheless, no council is able to collect rates fully and from all rateable properties. This is attributed to several factors: the politicisation of taxation; ethnic homogeneity; intergovernmental transfers; partisan local government elections; resistance caused by elite design; and the denial of public information. Although these factors have been identified in previous literature, the study includes new findings which challenge received academic thinking on how they affect local tax collection in developing countries.

This study aims to determine the development and analyze the performance of PAD management in Pariaman city, which is measured by regional financial analysis, namely looking at the level of revenue of PAD, PAD growth rate, PAD effectiveness ratio, PAD elasticity ratio, and Pariaman PAD tax ratio. This type of research is descriptive research using regional financial ratio analysis. The results of the study can be concluded that the development of regional original income in the city of Pariaman experienced fluctuations every year, even though the growth of the city of Pariaman was always positive, despite an increase and decrease every year. Viewed in terms of the effectiveness of regional revenue, the effectiveness rate is above 100%, although in 2016 and 2017 it produces values below 100 but can still be classified as very effective because they still range from 75-100. In addition, from the overall elasticity level it can be said to be less elastic because the results obtained are a small majority of 1, whereas if viewed from the perspective of the accepted local tax ratio, especially at regional revenue, the tax ratio is very good because of increasing annual returns and value above 100.

In the decentralization era, local independence is the logic consequence of the implementation of fiscal decentralization. Further, fiscal decentralization has potentially to increase economic efficiency of the local government if compared with the central government. This research analyzed the effect of capital expenditure through Regional Gross Domestic Product (RGDP) on Local Revenue. The sample in this study was 38 districts/ cities in East Java province in Indonesia using path analysis. The results showed some findings, first, capital expenditures which divided into productive capital expenditures and less productive capital expenditures has affect on regional gross domestic product. Second, regional gross domestic product has affects on the forming components of local revenue. Furthermore, less productive capital expenditures and productive capital expenditures have indirect effect on local revenue through regional gross domestic product.

Central governments recognize the key role played by local governments in the developmental agenda of these local areas, especially the effort at generating sufficient revenue locally to fund its own projects and programs. Ensuring effectiveness in decentralization calls for sufficient financial resources to help run the administrative machinery and foster local-level development. The study set out to examine the main challenges affecting local revenue mobilization in Ghana using the experience of three selected districts. To understand these key challenges, this study adopted the case study design to select three administrative assemblies in Ghana. The study found many delays in releasing funds from the central government in terms of releases, poor IGF mobilization affecting operationalization of the district budgets, and ability to carry out socio-economic and infrastructural projects. The study recommends that a PPP arrangement for revenue mobilization should be structured to benefit the Assembly.

The strengthening of demands for a good financial management and accountability system encourages the government to improve performance in financial management in order to produce good and transparent financial reports. The purpose of this study was to determine the effect of local revenue and Special Allocation Funds on Direct Expenditures for City Government in West Java Province for the 2015-2019 period. The method used is descriptive and verification methods with a quantitative approach. The analysis samples in this research are 5 City Government Financial Reports in West Java Province for 5 periods. The data analysis technique used in this study is the Statistical Package for the Social Sciences (SPSS) using the IBM SPSS Statistics 20 software. The results show that local revenue has a positive effect on Direct Expenditures and Special Allocation Funds have a positive effect on Direct Expenditures in City Government. In West Java Province for the period 2015-2019.