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This study aims to find out how the strengths, weaknesses, opportunities, and threats of advertisement tax revenue are and how the strategy is carried out by the Makassar City Government in increasing advertisement tax revenues in Makassar City. This research was conducted at the Office of the Regional Tax and Retribution Management Agency of Makassar City. The key respondents of this research are the Head of Division, Subdivision, and staff of Regional II Revenue Management Division. The method of collecting data is through in-depth interviews with respondents and analysis data on advertisement tax receipts, inflation data, and Makassar City GDP. The research data was analyzed using SWOT analysis. The results of the study: 1) analysis of the taxation environment, consisting of a) Strengths b) Weaknesses c) Opportunities, and 2) Strategies to increase advertising tax revenue: a) Increasing human resources and efforts to eliminate the negative organizational culture; b) Improving tax collection management; c) Improving the implementation of the Regional Regulation on PDRD; d) Increasing support for facilities and infrastructure, and e) Law enforcement.

Tax revenue is a function of laws & administration as well as economic activity. Examined are four theories that purport to explain revenue raising in contemporary Western nations: universal abstractions about economic systems, national culture, tax-specific characteristics, & avoidance of political costs through political inertia. Analysis of revenues from 10 major taxes in 20 OECD (Organization for Economic Cooperation & Development) nations between 1955 & 1982 is used to test these theories. It is shown that national tax systems have too little in common to validate universalistic generalizations, & tax-specific influences can only be identified for a few major revenue sources. The inertial persistence of substantial national distinctiveness reflects a non-decision-making approach to tax policy by politicians; their strategy is to rely primarily on revenue-buoyant taxes authorized by past legislation rather than risk political blame for introducing new taxes. 8 Tables, 52 References. Modified HA

This paper examines over‐shifting in excise taxes, using the constant elasticity demand function under monopolistic competition. We apply the solution for price from this model to previous studies to obtain estimated price elasticities of demand. We also derive the excise tax, which maximizes tax revenue under this formulation, resulting in a revenue‐maximizing tax‐price ratio based upon the price elasticity. The model is applied to some previous experience regarding excise tax increases for alcoholic beverages and cigarettes. Our study offers structural insights behind empirical research that finds over‐shifting. The model can also be used to help construct excise tax policy.

This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments and political regimes. This gives a richer characterisation than previous studies. Lower income countries are vulnerable to shocks, especially in terms of trade (associated with the greatest revenue loss): democratic regimes seem to be less vulnerable to revenue losses due to shocks than non-democracies whereas revenue in resource rich countries is more vulnerable to shocks (except natural disasters) than non-resource rich countries. We find a negative relationship between manufacturing exports and revenue in lower income countries.

This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments and political regimes. This gives a richer characterization than previous studies. Lower income countries are vulnerable to shocks, especially in terms of trade (associated with the greatest revenue loss): democratic regimes seem to be less vulnerable to revenue losses due to shocks than non-democracies whereas revenue in resource rich is more vulnerable to shocks (except natural disasters) than non-resource rich countries. We find a negative relationship between manufacturing exports and revenue in lower income countries.

Other written product issued by the General Accounting Office with an abstract that begins "The Joint Financial Management Improvement Program Non-Income Tax Revenue System Requirements documents is intended to provide a common set of non-income tax revenue financial information requirements with which each agency's integrated financial management system must be consistent. This document delineates those interface requirements between non-income tax revenue and other systems that are critical to the performance of both functions. These requirements are intended to be available to all users who rely on the information to carry out their responsibilities. This document does not address system requirements associated solely with the non-income tax revenue process."