Suchergebnisse

As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian territorial-administrative (all Romanian territorial administrative units except Bucharest - the capital city), this research compares local revenue mobilization (calculated as: effectively collected revenues, as a share of what was predicted at the beginning of the budgetary year) for the 2008 - 2011 period, trying to determine if the type of a territorial administrative unit influences its public revenue mobilization. The post hoc ANOVA showed that the type of a local institution (be it commune, city, municipality, county or sector) does not affect the level of revenue collection (proxied by collected/predicted revenues); where such relationships between these two variables were found, they were rather spurious and did not surfaced across the entire dataset.

Fiscal capacity through Local Own-Source Revenuedescribes the region's ability to explore existing sources of income in the region. Data from BPS (2019) on the level of regional independence shows 11 provinces in the low category, 15 provinces in the low category, and eight provinces in the moderate category. Until now, no province in Indonesia has been included in the high category of regional independence. The novelty of this study, trying to revisit the issue of Local Own-Source Revenue in Indonesia. The purpose of the study was to analyze the influence of per capita GDP variables, the value of the trade sector, and the value of the agricultural sector on Local Own-Source Revenuecapacity. Local Own-Source Revenue capacity is measured using the concept of tax capacity, namely Local Own-Source Revenuedivided by PDRB. The object of the study was 34 provinces in Indonesia during the period 2010-2019 (10 years). The research method uses an unbalanced regression panel with a fixed-effect model approach. The study results were that the per capita GDP had a positive and significant effect on Local Own-Source Revenue capacity. The trade sector had a positive and insignificant effect, and the agricultural sector had a significant negative impact on Local Own-Source Revenuecapacity. Therefore, the Provincial Government needs to continue to increase GDP per capita, issue regulations, and maintain regional conditions to support trade activities and approach the public to pay taxes, especially provincial taxes. The provincial government also needs to increase the downstream and industrialization of agricultural products to increase the capacity of Local Own-Source Revenue. Keywords: Local Own-Source Revenue; Tax Capacity

After an empirical research into the existing revenue structure, collection methods, management of collection resources, and revenue performance of the Kumasi Metropolis in Ghana, the conclusion is that the quality of revenue administration is the key determinant of a successful local revenue generation for development. To improve local revenue administration, therefore, it is proposed, among others: ratepayers' participation in the entire revenue generation process, concentration of collection efforts on productive sources, improvement of revenue reporting and auditing, introduction of a system of incentives and sanctions to increase revenue collector's productivity and provision of community facilities as motivation to raise the level of citizenry's willingness to pay local rates. (DÜI-Hff)

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.

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.

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.