المؤلفون: Christl, Michael, Bélanger, Alain, Conte, Alessandra, Mazza, Jacopo, Narazani, Edlira

المصدر: Fiscal Studies ; 43 ; 4 ; 365-385

مصطلحات موضوعية: Wirtschaft, Sozialwissenschaften, Soziologie, Economics, Social sciences, sociology, anthropology, EUROMOD, fiscal impact, microsimulation, tax-benefit system, EU-SILC 2015, EU-LFS, Öffentliche Finanzen und Finanzwissenschaft, Migration, Public Finance, Sociology of Migration, Simulation, Einwanderung, EU, Steueraufkommen, immigration, tax revenue

الوصف: The increasing flow of immigrants into Europe over the last decade has generated a range of considerations in the policy agenda of many receiving countries. One of the main considerations for policymakers and public opinion alike is whether immigrants contribute their 'fair' share to their host country's tax and welfare system. In this paper, we assess the net fiscal impact of intra-EU and extra-EU migration in 27 European Union (EU) Member States. We find that migrants in the EU, on average, contribute more than natives to welfare states. However, when we take an age-specific life-cycle perspective, we find that natives generally show a higher net fiscal contribution than both groups of migrants. Among migrants, extra-EU migrants contribute less than intra-EU migrants. We then use a demographic microsimulation model to project the potential net fiscal impact of migration in the EU into the future. We show that despite the fact that intra-EU migration contributes to reduce the strong negative impact of population ageing, its contribution is not sufficient to offset the negative fiscal consequences.

العلاقة: https://www.ssoar.info/ssoar/handle/document/92708Test; http://nbn-resolving.org/urn:nbn:de:0168-ssoar-92708-3Test; https://doi.org/10.1111/1475-5890.12314Test

الإتاحة: https://doi.org/10.1111/1475-5890.12314Test
https://www.ssoar.info/ssoar/handle/document/92708Test
http://nbn-resolving.org/urn:nbn:de:0168-ssoar-92708-3Test

المؤلفون: Zebua, Nur Aini, Hastuty, Widy

المصدر: Jurnal Sains dan Teknologi; Vol. 5 No. 3 (2024): Jurnal Sains Dan Teknologi; 926-932 ; 2714-8661 ; 10.55338/saintek.v5i3

مصطلحات موضوعية: Effectiveness, Disbursement of Arrears, Taxes, Taxpayer Compliance, Tax Revenue

الوصف: Pemerintah mengupayakan sumber penerimaan terutama dari sektor fiskal sebagai salah satu sumber penerimaan negara yang berpotensial paling besar. Pajak merupakan salah satu iuran wajib masyarakat dengan menyerahkan sebagian dari kekayaannya kepada kas negara yang disebabkan oleh suatu keadaan. Tetapi tidak ada jasa timbal balik dari pemerintah secara langsung. Namun karena keterbatasan pengetahuan tentang peraturan perpajakan masyarakat mengakibatkan semakin meningkatnya jumlah wajib pajak yang belum melunasi pajak sesuai dengan jangka waktunya, serta jumlah tunggakan pajak yang tidak seimbang dengan pembayarannya. Sistem penagihan yang masih memilik ihambatan menimbulkan semakin meningkatnya tunggakan pajak. Tujuan penelitian adalah menilai keefektifan dari pencairan tunggakan pajak dan Kepatuhan wajib pajak terhadap penerimaan pajak yang tercermin dalam perkembangan dari rencana dan realisasi pungutan pajak oleh Kantor Pelayanan Pajak Pratama Polonia pada Tahun 2019 sampai dengan 2022. Adapun metode dalam penelitian ini yaitu kualitatif. Alat analisis yang digunakan oleh penelitian ini adalah analisis keefektifan pencairan tunggakan pajak dan analisis keefektifan penerimaan pajak pada tahun 2019 sampai dengan 2022. Hasil penelitian menunjukkan keefektifan suatu tunggakan pajak dan penerimaan pajak setiap tahunnya di Kantor Pelayanan Pajak Pratama Polonia berjalan dengan baik.

وصف الملف: application/pdf

العلاقة: http://ejournal.sisfokomtek.org/index.php/saintek/article/view/2849/1844Test; http://ejournal.sisfokomtek.org/index.php/saintek/article/view/2849Test

الإتاحة: https://doi.org/10.55338/saintek.v5i3.2849Test
https://doi.org/10.55338/saintek.v5i3Test
http://ejournal.sisfokomtek.org/index.php/saintek/article/view/2849Test

المؤلفون: Ponce Gutiérrez, Jorge Luis, Navarrete Mendoza, Erika Janeth

المصدر: Torreon Universitario Magazine; Vol. 13 No. 36 (2024); 84-92 ; Revista Torreón Universitario; Vol. 13 Núm. 36 (2024); 84-92 ; 2313-7215 ; 2410-5708

مصطلحات موضوعية: Tax revenue, Tax Policy, Tax Pressure, Tax Collection, Progressive System, Tax System, Regressive System, Ingresos tributarios, Política Tributaria, Presión Tributaria, Recaudación Tributaria, Sistema progresivo, Sistema Tributario, Sistema regresivo

الوصف: The main objective of this research work is to carry out an analysis of the public finances of Nicaragua focused on the collection of tax revenues and to verify that the Nicaraguan tax system has undergone notable changes with the implementation of tax policies, that is, to reduce the gap of regressiveness and approach a more progressive system that is fair and equitable in fiscal terms. The regressivity gap of the Nicaraguan tax system has been significantly reduced in the last 14 years, the regressivity for the year 2007 was 69.7% in the course of the collection time series analyzed, it was determined that for the year 2020 the regressivity is of 56.3%, that is, the fiscal policy of reducing the fiscal burden in indirect taxes has had notable effects, while the progressiveness of the system is significantly visible given that wealth is being taxed more for the year 2007, the progressiveness was 30.3% and in the year 2020 was 43.7%. It should be noted that the growing evolution of tax revenue collection has allowed these changes in the collection system to be notable in fiscal matters. ; El presente trabajo de investigación tiene como objeto fundamental realizar un análisis de las finanzas públicas de Nicaragua focalizada a la recaudación de los ingresos tributarios y constatar que el sistema tributario de Nicaragua ha sufrido cambios notables con la implementación de políticas tributarias, es decir disminuir la brecha de regresividad y aproximarnos a un sistema más progresivo justo y equitativo en términos fiscales. La brecha de regresividad del sistema tributario de Nicaragua se ha disminuido notablemente en los últimos 14 años, la regresividad para el año 2007 era de 69.7% en el transcurso de la serie de tiempo de recaudación analizada se determinó que para el año 2020 la regresividad es de 56.3% es decir la política fiscal de disminuir la carga fiscal en impuestos indirectos ha tenido efectos notables mientras que progresividad del sistema es significativamente visible dado a que se está gravando más la ...

وصف الملف: application/pdf; text/html

العلاقة: https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436/11244Test; https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436/11245Test; https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436/11246Test; https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436/11247Test; https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436/11248Test; https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436Test

الإتاحة: https://doi.org/10.5377/rtu.v13i36.17628Test
https://revistasnicaragua.cnu.edu.ni/index.php/torreon/article/view/8436Test

المؤلفون: Mmbulaheni, Asiashu Given, Nyamazunzu, Zvikomborero, Dagume, Mbulaheni Albert

المصدر: International Journal of Applied Economics, Finance and Accounting; Vol. 19 No. 1 (2024): In Progress; 82-96 ; 2577-767X

مصطلحات موضوعية: Tax compliance, Tax determinants, Tax revenue

الوصف: This study investigates the determinants of tax revenue performance in South Africa using time series data from 1990–2018. The study uses Augmented Dickey Fuller and the Kwiatkowski–Phillips–Schmidt–Shin (KPSS)tests to test stationarity in time series, while Johansen co-integration and error correction models identify long-run and short-run dynamics among variables. The results of the study revealed that Gross Domestic Product (GDP) per capita, foreign direct investment, and trade openness are statistically significant and positively related to tax revenue performance. Unemployment was found to be statistically significant but also negatively correlated with tax revenue performance, while inflation was found to be negative but not statistically significant. The research's diagnostic tests confirmed the validity of the study model, revealing no serial correlation, heteroscedasticity, and a stable and correctly specified model. This study assists policy makers in having a thorough understanding of the determinants of tax revenue performance, and as a result, policymakers may create tax laws that complement the nation's economic environment. Knowing which variables, like GDP per capita, foreign direct investment, and trade openness, have a favourable impact on tax collection allows for more focused policy interventions. Understanding the relationship between tax rates and revenue performance is helpful in determining the ideal tax rates. Based on empirical data, policymakers can modify tax rates to maximise revenue without inhibiting economic growth. The study recommends that the South African government should enhance GDP, encourage foreign direct investment, decrease unemployment, and promote trade openness to enhance tax revenue performance.

وصف الملف: application/pdf

العلاقة: http://onlineacademicpress.com/index.php/IJAEFA/article/view/1515/1026Test; http://onlineacademicpress.com/index.php/IJAEFA/article/view/1515Test

الإتاحة: https://doi.org/10.33094/ijaefa.v19i1.1515Test
http://onlineacademicpress.com/index.php/IJAEFA/article/view/1515Test

المؤلفون: Zarwani, Kusnanda Imam, Martani, Dwi

المساهمون: Lembaga Pengelola Dana Pendidikan (LPDP)

المصدر: Jurnal Akuntansi dan Perpajakan; Vol 10, No 1 (2024): Maret 2024; 54-72 ; 27213692 ; 23386010

مصطلحات موضوعية: corporate income tax, dispute, geothermal, government share, non-tax revenue, self-assessment

الوصف: To increase the effectiveness of geothermal resource management in Indonesia, the government has delegated authority to operate geothermal resources to private entities in the form of Joint Operating Contracts. Private sector involvement in geothermal operations contributes to non-tax state revenue through a Government Share. Geothermal contractors calculate their Government Share. Compliance audits were conducted to test the conformity of the Government Share with applicable regulations. Based on the results of these compliance audits, the Ministry of Finance issued a geothermal notice of non-tax state revenue assessment. Disputes between geothermal contractors and the government regarding geothermal information of non-tax state revenue assessment have been occurring since 2013. This research aims to identify the types of disputes and the main causes of geothermal non-tax state revenue disputes and propose recommendations for improvement. This study employs New Public Management (NPM) theory, the Natural Resource Taxation concept, and relevant regulations as a literature review. This study is a case study of problem diagnosis using a qualitative approach. The analysis was conducted by reviewing the literature and analyzing geothermal non-tax state revenue dispute documents. Interviews were conducted to confirm the literature review findings and dispute document analysis. The results of this research indicate that geothermal non-tax state revenue disputes arise due to differences in interpretation, unclear regulations, issues of burden of proof, and disagreements between geothermal contractors and auditors. This research recommends the issuance of Government Regulations related to allowable operating costs in geothermal operations. This recommendation is expected to minimize future disputes related to geothermal non-tax state revenue and enhance legal certainty to optimize geothermal utilization in Indonesia.

وصف الملف: application/pdf

العلاقة: https://jurnal.unmer.ac.id/index.php/ap/article/view/11526/pdfTest; https://jurnal.unmer.ac.id/index.php/ap/article/view/11526Test

الإتاحة: https://doi.org/10.26905/ap.v10i1.11526Test
https://jurnal.unmer.ac.id/index.php/ap/article/view/11526Test

المؤلفون: Zhang, Dan, Zheng, Shaoxin, Fu, Wanchun

المصدر: Information Technology and Control ; Vol. 52 No. 4 (2023); 811-818 ; 2335-884X ; 1392-124X

مصطلحات موضوعية: GM (1,1), LSSVM, influencing factors, secondary planning, tax revenue forecasting

الوصف: In view of the complex influencing factors of tax revenue, the highly non-linear relationship among the influencing factors and the difficulty in predicting tax revenue, this paper proposes to use GM (1, 1) Combined with LSSVM, and it calculates the tax forecasting of China. This paper selects the proportion of the first industry, the ratio of import and export trade to GDP, GDP, the number of urban employment population, the proportion of residents' disposable income and tax revenue in fiscal revenue as the influencing factors, and uses GM (1, 1) and LSSVM respectively to predict the tax revenue of our country, establishes the quadratic programming model to determine the optimal combination weight for the formation of the combination predicting model of tax revenue in our country, make an empirical analysis with the tax revenue of our country from 2000 to 2018 as the research object, and compare the prediction results with LSSVM model, GM (1,1) model and improved GM (1,1) model. The results show that the prediction model of China's tax revenue based on GM (1,1) and LSSVM has a high fitting accuracy with the test set, which can reflect the complex non-linear relationship between various factors. It is of great significance for the development of prediction on Chinese tax revenue and the formulation of a scientific and effective national financial budget.

وصف الملف: application/pdf

العلاقة: https://itc.ktu.lt/index.php/ITC/article/view/32693/16187Test; https://itc.ktu.lt/index.php/ITC/article/view/32693Test

الإتاحة: https://itc.ktu.lt/index.php/ITC/article/view/32693Test

المؤلفون: Wiguna, Yordan, Wijaya, Suparna

المصدر: Educoretax; Vol. 4 No. 4 (2024); 476-489 ; Educoretax; Vol 4 No 4 (2024); 476-489 ; 2808-8271 ; 10.54957/educoretax.v4i4

مصطلحات موضوعية: Corporate Income Tax, Corruption Control, Foreign Direct Investment, Shadow Economy, Tax Revenue

الوصف: Taxation is an essential mechanism that funds government expenditures and underpins the growth and development of any country. This research examines the influence of the shadow economy and foreign direct investment (FDI) on corporate income tax revenue in Latin America, considering the moderating role of corruption control. Using panel data regression analysis, we analyze data from various Latin American countries to explore the complex interactions between these economic factors and tax revenue. Our findings indicate that corruption control has a positive and significant effect on corporate income tax revenue. However, the relationship between the shadow economy and tax revenue changes when moderated by corruption control. Without moderation, the shadow economy positively impacts tax revenue, but in the presence of higher corruption control, it leads to reduced tax revenue. Similarly, while FDI initially shows a positive impact on tax revenue, this effect turns negative when considering corruption control. These findings shed light on the nuanced relationships between economic factors and tax revenue in Latin America, offering valuable insights for policy formulation and future research. ; Taxation is an essential mechanism that funds government expenditures and underpins the growth and development of any country. This research examines the influence of the shadow economy and foreign direct investment (FDI) on corporate income tax revenue in Latin America, considering the moderating role of corruption control. Using panel data regression analysis, we analyze data from various Latin American countries to explore the complex interactions between these economic factors and tax revenue. Our findings indicate that corruption control has a positive and significant effect on corporate income tax revenue. However, the relationship between the shadow economy and tax revenue changes when moderated by corruption control. Without moderation, the shadow economy positively impacts tax revenue, but in the presence of higher ...

وصف الملف: application/pdf

العلاقة: https://jurnalku.org/index.php/educoretax/article/view/808/660Test; https://jurnalku.org/index.php/educoretax/article/view/808Test

الإتاحة: https://doi.org/10.54957/educoretax.v4i4.808Test
https://doi.org/10.54957/educoretax.v4i4Test
https://jurnalku.org/index.php/educoretax/article/view/808Test

المؤلفون: Aprianto, Joko, Wibowo, Puji

المصدر: Journal of Law, Administration, and Social Science; Vol 4 No 2 (2024); 186-199 ; 2809-2295 ; 10.54957/jolas.v4i2

مصطلحات موضوعية: Gross split, Non-tax revenue, Oil and gas revenue, Production sharing contract

الوصف: Production Sharing Contract (PSC) is a popular scheme for managing interests between oil and gas companies as contractors and the central government as a principal. PSC has been becoming attractive for contractors because the contract provides an incentive, and cost-recovery scheme, whereas all production costs during exploration and exploitation stages would be recovered by the government. However, this long-standing contract creates serious problems regarding efficiency and government revenue aspects. To address these issues, in early 2017, the Ministry of Energy and Mineral Resources stipulate a new regulation to propose a new scheme contract namely gross-split. This policy aims to promote more investment in the oil and gas exploration sector so that lifting can be increased, and also, as an effort to eliminate the debate over cost recovery. In contrast to the cost recovery PSC, in a gross split PSC, there is no longer an assume and discharge facility for indirect taxes and other levies given to contractors. This study aims to determine the implications of the PSC gross split on the oil and gas revenue accounting policy. The author conducted interviews with several informants and analyzed the data using the interactive model of Miles and Huberman. As a result, the gross split implies the recognition of Oil and Gas revenue using gross principle

وصف الملف: application/pdf

العلاقة: https://jurnalku.org/index.php/jolas/article/view/760/592Test; https://jurnalku.org/index.php/jolas/article/view/760Test

الإتاحة: https://doi.org/10.54957/jolas.v4i2.760Test
https://doi.org/10.54957/jolas.v4i2Test
https://jurnalku.org/index.php/jolas/article/view/760Test

المؤلفون: Wahyuni, Desak Ari Gita, Wijaya, Suparna

المصدر: Educoretax; Vol 4 No 2 (2024); 126-140 ; 2808-8271 ; 10.54957/educoretax.v4i2

مصطلحات موضوعية: Exchange rate, Goods and services tax revenue, Government effectiveness, Per capita income

الوصف: Taxes have been known as the main source of revenue in every country. Tax on Goods and Services is a clear example of how tax revenue can contribute as a source of government revenue. This type of tax has been implemented in more than 143 countries in the world under the name Goods and Services Tax (GST) or Value Added Tax (VAT), including developed and developing countries which are members of the East Asia and Pacific region. Over the past few years, the issue of GST has become a hot topic of discussion as an approach in fiscal policy to reduce the budget deficit. New challenges and risks arose in line with the efforts of policy makers to maintain and accelerate economic growth in the East Asia and Pacific region. Deglobalization, population aging, and climate change overshadow the prospects for economic growth in this region, which has initially developed rapidly through trade. This research contributes to presenting the results of empirical literature regarding the determinants of tax revenue on goods and services in 12 countries that are members of the East Asia and Pacific region during the 2010-2019 period. Through a quantitative approach and panel data regression analysis method, the results show that the dependent variable GST can be explained by the independent variables consisting of Per Capita Income (PCI) and Exchange Rate (EXCH) of 56.42%. Per Capita Income, Exchange Rate has a positive and significant effect on Goods and Services Tax revenue. Meanwhile, moderation by the Government Effectiveness variable weakens the influence of the two independent variables so that the PCI and EXCH coefficient values become negative. This study also uses the variable Service Sector Contribution to GDP (SERV) as a control variable.

وصف الملف: application/pdf

العلاقة: https://jurnalku.org/index.php/educoretax/article/view/729/547Test; https://jurnalku.org/index.php/educoretax/article/view/729Test

الإتاحة: https://doi.org/10.54957/educoretax.v4i2.729Test
https://doi.org/10.54957/educoretax.v4i2Test
https://jurnalku.org/index.php/educoretax/article/view/729Test

المؤلفون: Wulandari, Destiny, Wijaya, Suparna

المصدر: Educoretax; Vol 4 No 2 (2024); 141-158 ; 2808-8271 ; 10.54957/educoretax.v4i2

مصطلحات موضوعية: Government’s expenditure, Income tax revenue, Service sector, Trade openness

الوصف: This study aims to examine the effect of trade openness and service sector on income tax revenue in East Asia and Pacific countries from 2008 to 2019. It was examined by setting government’s expenditure as a moderating variable and manufacturing sector and regulatory quality as control variables. It was performed by using a panel-corrected standard error (PCSE) model. The results of the study show that prior to moderation, trade openness has no significant effect, while the service sector has a significant negative effect on income tax revenue. After being moderated by government’s expenditure which has a significant positive effect on income tax revenue, the government’s expenditure moderates the effect of trade openness and the service sector on income tax revenue. However, the moderation only increases the trade openness’ effect on income tax revenue. The service sector’s effect on income tax revenue is reduced by the moderation. It implies that the optimization of income tax revenue can be carried out through government’s expenditure so that the trade openness and the service sector can be boosted. However, to prevent the negative effect of the service sector on income tax revenue, additional efforts are needed to make the informal sector from the service sector as the source of negative effect become the formal sector.

وصف الملف: application/pdf

العلاقة: https://jurnalku.org/index.php/educoretax/article/view/730/548Test; https://jurnalku.org/index.php/educoretax/article/view/730Test

الإتاحة: https://doi.org/10.54957/educoretax.v4i2.730Test
https://doi.org/10.54957/educoretax.v4i2Test
https://jurnalku.org/index.php/educoretax/article/view/730Test