From the Tax-for-Fee Reform to the Abolition of Agricultural Taxes: The Impact on Township Governments in North-west China

2007 ◽  
Vol 189 ◽  
pp. 43-59 ◽  
Author(s):  
John James Kennedy
Keyword(s):  
Central Government ◽  
County Government ◽  
West China ◽  
North West ◽  
Local Revenue ◽  
Revenue Collection ◽  
Provision Of Services ◽  
Basic Services ◽  
Administrative Units ◽  
The Impact

Over the last decade, there have been numerous reports of rural discontent and unrest over excessive local taxes and fees known as villagers' burdens. In response, the central government enacted the tax-for-fee reform (TFR) in 2002 that abolished local fees levied on individuals and rural households in favour of a single agricultural tax. In addition the central government has announced plans to eliminate the agricultural tax as well after 2006. The aim of the TFR is to streamline local revenue collection and establish a more transparent and efficient provision of services. The immediate result, however, is a dramatic reduction in the autonomy of township governments as well as the provision of local services. Poorer townships have become more dependent on county government for revenues, and these townships function more like county administrative units than local self-governments. Moreover, many services have also been cut due to a lack of local revenues. In north-west China, there has been a sharp decline in the provision of educational and medical services. The solution is an increase in county remittances, but these are slow and uneven, and the combination of reduced autonomy and services has produced a number of “administrative shells” at the township level. If the inefficacy continues, then there may be even greater rural discontent and unrest over the loss of basic services than there was over increasing villagers' burdens.

scholarly journals Analysis of Financial Statement of NRC Agro with Special Reference to Goods and Service Tax

2019 ◽  
pp. 45-65
Author(s):  
Nalla Bala Kalyan ◽  
Toopalli Sirisha
Keyword(s):  
Service Provider ◽  
Central Government ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Data ◽  
Goods And Services ◽  
The Past ◽  
Provision Of Services ◽  
The Impact

The analysis of financial statements is an important aid to financial analysis. They provide information on how the firm has performed in the past and what is its current financial position. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The analysis is done by establishing relationship between the different items of financial statements. The target of this paper is to examine the major features of GST. GST also known as the Goods and Services Tax is defined as the giant indirect tax structure premeditated to maintain and enhances the economic enlargement of a country. Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. This paper has also focused on the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario.

Effects of cutting and burning on regeneration of Alhagi sparsifolia Shap. on the southern fringe of the Taklamakan Desert, North-west China

2012 ◽  
Vol 34 (4) ◽  
pp. 389 ◽  
Author(s):  
Haifeng Li ◽  
Fanjiang Zeng ◽  
Dongwei Gui ◽  
Ligang Zhang ◽  
Cong Song ◽  
...  
Keyword(s):  
Human Disturbance ◽  
Alhagi Sparsifolia ◽  
West China ◽  
The Sustainable Development ◽  
Growth And Survival ◽  
Taklamakan Desert ◽  
North West ◽  
Southern Fringe ◽  
The Impact ◽  
Growing Population

Indigenous vegetation such as Alhagi sparsifolia Shap. (Fabaceae) has been severely damaged in recent years because of the growing population and increasing land use on the southern margin of the Taklamakan Desert. Alhagi sparsifolia plays an important role in supporting the fragile ecosystem in the oasis foreland as it has multiple ecological and economic functions. Cele Oasis, located on the southern rim of the Taklamakan Desert, was used to investigate the impact of human disturbance on regeneration of A. sparsifolia in the oasis–desert ecotone. Observations of A. sparsifolia in response to cutting and burning were conducted in 2010 and 2011. The results showed that burning in spring significantly decreased height and biomass in comparison to cutting in the fall. Moreover, biomass was decreased by spring burning more than by spring cutting. Burning in spring is no advantage for the growth and survival of A. sparsifolia. Cutting in fall appears to be a useful treatment for increasing the production from and survival of A. sparsifolia that could facilitate the sustainable development of the Cele Oasis.

scholarly journals Minimizing Central-Local Relation using Local Resource Mobilization in Bangladesh

2015 ◽  
Vol 5 (2) ◽  
pp. 78
Author(s):  
Fakhrul Islam
Keyword(s):  
Central Government ◽  
Resource Mobilization ◽  
Local Resource ◽  
Local Revenue ◽  
Revenue Collection ◽  
Local Resources ◽  
Local Relation ◽  
And Performance ◽  
Set Up ◽  
Revenue Administration

AbstractUnion Parishad (UP) is the lowest tier of rural local government plays an important role to fulfill the demand and aspiration of local people and the overall development of the country. But UP (Union Parishad) in Bangladesh are yet to perform optimal local revenue mobilization. This paper examines opportunities and constraints local revenue trend and performance and the problems of revenue mobilization and to provide a strategy for reducing dependency on the central government and enhancing the revenue collection of Union Parishad. The analysis is exemplified by exploratory and descriptive method and social survey has been arranged for collecting data and information from Unions of Bajitpur upazilla under Kishoregonj district. A general conclusion emerging from the study is that despite revenue potentials, weak revenue administration, less power to create new source of revenue, lack of people’s participation, lack of permanent tax collector and political and central control are the major impediments on local resource mobilization. This study tries to explore potential area of resource and suggested to control political pressure, to set up campaign and workshop on resource mobilization and bringing awareness among the citizens as well as UP officials.Key Words: Local Resources, Mobilization, Dependency, Central Government, Potential Income Area. 

scholarly journals Bagaimana Pemerintah daerah merespon Fiscal Stress?

2019 ◽  
Vol 10 (2) ◽  
pp. 76
Author(s):  
Iqbal Lhutfi ◽  
Hamzah Ritchi ◽  
Ivan Yudianto
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Capital Expenditure ◽  
Primary Data ◽  
Capital Expenditures ◽  
Fiscal Stress ◽  
Regional Government ◽  
Local Revenue ◽  
Current Period ◽  
The Impact

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>ABSTRACT</span></p><p><span>This study aims to find out and analyze how the response of the regency/municipality to the occurrence of fiscal stress, which is the inability of local governments to generate sufficient income in the current period to meet their expenditure. This study used descriptive qualitative approach to explore primary data information.. This study used Yogyakarta municipality and Surakarta municipality as research sample, the author conducted interviews with related parties for data collection. The results of this study found that the character of local government entities is an important factor in how the region responds to fiscal stress. Regional Original Income has significant influence on fiscal stress, high or low Regional Original Income will affect the confidence of the region in allocating the budget that will be used for public services. The higher the ability of a region in optimizing local revenue, the smaller the impact of fiscal stress on the area, and vice versa. Another response from local governments to fiscal stress is to allocate appropriate Capital Expenditures in accordance with priorities, so that regional potential will increase and attract investors, so that it will grow the economy of the region, and in the end it is expected to increase regional income in the future. In addition to avoiding fiscal stress, the regional government allocates capital expenditures from Special Allocation Funds (DAK), so that these funds if its increase or decrease have little effect on the fiscal stress, because the capital expenditure funding comes from central government transfer funds.</span></p><p><span>Keywords : </span><span>Fiscal Stress, Response, Yogyakarta, Surakarta</span><span>ABSTRAK</span></p><p><span>Penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana respon pemerintah kabupaten/kota terhadap terjadinya fiscal stress yang merupakan ketidakmampuan pemerintah daerah untuk menghasilkan pendapatan yang cukup dalam jangka waktu saat ini untuk memenuhi pengeluarannya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan mencoba menggali informasi data primer ke narasumber. Penelitian ini menggunakan kota yogyakarta dan kota surakarta sebagai sampel penelitian, dan penulis melakukan wawancana ke pihak terkait untuk pengumpulan data. Hasil dari penelitian ini menemukan bahwa karakter entitas pemerintah daerah adalah faktor penting bagaimana daerah tersebut merespon terjadinya fiscal stress. Pendapatan Asli Daerah memiliki pengaruh yang signifikan terhadap fiscal stress, tinggi atau rendahnya Pendapatan Asli Daerah akan mempengaruhi kepercayaan diri daerah tersebut dalam mengalokasikan anggaran belanja yang akan digunakan untuk pelayanan publik. Semakin tinggi kemampuan suatu daerah dalam mengoptimalkan pendapatan asli daerah, semakin kecil pula dampak fiscal stress pada daerah tersebut, begitu sebaliknya. Respons lain dari pemerintah daerah terhadap fiskal stress adalah dengan mengalokasikan Belanja Modal yang sesuai sesuai dengan prioritas, sehingga potensi daerah akan meningkat dan menarik investor, sehingga pada akhirnya akan menumbuhkan perekonomian daerah tersebut, dan pada akhirnya diharapkan akan meningkatkan pendapatan daerah di masa yang akan datang. Selain itu untuk menghindari fiscal stress pemerintah daerah mengalokasikan belanja modal berasal dari Dana Alokasi Khusus (DAK), sehingga dana ini apabila mengalami kenaikan atau penurunan tidak terlalu berpengaruh terhadap tingkat fiscal stress daerah tersebut, karena pembiayaan belanja modal tersebut berasal dari dana transfer pemerintah pusat.</span></p><p><span>Kata kunci : </span><span>Fiscal Stress, Respon, Yogyakarta, Surakarta</span></p></div></div></div>

scholarly journals Intersectionality and adolescent domestic violence and abuse: addressing “classed sexism” and improving service provision

2016 ◽  
Vol 9 (3) ◽  
pp. 161-173 ◽  
Author(s):  
Rhona Bridget O’Brien
Keyword(s):  
Domestic Violence ◽  
Interpersonal Violence ◽  
Service Provision ◽  
Central Government ◽  
Original Research ◽  
Urban District ◽  
Content Type ◽  
North West ◽  
The Impact ◽  
Domestic Violence And Abuse

Purpose The purpose of this paper is to explore agency pathways and the management of risk for economically disadvantaged adolescent victims and perpetrators of domestic violence and abuse (DVA). In spite of recent national and international initiatives to raise the profile of this issue, significant gaps within DVA services exist within an urban district situated in the North West of England, UK. The study aims to present qualitative data gathered from service-users and service managers who have knowledge of referral pathways within the district. The paper also aims to examine the discursive relationships between the context, the intersectional significance of age, gender and class and the high levels of risk for survivors and perpetrators. Design/methodology/approach A purposive sampling strategy utilises phenomenology to explore participants lived experience of DVA. The study seeks to unite phenomenology and hermeneutics to help develop an understanding of adolescent DVA and participant’s experiences of available services. Knowledge of these experiences was garnered through shared narratives. Findings Through privileging the experiences and knowledge of survivors and practitioners, this study found current DVA service provision for survivors and perpetrators is limited and practitioner interventions can be oppressive without adequate training. These limitations are clearly at odds with national and international efforts to prevent violence against women and girls. This paper highlights significant risks for adolescent survivors and suggests ways in which targeted support might be improved. The findings conclude that central government and local councils might confront the impact of intersecting oppressions by addressing “classed sexism” in early intervention and educational strategies to effect lasting change. Research limitations/implications Although the study is limited by a lack of participation from perpetrators, the data reveals worrying levels of risk, a reduction in funding pathways and a need for training for all statutory professionals. Additionally, another possible limitation of this study is that terms such as class, gender and heterosexuality were not defined by participants. Practical implications The paper considers the macroeconomic legacy of neoliberalism, suggesting that investing in early educational approaches, young person focused programmes and appropriate “classed sexism” training for statutory services is crucial for minimising risk. Social implications To understand the experience of DVA, the intersections of class, gender and age warrants further consideration, particularly in light of claims that socio-economic and ethnic marginalisation has the potential to increase the risk of exposure to interpersonal violence. Originality/value This original research project prioritises participant knowledge and expertise in the hope of minimising risks for adolescent survivors and perpetrators of domestic violence (DVA). This paper privileges the voices and lived experiences of survivors and professionals who have expertise in DVA.

scholarly journals The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

2020 ◽  
Author(s):  
Bekana Dejene Mamo
Keyword(s):  
Local Governments ◽  
Fiscal Federalism ◽  
Central Government ◽  
State Level ◽  
Intergovernmental Transfers ◽  
Transfer Scheme ◽  
Government Grants ◽  
Revenue Collection ◽  
Political Hierarchy ◽  
The Impact

This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster state-level employment and expenditure. However, grants from the central government to states do not crowd out state-level revenue collection. Hence, this paper argues that fiscal decentralisation in Ethiopia has mostly, at least in theory, taken the form of devolution of the power to tax and spend public money. However, on average state-level revenue can only finance up to 26 per cent of their annual expenditure. As a result, fiscal federalism in Ethiopia appears to be a form of delegation of spending responsibilities. It has to be considered in the context of a decentralised tax system, but with a transfer scheme and political hierarchy. The results are found to be robust to alternative econometric estimation techniques.

The Impact of Intergovernmental Transfers in the Japanese Local Government Fiscal System

2005 ◽  
Vol 4 (2) ◽  
pp. 26-58 ◽  
Author(s):  
Sayuri Shirai
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Central Government ◽  
Accounting System ◽  
Fiscal Policies ◽  
Total Expenditure ◽  
Intergovernmental Transfers ◽  
Local Revenue ◽  
Fiscal System ◽  
The Impact

Since the 1990s, a decline in local revenue caused by sluggish economic growth and an increased tendency for local governments to implement expansionary fiscal policies on behalf of Japan's central government have given rise to a growing gap between autonomous revenue and total expenditure. This has caused a rapid increase in various intergovernmental transfers, particularly to lowincome local governments, leading to excessive and unproductive spending. Within a cash-based settlement accounting system, the fiscal positions of low-income prefectures have become superior to those of high-income ones, giving the impression that the former are fiscally sounder than the latter. Decentralization initiatives should take these problems of the existing system into account.

The Legitimacy of Norwegian Local Government: The Impact of Central Government Controls

1997 ◽  
Vol 15 (1) ◽  
pp. 37-51 ◽  
Author(s):  
R J Sørensen
Keyword(s):  
Local Government ◽  
Central Government ◽  
County Government ◽  
County Level ◽  
Government Control ◽  
Secondary Importance ◽  
County Governments ◽  
State Legislation ◽  
Consumer Interests ◽  
The Impact

The Norwegian system of government comprises three levels: highest is the central government, or Storting (Parliament); in the middle are the counties, and at the lowest level are the municipalities. The municipal and county levels are considered local government. In this paper the degree of central control of the lower two levels of Norwegian government are compared and the implications of national regulations for local democracy, particularly for county governments, are discussed. The counties are more heavily controlled by the central government than are the municipalities, measured both by reliance on central grants and by regulation of the service supply. Whereas the representatives of the municipal councils are ambiguous when it comes to expressing the extent of central government control, the county-level politicians are clearly dissatisfied with central governmental constraints. Central regulations appear not to weaken the attractiveness of positions on the local councils, and the desire for reelection appears higher at the county level than at the municipal level. Voters see the parliamentary elections as most important, the municipal elections as of secondary importance, and the county elections as least important. At the county elections, national policymakers are to some extent responsible for the performance of the county government. It is argued that the lack of voter interest and voter control increases the ability of lobbying organizations to influence county decisions, which is likely to strengthen the dominance of producer interests relative to that of citizens and consumers. Such developments may induce demand for further state legislation to protect consumer interests, which will challenge the overall legitimacy of intermediate democracy.

Income and Life Quality of Farmer Households Suffering Social Exclusion

2012 ◽  
pp. 63-87
Author(s):  
Anh Mai Ngoc ◽  
Ha Do Thi Hai ◽  
Huyen Nguyen Thi Ngoc
Keyword(s):  
Labor Market ◽  
Statistical Method ◽  
Social Exclusion ◽  
Central Government ◽  
Life Quality ◽  
Economic Aspect ◽  
Local Authorities ◽  
The Impact

This study uses descriptive statistical method to analyze the income and life qual- ity of 397 farmer households who are suffering social exclusion in an economic aspect out of a total of 725 households surveyed in five Northern provinces of Vietnam in 2010. The farmers’ opinions of the impact of the policies currently prac- ticed by the central government and local authorities to give them access to the labor market are also analyzed in this study to help management officers see how the poli- cies affect the beneficiaries so that they can later make appropriate adjustments.

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