Predictability of Discretionary Accruals from Real Economic Growth and Sequential Revenue Growth

2003 ◽  
Author(s):  
Zhi-Xing Lin ◽  
Michael S.H. Shih
Keyword(s):  
Economic Growth ◽  
Discretionary Accruals ◽  
Revenue Growth

Reforming the Russian tax system: Problems and solutions

2021 ◽  
Vol 22 (8) ◽  
pp. 922-950
Author(s):  
Takhir G. DAVLETSHIN
Keyword(s):  
Economic Growth ◽  
Tax Reform ◽  
Tax Administration ◽  
Present Stage ◽  
Field Methods ◽  
Tax System ◽  
Revenue Growth ◽  
Problems And Solutions ◽  
General Scientific ◽  
Business Entities

Subject. The article examines the main shortcomings of the Russian tax system and prerequisites of the tax reform at the present stage, and analyzes the RF government’s tax initiatives. Objectives. The article aims to find ways of reforming the tax system into an effective one, stimulating economic growth and ensuring the revenue growth of the budget system, and maximum involvement of business entities in the legal field. Methods. For the study, we used the general scientific approaches and methods. Results. The article introduces a concept of reforming basic taxes, supplementing the tax system with missing links and proposes a set of measures to reform the tax system. Conclusions. The article says it is necessary to conduct a systemic tax reform aimed at bringing the tax system into line with the fundamental principles of taxation, creating a coherent, logically verified tax system, improving tax administration and interbudget relations regulation.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Fiscal Stress

2019 ◽  
Vol 7 (1) ◽  
pp. 57
Author(s):  
Finky Septira ◽  
Ida Farida Adi Prawira
Keyword(s):  
Economic Growth ◽  
Capital Expenditure ◽  
Sample Selection ◽  
Secondary Data ◽  
City Government ◽  
Fiscal Stress ◽  
Purposive Sampling ◽  
Revenue Growth ◽  
Testing Tools

AbstractThis study aims to find out how the influence of regional own revenue growth, growth in capital expenditure, and economic growth that is proxied by GDRP influences fiscal stress in Sumatera-based districts and cities in 2014-2016. The population of this study is the district/city government in Sumatera Island which consist of 154 district/ cities. The sample selection was determined based on purposive sampling criteria so that 106 districst/cities governments were sampled in this study. This study uses secondary data in the form Realization of Regional Revenue and Expenditure (LRA APBD) as well as data is in the form of data on Domestic Regional Products and Gross (GDRP). Hypotesis testing tools in this study using E-views 9. From the results of the test, researcher found that the growth of regional own revenue and economic growth that is proxied by GDRPaffect fiscal stress while the growth of capital expenditure does not affect fiscal stress. Keywords. Capital Expenditure; Economic Growth; Fiscal Stress; PDRB; Regional Own Revenue. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan pendapatan asli daerah (PAD), pertumbuhan belanja modal, dan pertumbuhan ekonomi yang diproksikan dengan PDRB berpengaruh terhadap fiscal stress pada kabupaten dan kota se-Sumatera tahun 2014-2016. Populasi penelitian ini adalah pemerintah daerah kabupaten /kota di Pulau Sumatera yang terdiri dari 154 kabupaten/kota. Pemilihan sampel ditentukan berdasarkan kriteria purposive sampling sehingga didapatkan 106 pemerintah kabupaten/kota yang menjadi sampel dalam penelitian ini. Penelitian ini menggunakan data sekunder berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (LRA APBD) serta data berupa data Produk Regional Domestik dan Bruto (PDRB). Alat uji hipotesis dalam penelitian ini menggunakan software Eviews 9. Dari hasil pengujian didapatkan bahwa pertumbuhan PAD dan pertumbuhan ekonomi yang diproksikan dengan PDRB berpengaruh terhadap fiscal stress sedangkan pertumbuhan belanja modal tidak berpengaruh terhadap fiscal stress.  Kata Kunci. Belanja Modal; Fiscal Stress; Pendapatan Asli Daerah; PDRD; Pertumbuhan Ekonomi.

scholarly journals Oil Revenues and Economic Growth in Saudi Arabia

2019 ◽  
pp. 49-55 ◽  
Author(s):  
Moayad H. Al Rasasi ◽  
John H. Qualls ◽  
Bander K. Algamdi
Keyword(s):  
Economic Growth ◽  
Private Sector ◽  
Value Added ◽  
Causality Test ◽  
Real Activity ◽  
Revenue Growth ◽  
Oil Revenue ◽  
Long Run ◽  
Institutional Sector ◽  
Oil Revenues

This paper examines the relationship between Saudi oil revenues and the Kingdom’s economic growth over the past 47 years. In analyzing the data that are needed for this analysis, problems were encountered with the basic real GDP and government oil revenue data that are typically used. The most widely-used measure of non-oil private sector activity that is available, the Non-Oil Private Institutional Sector GDP, does not include the Gross Value Added of all of the private activities, omitting over SAR 80 billion of real activity (in 2010 prices). A new series was constructed, consisting of all of the non-oil private activities, including the recently corporatized/privatized companies. In addition, the oil revenue data prior to 1987 were found to be unsatisfactory for use as published, due to their being based on the 354-355 day Hijra calendar. A new conversion methodology, based on a recently published paper by Qualls et al. (2017), was applied, and the pre-1987 data were converted to a consistent Gregorian basis with good results. The two series were determined to have a unit root of order one, with a highly significant long-run relationship. An error-correction model was then estimated, and highly significant short- and long-run relationships were found. A Ganger Causality test was performed, with the results confirming the ECM’s results, with real government oil revenue growth “Granger-causing” real private-sector GDP growth. Finally, the new non-oil activity GDP measure produced better results than did the traditionally-used Non-Oil Private Sector GDP.

scholarly journals Pengaruh Kur, Omset, Tenaga Kerja dan Jumlah Umkm terhadap Sektor Industri Pengolahan di Jawa Tengah

2018 ◽  
Vol 6 (4) ◽  
pp. 420-427
Author(s):  
Neni Rohmatul Jannah ◽  
Prasetyo Ari Bowo
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Manufacturing Sector ◽  
Total Contribution ◽  
Government Program ◽  
Revenue Growth ◽  
Central Java ◽  
Percent Contribution

Kredit usaha rakyat merupakan program pemerintah yang bertujuan untuk mengatasi permasalahan UMKM terkait dengan masalah permodalan. Dimana UMKM merupakan bagian dari penunjang pertumbuhan ekonomi. Di Jawa Tengah UMKM mampu memberikan kontribusi terhadap sektor industri pengolahan pada PDRB sebesar 35 persen dengan total kontribusinya adalah  12 milyar. Dengan adanya program Kredit Usaha rakyat diharapkan mampu mendorog pertumbuhan omzet UMKM. Ketika Omzet UMKM meningkat maka jumlah kontribusi UMKM terhadap sektor industri pengolahan juga meningkat. PJenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan  analisis regresi linier bergada  dan menggunakan alat analisis regresi berganda yang terdapat pada eviews 9. Hasil dari pengujian dengan regresi linier berganda  variabel realisasi KUR berpengaruh signifikan terhadap variabel sektor Industri Pengolahan pada PDRB di Jawa Tengah secara signifikan . Kemudian variabel omzet UMKM terhadap variabel sektor industri pengolahan pada  PDRB di Jawa Tengah secara signifikan. Variabel jumlah tenaga kerja dan jumlah UMKM juga berpengaruh terhdap sektor industri pengolahan pada PDRB di Jawa Tengah. Kredit Usaha Rakyat (KUR) is an Indonesian government program intended to solve the problems of micro entrepreneur related to the capital problems in which micro entrepreneur is a part of economic growth supporting. In Central Java, micro entrepreneur is able to provide 35 percent contribution to the manufacturing sector in gross domesti regional bruto with the total contribution is 12 trillion rupiah. KUR is expected to push the micro entrepreneur revenue growth. When micro entrepreneur revenue increase, the contribution total micro entrepreneur of to the manufacturing sector also increase. This study is a quantitative research used multiple linier regression analysis by using multiple regression analysis in the eviews 9. The result of the analysis by using multiple linier regression showed the realization of KUR variable influenced to the manufacturing sector on GDP of regency in Central Java variable significantly. Then the MSMEs revenue variable influenced to the manufacturing sector on GDP of regency in Central Java variable significantly. The total of labour and MSMEs influenced to the manufacturing sector on GDP of regency in Central Java variable significantly. The Realization of KUR, MSMEs revenue, and the total of labour and MSMEs variables simultaneously influenced the manufacturing sector on GDP of regency in Central Java variable significantly

The role of technological brands in digital transformation and economic growth

2021 ◽  
pp. 60-70
Author(s):  
H. O. Androshchuk
Keyword(s):  
Economic Growth ◽  
Portfolio Management ◽  
Digital Transformation ◽  
Cyber Attacks ◽  
Brand Value ◽  
Intangible Asset ◽  
Digital Platforms ◽  
Revenue Growth ◽  
Global Pandemic

The role of technology brands in the economic growth and digital transformation of the international and national economies and their sectors was investigated based on the analysis of the Brand Finance Global 500 ratings. The economic impact of the COVID-19 pandemic has been shown to have separated strong brands from others. The pandemic has accelerated digital transformation trends such as cloud technology, leveraging the dominance of tech brands. They account for 14 % of total brand value in the 2021 Brand Finance Global 500 ranking. Technologies remain the most valuable sector in the ranking, where 47 brands are presented and a total brand value of around $ 1 trillion and amounts to 998.9 billion. The highest revenue growth since 2016 was demonstrated by e-commerce platforms. American and Chinese brands dominate the ranking, accounting for two-thirds of the total brand value in the ranking. It is concluded that understanding the importance of intangible assets, in particular brands development, the creation of new brands and the importance of intangible asset value, is of much greater importance for developing countries. The most valuable brands in the global league have taken advantage of the continued strong growth of sectors of the economy. The global pandemic has accelerated digitalization efforts around the world. 70 % of the new value which will be created in the next decade will come from digital platforms. At the same time, a third of brands experienced cyber attacks on their domains last year. Organizations have increased investment in domain management to protect those which has critical importance to their operations. Thus, 52 % of respondents spent more than $ 25,000 per year on domain portfolio management in 2020, up from 39 % in 2019. Domains are valuable intellectual property assets and the key to successful e-commerce strategies in a global digital economy.

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