scholarly journals Reallocation of National Tax Resources among the Central and Local Government: With Special Emphasis on "Local Transfer Tax"

1990 ◽  
Vol 5 (0) ◽  
pp. 89-104
Author(s):  
Yeon-Cheon Oh
Keyword(s):  
Local Government ◽  
Central Government ◽  
Tobacco Consumption ◽  
Public Enterprise ◽  
Local Autonomy ◽  
Consumption Tax ◽  
Tax Base ◽  
Tax System ◽  
National Tax ◽  
Local Transfer

Korea is ready to introduce local autonomy as a result of political compromise between the ruling and opposition party. With the introduction of local autonomy in Korea, changes in the local financial system are expected. For example, the local government is expected to raise its own tax efforts as well as share more portion of total internal tax revenue. Therefore, the redesign of local tax system with additional transfer of the national tax base to the local government is one of the major tax policy issues in Korea. For strengthening local tax capability, the central government has transferred most of tobacco profits of the public enterprise to local government in a form of Tobacco Consumption Tax. In spite of the introduction of Tobacco Consumption Tax to local tax system which contributes to improvement of financial situation of local government, other national taxes (example, Telephone Tax, Inheritance Tax, Liquor Tax) are also under consideration, as adequate targets for local transfer.

Policy-Making in Central-Local Government Relations: Balancing Local Autonomy, Macroeconomic Control, and Sectoral Policy Goals

1999 ◽  
Vol 19 (3) ◽  
pp. 237-264 ◽  
Author(s):  
Jens Blom-Hansen
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Autonomy ◽  
Local Policy ◽  
Government Control ◽  
Government Relations ◽  
Policy Goals ◽  
Macroeconomic Control ◽  
Intergovernmental Policy ◽  
Sectoral Policy

This paper seeks to explain patterns of central government control and local government discretion across nations as well as across policy areas. The argument is that central-local policy is the result of the interaction of three types of actors: ‘Expenditure advocates’, ‘expenditure guardians’, and ‘topocrats’. The argument is based on two assumptions. First, the actors are assumed to pursue self-interests – respectively, sectoral policy goals, macroeconomic control, and local autonomy. Second, the actors' abilities to pursue their self-interests are assumed to be constrained and facilitated by the structure of intergovernmental policy networks. The theoretical propositions are put to a first test in a comparative analysis of three policy areas (economic policy, health policy, and child care policy) in the three Scandinavian countries of Sweden, Norway and Denmark.

The Size of Government, Capital Accumulation, and the Tax Base

1983 ◽  
Vol 11 (3) ◽  
pp. 321-345 ◽  
Author(s):  
David C. L. Nellor
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Capital Accumulation ◽  
Tax Reform ◽  
Consumption Tax ◽  
Size Of Government ◽  
Tax Base ◽  
Tax System ◽  
Policy Concern

A central tax policy concern is the role of particular tax bases in either stimulating or discouraging capital accumulation. While the consumption tax has been proposed as superior to the income tax in terms of its treatment of saving, the literature has shown that whether a consumption or income-based tax system is associated with greater capital accumulation is theoretically indeterminate. This article incorporates the role of public accumulation and changing government activities into its analysis of capital accumulation, which enables this ambiguity to be resolved. An examination of U.S. data for the 1929–1978 period suggests that had inflation adjustment of the income tax been adopted it would, contrary to the implication of several tax reform proposals, have resulted in greater accumulation than the implementation of a consumption tax.

scholarly journals An Empirical Study for the Establishment of Desirable Relation Between the Local Council and the Local Executive

1994 ◽  
Vol 9 (0) ◽  
pp. 171-186
Author(s):  
Chi-Woon Kim
Keyword(s):  
Local Government ◽  
Public Service ◽  
Local Governments ◽  
High Speed ◽  
Central Government ◽  
Local Elections ◽  
Local Autonomy ◽  
New Era ◽  
Local Council ◽  
Initial Stage

The re-introduction of legislative bodies at two levels of local government in April and July 1991 through the local elections opened the new era of local autonomy. Local autonomy means the management of local affairs by local government, not the central authority, using local organs. Theoretically, there are several essential advantages of local autonomy : first, it will increase the extent of citizens' participation in local affairs ; second, it will produce effective public service because local governments are more responsive to local demands and more accountable to local inhabitants ; and third, it will function as a means of checking and balancing the central government. In spite of much negative aspects of the initial stage of the two years' experience on local autonomy, our local autonomy system is now being settled in high speed, especially with the launching of Kim Young-sam Administration into the sea of democracy.

scholarly journals Further Evidence Supporting The Replacement Of The Federal Tax System With A Consumption Tax Base

2011 ◽  
Vol 4 (1) ◽  
pp. 12
Author(s):  
Julia K. Brazelton
Keyword(s):  
United States ◽  
Regression Analysis ◽  
Income Tax ◽  
The United States ◽  
Tax Structure ◽  
Consumption Tax ◽  
Tax Base ◽  
Tax System ◽  
Analysis Techniques ◽  
The Impact

This study examines the primary considerations accompanying implementation of a consumption-based federal tax system. Additionally, theoretical and empirical (including graphs, derivates, and regression analysis) techniques are used to evaluate a consumption tax structure in the United States. The evidence presented supports such a system; however, the publics misperceptions concerning the impact and mechanics and the legislative bodys unwillingness to entertain a consumption tax proposal will probably further delay serious consideration for replacement of the income tax with a consumption tax.

‘Excessive and Unreasonable’: The Politics of the Scottish Hit List

1983 ◽  
Vol 31 (3) ◽  
pp. 394-417 ◽  
Author(s):  
Arthur Midwinter ◽  
Michael Keating ◽  
Peter Taylor
Keyword(s):  
Local Government ◽  
Central Government ◽  
Major Change ◽  
Local Autonomy ◽  
Varied Pattern ◽  
Taking Action

The Local Government (Miscellaneous Provisions) (Scotland) Act marks a major change in central-local relations in allowing selective intervention in the expenditure decisions of individual councils. The criteria for action, based upon the concept of ‘excessive and unreasonable’ expenditure are broadly drawn. In taking action against seven councils in 1981–2, the Scottish Office applied its own criteria inconsistently. The case against the councils lacked intellectual credibility and an alternative ‘hit list’ could as plausibly be produced. The councils' reactions and the exchanges with the Scottish Office show a varied pattern, with a minority stressing the principle of local autonomy. The Act has failed to achieve the objectives which central government appeared to have in mind. It has, instead, further eroded local autonomy and destabilized central-local relations in Scotland.

The Issue of Local Autonomy in the Slovenian Local Government System

2016 ◽  
Vol 14 (3) ◽  
pp. 303-320 ◽  
Author(s):  
Simona Kukovič ◽  
Miro Haček ◽  
Alan Bukovnik
Keyword(s):  
Local Government ◽  
Central Government ◽  
The State ◽  
Local Democracy ◽  
Local Autonomy ◽  
The European Union ◽  
Secondary Sources ◽  
Subsidiarity Principle ◽  
The One ◽  
Opinion Polls

The paper analyses the autonomy of Slovenian municipalities toward the central government. Slovenia is one of the very few countries in the European Union with a one-tier local government system, and while levels of local democracy have been on the rise for the last two decades, relations between the state on the one side and local units (municipalities) on the other has slowly deteriorated, especially over questions of municipal competencies, central oversight and the local financing of local communities. While Slovenia ratified the European Charter on Local Government in 1996, the charter was never fully implemented, as the subsidiarity principle was never fully implemented by the state. The paper will analyse the issue of local autonomy with special emphasis on the three mentioned topics, using primary and secondary sources as well as empirical data from several opinion polls conducted among stakeholders from national and local authorities.

Commentary National Goods and Services Tax (GST): The Road Ahead

2014 ◽  
Vol 1 (1) ◽  
Author(s):  
Aanchal Gupta
Keyword(s):  
Service Sector ◽  
National Level ◽  
Consumption Tax ◽  
Tax Reforms ◽  
Tax Base ◽  
Tax System ◽  
Cascading Effects ◽  
The Road ◽  
Goods And Services ◽  
Positive Externalities

Goods and Services Tax (GST) is a part of the proposed tax reforms to evolve an efficient and harmonised consumption tax system in the country. GST is proposed to be a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level. GST would give India a world class tax system and improve tax collections. It would end the long standing distortions of differential treatment of manufacturing and service sector. The introduction of GST will lead to the abolition of various central and state indirect taxes and eliminate the cascading effects of multiple layers of taxation. It is claimed that GST will facilitate seamless credit across the entire supply chain and across all states under a common tax base. The changeover to GST will be a game-changing tax reform measure which will significantly contribute to the buoyancy of tax revenues, acceleration of growth, and generation of many positive externalities. Once the integrated GST across the country is introduced, it will simplify tax administration and eliminate cascading of taxes. It will lead to reduction in the distortions in the structure of production, consumption and exports and further to a more efficient allocation of resources. The demand for manufactured goods can be expected to grow significantly. This paper explains the modalities of the proposed GST.

OPTIMALISASI PERAN PEMDA DALAM MENGATASI KENDALA PELAKSANAAN KONSERVASI KEANEKARAGAMAN HAYATI DI DAERAH (STUDI KASUS PROVINSI BENGKULU)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Antung Deddy Radiansyah
Keyword(s):  
Local Government ◽  
Biodiversity Conservation ◽  
Local Governments ◽  
Central Government ◽  
Wild Plants ◽  
Regional Government ◽  
Conservation Areas ◽  
Conservation Area ◽  
Conservation Policies

Gaps in biodiversity conservation management within the Conservation Area that are the responsibility of the central government and outside the Conservation Areas or as the Essential Ecosystems Area (EEA) which are the authority of the Regional Government, have caused various spatial conflicts between wildlife /wild plants and land management activities. Several obstacles faced by the Local Government to conduct its authority to manage (EEA), caused the number and area of EEA determined by the Local Government to be still low. At present only 703,000 ha are determined from the 67 million ha indicated by EEA. This study aims to overview biodiversity conservation policies by local governments and company perceptions in implementing conservation policies and formulate strategies for optimizing the role of Local Governments. From the results of this study, there has not been found any legal umbrella for the implementation of Law number 23/ 2014 related to the conservation of important ecosystems in the regions. This regulatory vacuum leaves the local government in a dilemma for continuing various conservation programs. By using a SWOT to the internal strategic environment and external stratetegic environment of the Environment and Forestry Service, Bengkulu Province , as well as using an analysis of company perceptions of the conservation policies regulatary , this study has been formulated a “survival strategy” through collaboration between the Central Government, Local Governments and the Private Sector to optimize the role of Local Government’s to establish EEA in the regions.Keywords: Management gaps, Essential Ecosystems Area (EEA), Conservation Areas, SWOT analysis and perception analysis

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