scholarly journals Local Governments’ Tax Burden in Brazil: Evolution and Characteristics

2018 ◽  
Author(s):  
Angela Penalva dos Santos ◽  
Kleber Pacheco de Castro
Keyword(s):  
Local Governments ◽  
Tax Burden

Distributional Impacts of State and Local Tax Policy in a Heterogeneous-agent Model

2019 ◽  
Vol 47 (6) ◽  
pp. 971-1001
Author(s):  
Jorge A. Barro
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Housing Demand ◽  
Tax Burden ◽  
Heterogeneous Agent ◽  
Economic Implications ◽  
Agent Model ◽  
Sales Taxation ◽  
State And Local ◽  
Tax Deduction

This article presents a dynamic heterogeneous-agent life-cycle model with housing demand to evaluate the economic implications of reforming US state and local personal tax structures. Because of the extensive reliance of state and local governments on income, sales, and property tax revenue, those three taxes are explicitly modeled to generate a baseline and varied to evaluate alternative policy proposals. The results of the model show that the sales tax burden falls evenly across the distribution of income earners, while the property tax burden falls more heavily on the highest income earners. By design, the model’s income tax is progressive, so the tax burden shares rise with income. Results also show that the property tax generally improves utilitarian social welfare relative to income and sales taxation, but the magnitude of these gains depends on the availability of a state and local tax deduction on federal income taxes.

scholarly journals Regional Minimum Wage and the Increase in the Personal Exemption

2014 ◽  
Vol 15 (2) ◽  
pp. 172
Author(s):  
Solihin Makmur Alam
Keyword(s):  
Minimum Wage ◽  
Local Governments ◽  
Income Tax ◽  
Central Government ◽  
Well Being ◽  
Tax Burden ◽  
Almost All

The policy of the Central Government raised the limit on Income Not Taxable (PTKP) to reduce the income tax burden on workers. At the same time, local governments also raise the Regional Minimum Wage (UMR) in 2013 to customize it with the level of inflation and rising prices. Some people think that the policy of the Central Government to improve the welfare of workers by doing adjustments on PTKP is useless because in fact the increase coincided with increases in PTKP UMR. In 2013, almost all local governments set the UMR under PTKP. Thus, the workers who work in these areas did not have to pay income tax. This condition does not apply to workers who work in areas that have the above PTKP UMR. The workers who work in these areas will not receive earnings as a whole. Thus, the income tax has reduced the level of their well -being.

scholarly journals Regional Minimum Wage and the Increase in the Personal Exemption

2014 ◽  
Vol 15 (2) ◽  
pp. 172
Author(s):  
Solihin Makmur Alam
Keyword(s):  
Minimum Wage ◽  
Local Governments ◽  
Income Tax ◽  
Central Government ◽  
Well Being ◽  
Tax Burden ◽  
Almost All

The policy of the Central Government raised the limit on Income Not Taxable (PTKP) to reduce the income tax burden on workers. At the same time, local governments also raise the Regional Minimum Wage (UMR) in 2013 to customize it with the level of inflation and rising prices. Some people think that the policy of the Central Government to improve the welfare of workers by doing adjustments on PTKP is useless because in fact the increase coincided with increases in PTKP UMR. In 2013, almost all local governments set the UMR under PTKP. Thus, the workers who work in these areas did not have to pay income tax. This condition does not apply to workers who work in areas that have the above PTKP UMR. The workers who work in these areas will not receive earnings as a whole. Thus, the income tax has reduced the level of their well -being.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MENDORONG TINDAKAN TAX EVASION PADA WAJIB PAJAK UMKM DI KECAMATAN MADIDIR KOTA BITUNG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arif A. Palowa ◽  
Grace B. Nangoi ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Tax Evasion ◽  
Local Governments ◽  
Central Government ◽  
Primary Data ◽  
Tax Burden ◽  
Economic Factors ◽  
Qualitative Descriptive ◽  
System Factor ◽  
The Government ◽  
The City

The needs of local governments to the central government in the framework of financing and the level of community compliance to pay taxes in accordance with what is owed is the focus that needs to be discussed. For this reason, this study aims to analyze the factors that encourage tax evasion according to individual taxpayers in Madidir District, Bitung City. This type of research is qualitative descriptive, and the data used is primary data. Data obtained through direct interviews with seven informants in the city of Bitung based on the results of research on the analysis of factors - factors that encourage tax evasion in the form of reducing, removing, and illegal manipulation of tax burden according to taxpayers in Madidir Subdistrict, Bitung City can be concluded that the driving factor society takes action tax evasion is a fare factor that makes the tax burden to be high, economic factors, taxes system factor that too complicated, compliance factors that aim to enrich themselves, the government firmness factor, and distrust of the government bureaucracy.Keywords: tax, factors, tax evasion.

Florida Agritourism Building and Fire Codes

EDIS ◽  
2020 ◽  
Vol 2020 (1) ◽  
Author(s):  
Mary Beth Henry ◽  
Kathryn A Stofer
Keyword(s):  
Agricultural Education ◽  
Local Governments ◽  
Regulatory Authority ◽  
Building Codes ◽  
Bona Fide ◽  
Agricultural Operations ◽  
On Farm ◽  
Fire Codes

Agritourism marries Florida’s two largest industries, tourism and agriculture, to provide an on-farm recreational experience for consumers. Although Florida trails many other states in the number of agritourism operations, the number of Florida farms offering recreational experiences more than doubled from 2007 to 2012. This new 4-page document describes building codes relevant to Florida agritourism operations. Written by Mary Beth Henry and Kathryn A. Stofer, and published by the UF/IFAS Department of Agricultural Education and Communication.https://edis.ifas.ufl.edu/wc349 A companion document, Florida’s Agritourism Laws, EDIS publication AEC623, Florida’s Agritourism Laws, http://edis.ifas.ufl.edu/wc285, discusses Florida Statutes related to definitions, liability protections, and limits to regulatory authority of local governments over bona fide agricultural operations engaged in agritourism.

Fiscal Decentralization in Transition Economies

2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov
Keyword(s):  
Public Finance ◽  
Transition Economies ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Government Control ◽  
Finance Reform ◽  
Fiscal Transfers ◽  
Fiscal Autonomy ◽  
Subnational Government ◽  
Tax Autonomy

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.

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

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

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