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Journal articles on the topic 'Administration of local taxes and duties'
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1
CHITRA, G., and R. ABBAS. "DECENTRALIZED GOVERNANCE IN THE CHOLA EMPIRE: A STUDY ON LOCAL ADMINISTRATION AND ITS IMPACT ON SOUTH INDIAN SOCIETY." Cuestiones de Fisioterapia 54, no. 3 (2025): 2043–52. https://doi.org/10.48047/ysvv1w30.
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The expression brahmadeya literally means “Land endowments to Brahmins”. Mostly this kind of endowments consisted of land, originally as rights to a share in the crops of the donated land and, as the institution developed, in administrative rights overthe land endowment. The Brahmadeya grant was regularly recorded and inscribed on an open rock, or on the walls of the temples, on the pillars and on the copper plates. Along with the land gift, other privileges namely, on water resources, exemptions of taxes and other duties were also given in addition to the beneficiaries.
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N., Kathiresan. "DEVELOPMENT OF MUNICIPAL ADMINISTRATION IN TAMILNADU." International Journal of Interdisciplinary Research in Arts and Humanities 3, no. 1 (2018): 36–41. https://doi.org/10.5281/zenodo.1146690.
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The nucleus of Municipal Administration was laid by the India Act, 1850, which made provisions for the establishment of Municipal Councils. This Act authorised the Government to introduce Municipal Administration in any town in which inhabitants were willing to make better provisions for repairing, cleaning, lightning and improving the town in any manner. Under this Act, the Councils were established by a District Magistrate and a number of Commissioners who were nominated by the Government. They were authorised to levy taxes on houses or town duties or other penalties not exceeding Rs. 50 for causing nuisance. In Madras Presidency only sevens Towns had such Councils. Any Municipality is established by an Act of State Government. A city or a town which has a population exceeding 10,000 will have a Municipality and some times its annual income also be taken into consideration. Depending upon the population, income, etc., the Municipalities are classified into Special grade, Selection grade, First grade, Second grade, Third grade and Fourth grade. After the Independence of the Country in 1947, new pages were added to the history of Local Self-Government. In 1948, the Ministers of Local Self-Government in the provinces met under the Chairmanship of Central Health Minister, Amritakaur. Prime Minister Jawaharlal Nehru inaugurated the conference and expressed the vital role of ‘Local Self-Government as the basis of any true system of Democracy’. The constitution has allotted Local-Government to the ‘State List’ of functions. The Central Council of Local Self-Government was constituted by an order of the President in September, 1954.
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Wulandari Kartika Sari, Milla Sepliana Setyowati, Abrar Bilisanimar, and Yasmina Prasetyanti Putri. "Mengupas Kebutuhan Penyuluh Pajak Daerah: Eksplorasi Di Pemerintah Provinsi DKI Jakarta." JRAK (Jurnal Riset Akuntansi dan Bisnis) 10, no. 1 (2024): 171–84. http://dx.doi.org/10.38204/jrak.v10i1.1752.
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Local tax revenues in DKI Jakarta Province have not reached their optimal achievement. One of the causes is the low compliance of local taxpayers due to a lack of tax knowledge. Tax administration can improve voluntary tax compliance by providing services and good communication with taxpayers. This role can be carried out through a tax counseling program. This study aims to provide urgency for the functional position of local tax counselors in supporting the resilience of local tax revenues. The research used a qualitative approach with data collection techniques through in-depth interviews, focus group discussions, and literature studies. The study results show that local tax counseling in DKI Jakarta faces obstacles due to a lack of human resources and budget. The absence of a position for tax counselors, currently only limited to task force units, limits the legitimacy of tax counselor authority in carrying out their primary duties and functions. The status of the task force unit has resulted in tax counselors being unable to focus on handling tax counseling in DKI Jakarta because they still have to carry out other administrative duties. Meanwhile, tax counselor officers have a heavy task because they have to master all regulations related to local taxes and the dynamics of its changes and should be able to solve various problems faced by Local Taxpayers. Transferring the tax counselor from the task force unit to a functional position will increase the local tax counselor officers' competence, motivation, and skills to support optimal provincial tax revenues.
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Meladze, Aleko. "CURRENT ISSUES OF CUSTOMS AND TARIFF REGULATION." Innovative economics and management 12, no. 1 (2025): 22–41. https://doi.org/10.46361/2449-2604.12.1.2025.22-41.
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Aleko Meladze E-mail: aleko.meladze@bsu.edu.ge Doctor of business administration, Batumi Shota Rustaveli state University Batumi, Georgia https://orcid.org/0000-0002-5781-2371 Abstract: The article presents a discussion of several important and relevant issues of customs and tariff regulation of Georgia, which is based on the study of the modern situation and its analysis. The paper aims to study such important aspects of the tariff method of customs policy implementation in Georgia, which serve to deal with the modern challenges of protecting the domestic market from foreign goods competition. Due to the low customs tariffs and the small number of customs taxes in Georgia, imported products are often sold at a lower price compared to local products, therefore the society also consumes goods imported from other countries, which causes significant damage to local production and the business sector in general. The study of the current situation and the analysis of statistical data reveal that the current directions of customs-tariff regulation only have a fiscal effect for the country and do not (cannot) bring significant results in terms of export stimulation and protectionism of domestic producers. The paper proposes legally recognized and scientifically substantiated methods of customs-tariff regulation, which in the long term ensure the improvement of the export-import balance, the increase of the specific share of local taxes in the revenue part of the state budget in relation to import-related taxes, the stimulation of local producers, the development of the business sector and the encouragement of exports. Keywords: foreign trade; customs regulation; customs policy; customs and tariff regulation; import duties; Budget revenues. JEL classification: M48; M19
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V. Erin, P., N. V. Melekhova, and T. N. Sukhareva. "STATUS AND SIGNIFICANCE OF THE VILLAGE ELDER IN PEASANTS’ SELF-ADMINISTRATION FROM CLOSE OF THE 19THTO THE EARLY 20TH CENTURY." Humanities & Social Sciences Reviews 7, no. 6 (2019): 707–13. http://dx.doi.org/10.18510/hssr.2019.76105.
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Purpose of the study: The article focuses on the research of the role of village elders in rural self-administration at the turn of the 20th century. The article shows how rural elders executed their duties, who was selected as a rural elder, as well as the attitude of the countrymen towards this authority.
 Methodology: In the process of the study, the authors relied mainly on documents of the State Archive of the Russian Federation and the State Archive of the Tambov Region. The retrospective research method, first of all, allowed us to study the participation of rural residents in self-government. In addition, describe the role of the elder and the functions assigned to him in the process of managing the settlement.
 Main Findings: It has been revealed if the country people and elders had conflicts in the performance of their duties. Rural elders were supposed to eliminate arrears of taxes and levies. The article considers the cases when rural elders supported local people in confrontation with superior civil servants. In conclusion, the article estimates the “institution” of rural elders.
 Applications of this study: The results of the study are primarily useful for the formation of a program for the development of the organization of agriculture in the Tambov region. An understanding of the traditions, historical features of the development of the region should be taken into account by legislative bodies and municipal structures when searching for effective management tools. Understanding the features of rural management is interesting for researchers studying similar practices in different countries of the world. For example, the application of researchers involved in local government issues, when comparing the historical experience of different states and regions.
 Novelty/Originality of this study: The study shows not only how the functions of the elders in the process of managing rural territories changed, but also the reaction of the population to various actions of the authorities. In particular, the typical causes of discontent among local residents on the actions of the "elders". However, often these reasons were due to the peculiarities of interactions between elders and representatives of state authorities.
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Отепова, Гульфира Е. "Ресей империясының қазақ атқамінерлеріне қатысты саясаты (заңнамалық дереккөздер негізінде)". Qazaq Historical Review 1, № 2 (2023): 247–61. http://dx.doi.org/10.69567/3007-0236.2023.2.247.261.
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The article analyzes legislative sources of the Russian Empire and their data about the policy of the Russian Empire in relation to the Qazaq nobility. The issues of interaction between the Russian government and the Qazaq nobility, the policy of attracting the noble and influential representatives of Qazaq society to cooperate with the Russian administration for the implementation of colonial tasks of Russia are considered on the base of legislative acts of the Russian Empire. The analysis of legislative acts shows that the Russian authorities spared no expense to attract the Kazakh nobility to their side. The Russian Empire sought to form a loyal official corps among the local population to carry out its policy in the conquered region. For this purpose, it used various material incentives, including cash grants and gifts; allowed Qazaq sultans, bays and biys to own pastures as property, protected their property and allowed its inheritance; exempted Qazaq officials from paying taxes and various duties, and gave them the right to collect certain types of taxes from the Qazaq population. Representatives of the Qazaq nobility who showed loyalty to the empire were appointed to administrative positions in the tsarist colonial apparatus, became senior sultans, volost rulers, biys, etc. They were entrusted with some judicial functions in the Qazaq Steppe. To conduct colonial office work locally, scribes and interpreters were trained in special schools. The Muslim clergy was also attracted to the Russian service. Recognition of the privileged rights of the Qazaq nobility, which supported and implemented the official policy of the Russian Empire, allowed it to fully establish itself in the Qazaq Steppe. The Qazaq nobility became part of the colonial administration apparatus of Russia.
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Jacqueline Kangu Kobe, Placide Makwa Mbulola, Gédéon Ngiala Bongo, Ruphin Djolu Djoza, Muhammad Ridwan, and Koto-Te-Nyiwa Ngbolua. "Mobilization of Fiscal Resources as Development Engine of Decentralized Territorial Entities: The case study of Mbandaka City in Democratic Republic of the Congo." Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial 9, no. 3 (2022): 406–12. http://dx.doi.org/10.33258/konfrontasi2.v9i3.233.
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The State as an institution was born from the will of the people for the realization of activities of common interest, such as: the building of hospitals, roads, schools, electrification, job creation, water etc. As the protector of goods, the state is called upon to fulfill several duties either governmental, when the state exercises its sovereignty to legislate and execute, or administrative when it ensures the management of the public administration for the benefit of the collective welfare thanks to the various taxes, levies and other charges mobilized and/or collected from the population in order to meet its expectations and aspirations. The modern State fulfills five important socio-economic duties, which are: production, regulation, protection, compensation and finally the function of stabilization and stimulation of the economic growth. Through production, the state intervenes not only to produce and create material wealth, but also to ensure the necessary conditions for its creation (e.g., provide adequate infrastructure and create an efficient administration). The state plays the role of the father of the city, must demonstrate certain equity through distributive justice, ensuring the redistribution of income by means of taxation on the income of the individual and the profit of the corporations or by means of aid and social security. Finally, the state has the responsibility of stabilizing and stimulating the economic growth. To achieve this, it is vital to practice the policy of full employment, price stability and very rapid economic growth, with the aim of increasing the quantity, quality and mobility of production factors, it is reflected in the policy of education, scientific research and training as well as labor mobility. Thus, local elected officials are called upon to fulfill these different functions in order to take off the development of their areas of common interest for the benefit of community welfare at the grassroots level.
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Havrylenko, O. A. "The influence of roman law on the regulation of tax and customs relations in the medieval colonies of the Genoese Republic in the territory of modern southern Ukraine (1266–1475)." Uzhhorod National University Herald. Series: Law 1, no. 88 (2025): 46–54. https://doi.org/10.24144/2307-3322.2025.88.1.6.
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The article is devoted to the study of the reception of Roman law in the field of tax and customs regulation in the medieval colonies of the Genoese Republic, which existed in the territory of modern southern Ukraine between 1266 and 1475. The characteristic features of the tax and customs law of Ancient Rome have been identified. The main legal mechanisms by which the norms of Roman law were adapted to the economic, political, and social reality of medieval Gazaria are analyzed. Particular attention is paid to the sources of law that formed the basis for this reception, especially the Statute of the Genoese Colonies of 1449, whose provisions largely determined the legal foundations of the tax and customs system of the colonies. The study examines how the reception of Roman law influenced the taxation of merchants, artisans, and the local population, as well as the establishment of customs duties on imported and exported goods. Special attention is given to the issues of tax privileges granted to merchants of Genoa and Venice and the legal justification of these privileges through Roman law. The role of the Catholic Church as an institution that facilitated the reception of Roman legal norms in the field of taxation, regulated debt obligations, and ensured the legal formalization of trade contracts is analyzed. Some features of the functioning of tax administration in the Genoese communities of the Black Sea cities, primarily in Caffa, are separately examined. The legal foundations for the establishment of various types of taxes, including land tax, income tax, and customs duties, as well as their impact on the financial stability of the colonies, are analyzed. The procedures for tax collection, measures to counter tax evasion, and mechanisms for resolving conflicts between local officials, merchants, and the population are also studied. The author concludes that the reception of Roman law in the Genoese colonies played a key role in shaping an effective tax and customs system, which, in turn, contributed to the economic development of the region and ensured the stability of the colonial administration. The experience of the reception of Roman law in medieval Europe provides a better understanding of its significance in the formation of legal institutions for taxation and customs regulation.
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Das, Pintu. "India's evolving tax system: its successes and challenges." RESEARCH REVIEW International Journal of Multidisciplinary 7, no. 7 (2022): 118–24. http://dx.doi.org/10.31305/rrijm.2022.v07.i07.016.
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The goal of this study is to critically investigate several facets of India's tax structure. Every person of the country is responsible for paying taxes. The taxation system determines the economic power of a country. Our federal tax system is divided into three levels, the Union Government, the State Governments and the Local Bodies. As the author points out, despite the fact that the Constitution clearly divides taxing authority between the national government and the state government, due to the prevalence of several types of taxes, the Indian tax system has been exceedingly complex. Various tax compliance regulations and rules, tax administration is incompetent, and several other issues. Aside from reviewing the existing literature on the subject, the purpose of this research is to track the evolution of the Indian tax system through three different periods such as taxes in ancient India, taxes during post independent India, and taxes after independent India. Although Lists 1 and 2 of the Seventh Schedule of the Indian Constitution clearly define the Union government's and states' taxing powers, these original tax provisions have undergone a number of revisions over the years as a result of essential constitutional amendments. This research article also makes an attempt to provide a description of direct taxes; together with ‘Income tax’, ‘Corporation tax’, ‘Wealth tax’, ‘Gift tax’, ‘Estate duty’, and ‘other taxes on capital and property’, and indirect taxes for example ‘Customs duties’, ‘Excise duties’, ‘Sales tax’, ‘Service tax’, ‘Value added tax (VAT)’, and ‘Goods and services tax (GST)’. Finally, the research paper discusses some of the most pressing difficulties and obstacles. According to Bird (1993), ‘Fiscal crisis has been proven to be the mother of tax reform’. However, such reforms are frequently impromptu and undertaken to fulfil instant revenue needs. In most instances, such reforms are not in the nature of systemic improvements to increase the tax system's long-term productivity. The evolution of a tax system to satisfy the needs of international competition has been one of the most fundamental reasons for recent tax reforms in many emerging and transitional countries (Rao 1992). The shift from a mostly centrally planned development strategy to market-based resource allocation has altered public perceptions of the state's role in development. The transition from a public to a private sector, heavy industry reigned supreme, the shift from an import-substituting industrialization approach to one based on market signals has prompted fundamental reforms in the tax system. In an open, export-driven economy, the tax system should not only raise the required funds for social and physical infrastructure, but it should also reduce distortions. As a result, to maintain worldwide competitiveness, the tax system must adapt to the needs of a market economy. When the right approaches are followed, revenue remains stable and growth in our economy is managed. Any tax that is not backed by law or exceeds the legislative authority's powers is unconstitutional. In 1994, this authority became the basis for levying a tax on some services, and the 88th Amendment to the Indian Constitution gave the federal government the ability to tax services. The internationalisation of economic operations as a result of increased globalisation gave another reason for reform. In light of the recent shift to introduce GST, this article examines the structure of the Indian tax system, its constitutional framework, and current system modifications.
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Kuzheliev, Мikhail, and V. Plahotniuk. "LOCAL BUDGETING IN A BUDGETARY DECENTRALIZED CONTEXT." University Economic Bulletin 36/1 (April 17, 2018): 302–12. https://doi.org/10.5281/zenodo.1219812.
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The subject of the study is the full range of methods for ensuring financial independence for local budgets in a decentralized environment. The purpose of the study is to work out a strategy based on the systematic approach to ensure financial independence for local budgets in a decentralized environment. The study methodology includes methods of analysis and synthesis, statistical methods, such as graphic and tabular methods, and methods for comparing and generalization. The results of the study. A comparative analysis of the impact of decentralization on the local budgeting has been carried out using the example of the 2014-2016 budget of Irpin. Some recommendation has been drafted to improve the system of local budgeting including some ways of greater development of the empowerment and autonomy of local budgets. Non-typical for Ukrainian economy gender method of budget analysis has been considered resulting in additional analysis of local budgets and eliciting a fact of the existence of some problematic budget lines regarding a gender-based approach in budgeting and working out a number of recommendation to eliminate them. The sphere of application of results. Local budgeting in a decentralized environment. Local budgets. Conclusion. Budget decentralization being taken into consideration opens up the prospect of the development of local self-government in order to deal effectively with the administration of local affairs, and enhance the role of citizens in the sphere of decision-making and practical implementation of socio-economic programs for the region. Financial basis of local budgets must assist local self-government in an effective implementation of the development strategy for the region. An analysis of the revenue and expenditure sides of the budget of Irpin in 2014-2016 in the context of the budgeting and income distribution of local budget shows a considerable increase in the level of fiscal decentralization of the income section of the budget, direct dependence of local authorities on the central Government and partly on transfer payments and emphasizes the need to strengthen the self-sustainability of local budgets and cover the requirement of financially literate managers. It has been found that a balanced division of powers between the central Government and the regions and decentralization of public finances are needed to reform local budgets (including the budget of Irpin). The sources of tax revenues are considered to be distributed between central and local authorities according to proper discharge of their duties that should be a subject for legislation on local self-government. Besides it is essentially necessary to give the local authorities the right to establish local taxes and duties and their rates. The analysis of a gender-based budgeting clearly indicates the importance of objective approach to budgetary expenditure. An integrated analysis of all the spheres of financing needs is important for rational and efficient allocation of financial resources at the state and local levels.
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Shaidurov, Vladimir N., and Tadeush A. Novogrodsky. "The Gypsies and Military Service in the Russian Empire in the Second Half of the 18th - First Half of the 19th Century." RUDN Journal of Russian History 19, no. 4 (2020): 838–50. http://dx.doi.org/10.22363/2312-8674-2020-19-4-838-850.
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The complication of the national composition of the population due to new ethnic groups as well as incorporation of new territories into the Russian Empire were ones of the consequences of an active foreign policy in the XVIII - XIX century. The Poles, Jews, Gypsies, Finns, and many others needed to be incorporated into existing state, public, social institutions. Most of the activities carried out against, for example, the Jews or Gypsies, aimed at their violent adaptation. The tsarist administration made repeated attempts to persuade various groups of the gypsy population to a settled way of life under the aegis of combating vagrancy in the 1770s - 1820s. Their incorporation in the taxable urban and rural estates implied the imposition of state and district taxes and duties on them. This fully related to recruitment service in its natural or monetary form. But, the Gypsies, unlike Ashkenazi Jews, was not a united nation. This fact forced the government to take different approaches to their recruiting duties in different regions. In Crimea and Bessarabia, the Gypsies were an integral part of local communities. The authorities found it impossible to separate them, for example, from the Crimean Tatar Muslim societies. On this basis they were freed from recruitment same as the Tatars. But some militarized and military institutions (correctional troops of the engineering department, battalions of military cantonists) were used in a repressively educational spirit. If the first were supposed to stop the vagrancy of the Gypsies and promote their sedentary, the second were to contribute to the socialization of young Gypsies and make them useful members of society. This article for the first time in historiography raises the question of the attitude of the state towards the Gypsies of Russia from the point of view of military service. The article is written on the basis of published sources and unpublished documents from the central and regional archives, which are first introduced into scientific circulation.
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Pimenova, Ludmila. "French Provinces “Considered Foreign”: Obstacles to Free Trade or Limits of Loyalty?" ISTORIYA 15, no. 5 (139) (2024): 0. http://dx.doi.org/10.18254/s207987840031592-0.
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The article discusses the features of the tax regime in France of the Old Order and the attitudes of contemporaries towards them. Provinces and pays, that were part of the French monarchy, differed in their legal status and paid taxes differently. In the 18th century the designation of three categories of provinces came into use. Along with the “space” of the kingdom, or the zone of “five large farms”, more than half of the country’s territory covered “provinces considered foreign” and “provinces really similar to foreign ones”. Differences in the tax regime, persisted until the beginning of the revolution, were established according to the tariff of 1664 prepared by J.-B. Colbert. Within the “five large farms” zone, inland customs were abolished. In the “provinces considered foreign”, to which the customs tariff of 1664 did not apply, the former customs on their borders were preserved. Residents of the “provinces really similar to foreign ones”, later incorporated into the French kingdom, could trade duty-free with foreign countries, but were required to pay duties when trading with other provinces of France. The absence of customs inside the zone of “five large farms” was a compensation to the “old” provinces of the kingdom for the high taxes paid by their inhabitants. In contrast, the provinces that later came under the rule of the French king enjoyed tax privileges. From this point of view, the division of provinces into categories was seen as a manifestation of the king’s concern for the welfare of his subjects. But differences in the tax status or the territories rules by the French king provoked criticism from many contemporaries. Most often they were considered an obstacle to the free development of trade and entrepreneurship. In historiography, the problem of the existence of internal customs is also interpreted as predominantly economic. However, some contemporaries believed that the provinces, “foreign” in relation to the custom regime, were not only isolated economically, but also politically alien, that is, disloyal to the king of France. The development of the very concept of loyalty at this time was not jet completed. Some considered it obsolete, but, in fact, in the discourse of the 18th century the concepts of legality and fidelity corresponded to it. In the 18th century in France, administrative and tax reforms were undertaken, aimed at uniting the country’s territory and unifying the status of its inhabitants. But such attempts always affected local privileges and met with resistance from the provincial estates and parlements. It was possible to liquidate internal customs only after radical transformation of local administration and territorial division, carried out at the end of 1789.
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Egorova, Elena V. "WAYS OF IMPROVING ADMINISTRATION LOCAL TAXES." Statistics and Economics, no. 6 (January 1, 2015): 21–24. http://dx.doi.org/10.21686/2500-3925-2015-6-21-24.
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Bondar, Vladislav, and Olena Bieliaieva. "LEGAL REGULATION OF LOCAL TAX ADMINISTRATION." Journal of International Legal Communication 12, no. 1 (2024): 77–86. http://dx.doi.org/10.32612/uw.27201643.2024.12.1.pp.77-86.
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Abstract. Administration of local taxes is an important aspect of financial decentralization and strengthening of local self-government in Ukraine. This topic examines legal acts regulating the process of setting, calculating, paying and controlling local taxes, as well as analyzes existing problems and prospects for improving legal regulation in this area. The basis of the legal regulation of the administration of local taxes in Ukraine is the Tax Code of Ukraine, the Law of Ukraine "On Local Self-Government in Ukraine", the Budget Code of Ukraine and a number of by-laws that provide detailed administration procedures and mechanisms. The establishment of local taxes is carried out by local councils, which determine tax rates, payment procedures and benefits within the limits set by national legislation. Analysis of current legislation reveals key aspects and problems of legal regulation of this topic. In particular, there is a need to increase the flexibility of local authorities, improve transparency and accountability of the use of tax revenues, simplify administration procedures and reduce the bureaucratic burden on taxpayers. Thus, the legal regulation of local tax administration is a key factor of financial decentralization, which requires constant improvement to ensure a stable and transparent flow of funds to local budgets and strengthening of local self-government.
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Asyrofulmuttaqin, Asyrofulmuttaqin, and Muhammad Syukri Albani Nasution. "Tinjauan Yuridis Kawin Gantung Masyarakat Melayu Desa Dahari Indah Kecamatan Talawi Kabupaten Batu Bara." AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam 5, no. 2 (2023): 1721–36. http://dx.doi.org/10.37680/almanhaj.v5i2.3470.
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Marriage is a sacred matter, the pillars and conditions must be fulfilled. In the Indonesian context, marriage must be registered and in an orderly administration. There are other matters that are very important for the Malay community in Batu Bara Regency, when a marriage (akad nikah) takes place, while the walimatul `urs has not been carried out, the bride and groom cannot live together, the rights and obligations of each cannot be carried out until walimatul `urs urs is held, this marriage is known as the "Kawin Gantung". This study wants to analyze the kawin gantungtradition, and a juridical review of the hanging marriage custom practiced in Dahari Indah Village, Talawi District, Batu Bara Regency. This type of research is qualitative, with a juridical-empirical approach, the primary sources consist of observations and interview results as well as laws and regulations in Indonesia regarding marriage. Data collection techniques were carried out by means of observation and interviews. The results of the study found that hanging marriage practiced by the community is a tradition that has long existed, and is part of local wisdom. It is known that the custom of kawin gantung does not conflict with the laws and regulations in Indonesia, and also in the Syafi`i school of law. Kawin gantung have a noble purpose, so that young couples do not fall into adultery, so that the marriage contract is permitted beforehand, even though they are not allowed to live in the same house, and have not been burdened with household duties and obligations. The implementation of a hanging marriage must have the agreement of both partners and both parties from the partner's family, if the couple is forced and not happy, then the kawin gantung is not carried out.
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Maryniv, Nataliya, and Mushfik Damirchyev. "Features of legal regulation of local taxes and fees administration and their place in the structure of local budget revenues." Law and innovations, no. 3 (47) (November 2024): 151–59. https://doi.org/10.37772/2518-1718-2024-3(47)-22.
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Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of which as of October 1, 2024 is formed by 64.23% due to tax revenues in the amount of UAH 316,376,414,760.41. , including, but not exclusively, at the expense of local taxes in the form of property tax in the amount of UAH 47,473,912,844.99. or 15.1% and a single tax in the amount of UAH 62,763,592,313.79. or 19.8% of tax revenues credited to the relevant local budgets Аnalysis of recent researches and publications. Despite such insignificant indicators in the structure of tax revenues, local taxes and fees are of sufficient importance for the formation of the revenue part of local budgets, since they are, although not the main, but important source of revenues. Purpose of research is to determine the current state of the legislation regulating the administration of taxes and fees in general, and local taxes and fees, in particular, as well as to clarify the problematic issues that arise in this and prospective projects for their regulation and improvement of the legislation. The scientific novelty of the research lies in the fact that the analysis of problematic issues that arise during the administration of local taxes and fees is done in a new way. On the basis of which, conclusions were made regarding the need for legislative regulation of the relevant gaps. Аrticle’s main body. This article is devoted to the study of theoretical and practical aspects of the legal regulation of the administration of local taxes and fees and the determination of their place in the structure of local budget revenues. The norms of the current tax legislation regulating the administration of taxes and fees as a set of relevant decisions and procedures of control bodies and actions of their officials, as well as scientific research on these issues, have been analyzed. Particular attention is paid to the features of the legal regulation of the administration of local taxes and fees, as well as the problematic issues that arise in their practical application. The draft Law of Ukraine "On Amendments to the Tax Code of Ukraine and Other Legislative Acts on Improving the Administration of Property Tax", which provides for the gradual transfer of powers to administer property tax to local governments, has also been analyzed. Based on the statistical data of public financial authorities, it is substantiated that local taxes and fees have a significant impact on the formation of the revenue side of local budgets, as they are, although not the main, but an important source of revenue. It is noted that today, local governments, which are most interested in increasing revenues to local budgets at the expense of local taxes and fees, do not have legal opportunities to influence the improvement of their administration processes, since the tax legislation assigns the function of administration, including local taxes and fees, to the powers of tax authorities. At the same time, studies on the ability of local governments to ensure the full range of administrative procedures indicate the urgent need for legislative changes to grant additional powers to local governments in the administration of local taxes and fees. The judicial practice that has developed on problematic issues of the application of tax legislation regarding decisions of local councils on the establishment of rates and the procedure for calculating local taxes and fees has also been analyzed. Conclusions and prospects for the development. Proper administration of local taxes and fees is a guarantee of timely and full fulfillment by taxpayers of their constitutional duty to pay taxes to fill local budgets. The imperfection of the current legislation in this area requires legislative regulation in order to further develop the financial independence and capacity of local self-government. Currently, we have legislative initiatives, in particular, the draft Law of Ukraine "On Amending the Tax Code of Ukraine and other legislative acts on improving the administration of property tax" (No. 11067 dated 08.03.2024), which is relevant and promising in the context of reforming the system of administration of local taxes and fees. obviously, their implementation will contribute to the achievement of several important goals in the field of budget and tax regulation, strengthening the financial independence of communities and the efficiency of the administration of tax payments. Despite possible challenges, the implementation of the proposed changes will contribute to the filling of local budgets, more efficient use of resources and further strengthening of local self-government in Ukraine. Based on the conducted research, it is concluded that proper administration of local taxes and fees is a guarantee of proper fulfillment by taxpayers of a particular territory of their constitutional duty to pay taxes to fill local budgets in order to further develop the financial independence and capacity of local self-government.
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Turcanu, Igor. "TAXES, DUTIES AND CONTRIBUTIONS AS A MEANS OF FORMING PUBLIC FINANCES." Economica, no. 1(119) (April 2022): 73–82. http://dx.doi.org/10.53486/econ.2022.119.073.
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Public finances represent the economic engine of the rule of law. The way in which the financial means are collected depends on whether the State honours its obligations towards its citizens. Due to the complexity of the content and subject matter, the author has set himself the objective of elucidating the method of establishing budget revenues through taxes, duties and state social security and health insurance contributions. This article also highlights the tax administration mechanisms through which the State ensures the collection of the financial means intended for public needs. The entire scientific approach has combined economic theory in the field of public finances and recent tax administration practices used by the State Tax Service in relation to taxpayers.
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Glumińska-Pawlic, Jadwiga, and Tomasz Gwóźdź. "Local Taxes in the Jurisprudence of Local Government Bodies." Teka Komisji Prawniczej PAN Oddział w Lublinie 16, no. 2 (2023): 69–84. http://dx.doi.org/10.32084/tkp.6841.
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This article explores the role of local taxes within the jurisdiction of the local government bodies. It first highlights the significance of local taxes and their two-fold expression of territorial and material sovereignty. The authors delve into the concept of local taxes, its legal definitions, and the scope of taxes that local government units have authority over. The paper discusses the functions of local taxes. Furthermore, it emphasizes the importance of proper income division between the state and local governments to ensure effective decentralization of administration and public finances. The article explores the entities responsible for administering local taxes and their roles in establishing tax liabilities, granting reliefs and collecting revenues. It outlines the decisions made by local authorities regarding taxes, distinguishing between declaratory and constitutive decisions based on how tax liabilities are incurred. It then delves into the impact of tax relief on local government budgets, discussing the criteria used to grant such relief and how it relates to the economic circumstances of taxpayers. The text also addresses relief measures introduced during the COVID-19 pandemic and their implications for local authorities. Lastly, the paper discusses the roles of local government bodies as creditors in enforcement proceedings, particularly in cases where tax liabilities need to be enforced. It outlines the conditions under which local authorities act as enforcement bodies.
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Khan, Ahmad. "Reform Issues in Tax Policy and Tax Administration for Self-reliant Development." Pakistan Development Review 37, no. 4II (1998): 1105–22. http://dx.doi.org/10.30541/v37i4iipp.1105-1122.
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Similar to most countries, objectives of the taxation system in Pakistan are not well-defined. The stated objectives include resource generation, promoting arealsectorspecific economic activities, discouraging undesired imports/production, and encouraging savings and investment. These objectives have been met through a variety of tax concessions and exemptions, rebates and credits, and differentiated tax rates and tariffs. The revenue short falls/leakages resulting from preferential tax treatment of the desired activities were offset through appropriate changes in various fiscal instruments, e.g. high tax rates and tariffs, regulatory duties, extended withholding and presumptive taxes, excise duties on services, and many more. These measures, in turn, have complicated the taxation system and adversely affected the equity, neutrality and progressivity thereof.
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Stoiko, Oleh Yа, and Inna A. Shubenko. "Problematic Aspects and Improvement of Property Taxation in Ukraine." Business Inform 2, no. 553 (2024): 220–28. http://dx.doi.org/10.32983/2222-4459-2024-2-220-228.
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The aim of the article is to study the problematic aspects of property tax administration and identify approaches to its improvement. It is found that property tax revenues in Ukraine are at a low level relative to GDP, their share in GDP does not exceed 1%, while the level of this ratio in the EU Member States is on average 2.2%. During the period under analysis, there is a tendency to a slow reduction in the share in GDP of both local taxes and fees, as well as property tax, which makes local budgets dependent on transfers from the State budget and the shares of national taxes and fees assigned to them. There is a steady tendency to reduce the share of property tax in the tax revenues of local budgets of Ukraine in recent years, which is associated with the full-scale war in Ukraine and the tax benefits for the payment of property taxes adopted by the Verkhovna Rada of Ukraine. It is determined that the largest share in the structure of property taxes falls on land payments, while the share of transport tax is very low due to the limited list of objects that are liable to taxation. The main problems of property tax regulation in Ukraine have been allocated as follows: insufficient level of effectiveness in the administration of real estate tax, imperfect process of determining the property tax base, unreasoned establishment of property tax benefits, centralized administration of property taxes. Different approaches to tax administration and foreign experience on this issue are analyzed. The expediency of transferring the powers to administer property taxes to local self-government bodies in order to strengthen the financial capacity of communities and reduce public expenditures is substantiated. It is defined that local self-government bodies represent the most interested subject in the formation of a self-sufficient system of local finances, and tax service bodies have insufficient resources and have low motivation to administer property taxes. The problems for local authorities in case of obtaining powers to administer property tax are outlined. A new model of property tax administration has been proposed, in which local self-government bodies exercise the entire set of powers to administer property taxes. Directions for improving the property tax administration system in Ukraine are also proposed.
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Dema, Dmytro, Inna Shubenko, and Serhii Davydchuk. "LOCAL TAXATION: THE CURRENT STATE AND EXPERIENCE OF THE EUROPEAN UNION COUNTRIES." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 69–76. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-69-76.
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The paper examines the formation of local taxation system in Ukraine. It has been established that the number of local taxes and fees has been significantly reduced due to the evolution in the local taxation system. Currently the list of local taxes and fees comprises two local taxes, namely the property tax and the single tax, as well as two local fees including the tourist fee and the vehicle parking fee. It is determined that the basis for local budget revenues is formed by the tax receipts which tend to increase, with the simultaneous decrease in proceeds from state administration bodies. The personal income tax is considered to be the one having the strongest effect on the formation of local budget revenues. The analysis results determine that tax revenues from local taxes and fees have a growing tendency, however they are not budget-forming for the local budgets so far. The overall increase tax revenues to local budgets are observed from the property tax and a decrease in its component – transport tax. Local fees are proved to have a negligible effect on the formation of local budget revenues. It was determined that the local authorities have no power to lay local taxes and fees, preventing them to influence the amount of tax revenues to their budgets. The administration of local taxes and fees is negatively affected by the war, since real estate objects are exempt from taxation, and there observed a decline in the entrepreneurial activity. The insufficient work of local self-government bodies in attracting local taxation opportunities provided by the decentralization reform to strengthen the local budgets financial capacity has been substantiated in the study. It is proposed to strengthen the local self-government bodies’ role in the administration of local taxes and fees, in particular by giving them an opportunity to independently choose the objects of taxation on their territories.
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Khan, Ahmad. "Note: Analysis of Key Determinants of Tax Policy and Administration." LAHORE JOURNAL OF ECONOMICS 4, no. 1 (1999): 115–27. http://dx.doi.org/10.35536/lje.1999.v4.i1.a8.
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Introduction Similar to most countries, the objectives of the taxation system in Pakistan are not well-defined. Historically, the primary objective has been resource generation for the government. The taxation system has simultaneously addressed the secondary objectives of promoting area/sectorspecific economic activities, discouraging undesired imports/production, encouraging savings and investment. These objectives were met through a variety of tax concessions and exemptions, rebates and credits, differentiated tax rates and tariffs. The revenue shortfalls/leakages resulting from preferential tax treatment of the desired activities were offset through appropriate changes in various fiscal instruments, e.g. high tax rates and tariffs, regulatory duties, extended withholding and presumptive taxes, excise duties on services, and many more. These measures, in turn, complicated the taxation system and adversely affected the equity, neutrality and progressivity thereof.
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Bassey Nsentip, Ese, Nkanikpo Ibok Ibok, and Eno Greggory Ukpong. "Effect of Non-Oil Taxes on Economic Growth in Nigeria." AKSU Journal of Administration and Corporate Governance 5, no. 2 (2025): 47–60. https://doi.org/10.61090/aksujacog.2025.013.
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This study examined the effect of non-oil taxes on economic growth in Nigeria using annual time series data. Non-oil taxes were proxied using company income tax, value added tax and stamp duties. Descriptive statistics revealed that gross domestic product had a mean value of ₦22,535,370 billion, while company income tax, stamp duties, and value added tax averaged ₦457.29 billion, ₦3.58 billion, and ₦104,515.7 billion, respectively. The Augmented Dickey- Fuller (ADF) unit root test indicated that all variables were integrated at first difference (1). Johansen co-integration results confirmed the existence of four long-run equilibrium relationships among the variables. The Auto-Regressive Distribution Lag model estimates showed that stamp duties (₦281,367.0, p = 0.0279) and company income tax (₦41,940.87, p = 0.0000) significantly contribute to gross domestic product growth, while value added tax (₦10.43, p = 0.0690) had a relatively weaker impact. The error correction model coefficient of -0.2327 (p = 0.0000) suggested a moderate speed of adjustment toward equilibrium. Based on these findings, it was recommended that enhancing tax administration efficiency, strengthening compliance measures and ensuring the productive allocation of tax revenues could foster economic growth in Nigeria.
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Romanova, Anna, Michal Radvan, and Johan Schweigl. "Constitutional Aspects of Local Taxes in the Slovak Republic and in the Czech Republic." Lex localis - Journal of Local Self-Government 17, no. 3 (2019): 591–616. http://dx.doi.org/10.4335/17.3.591-616(2019).
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The main aim of the paper is to analyze the constitutional backgrounds of the local taxes´ legal regulation, assessment, and collection in the Slovak Republic and the Czech Republic. The paper starts with the general constitutional regulation of taxes and continues with the critical analyses of local taxes´ regulation and application in both countries. It follows the legal power of legal norms, starting with the international aspects – the European Charter of Local Self-Government, continuing with the constitutional issues and finishing with the statutory regulation of local taxes. The first part of the hypothesis that even if the constitutional regulation in these countries is very different and gives different opportunities for the local taxes adoptions both in national Parliaments and in local councils, the practice in both countries is very similar, was (with a small difference in the actual use of given possibilities to adjust the real property tax revenues by the municipalities, which speaks in favour of the Slovak ones compared to the Czech) confirmed. However, the second part of the hypothesis that in both countries local self-government units do have adequate powers to impose and collect local taxes was rejected. In the conclusion, the comparison between the Czech Republic and the Slovak Republic is made and possible changes de lege ferenda are presented.
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Bačlija Brajnik, Irena, Vladimir Prebilič, and Luka Kronegger. "Explaining Strategies in Setting Own Local Taxes in Slovenia." Lex localis - Journal of Local Self-Government 20, no. 1 (2022): 239–57. http://dx.doi.org/10.4335/20.1.239-257(2022).
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There are numerous ways for localities to exercise tax powers. However, not all localities utilize their taxing powers. Taxation strategies are numerous and are influenced by the size of local government, the percentage of taxes that the local government takes, share and the local government’s autonomy over taxation. Local governments in Slovenia have some tax autonomy, but local taxes only represent about 13 percent of municipal total tax revenue. This article reviews taxation by local governments in Slovenia as well as some potential reasons for their under-taxing. We can conclude that local governments in Slovenia use local taxes as a fiscal measure and that share of (all) own taxes positively correlate to the size of the municipality. Small municipalities tend to under-tax (or avoid taxing completely), and since equalisation mechanisms do not reward taxation inactivity, the most probable explanation for this practice is closeness to the electorate.
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Bennett, R. J. "Local Business Taxes." Environment and Planning C: Government and Policy 5, no. 1 (1987): 1–5. http://dx.doi.org/10.1068/c050001.
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Wassiliou-Seibt, Alexandra-Kyriaki. "Der terminus προνοητησ in der Byzantinischen verwaltung". Zbornik radova Vizantoloskog instituta, № 50-1 (2013): 149–62. http://dx.doi.org/10.2298/zrvi1350149k.
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The article examines on the basis of the small number of essential literary and sigillographic evidence the scope and duties of the ????????? (as a terminus technicus) in the Byzantine administration. The earliest evidence comes from the 6th century, the latest from the 12th. Already in the Early Byzantine period the scope of their activities is fixed: administration of domains and municipal and fiscal administration. Acting in the capacity of stewards of private and official real estate these people were responsible for collecting and transmitting taxes to the responsible department, minus an allowance for themselves. Their colleagues in the municipal and provincial administration were revenue officers with special authority. In the provincial administration of the 11th the pronoetai were sometimes also ?????????? in their region. Till now we know only one example of a commander of a thema who was at the same time also a ????????? (Eustathios Charsianites). The ????????? ??? ???????? (scil. fiscus) were authorized to exact outstanding taxes. A special case is the ????????? of the alms-house of Michael Attaleiates in Rhaidestos, because he was the highest administrator of all its estates and dependencies. Normally the ????????? were administrators of a lower rank in the domains, subject to the ????????? or the ????????.
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Neckář, Jan, and Martina Vavříková. "The Remission of Tax Sanctions in Correlation with the Current Pandemic." Institutiones Administrationis 1, no. 1 (2021): 130–38. http://dx.doi.org/10.54201/iajas.v1i1.15.
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The COVID-19 pandemic has undoubtedly had a great impact on tax policies in different states across the world and that naturally results in slight changes in their tax administrations. These changes in tax administration can be perceived as a government’s response to the pandemic which aims to help taxpayers adjust to this new situation, especially by easing tax duties. Every state has its own measures to cope with the problems that have emerged. This article aims to map and evaluate certain steps that the government in the Czech Republic has taken with the purpose of reducing the negative effects of this pandemic. In the Czech Republic, these measures have taken the form of a mass remission of tax sanctions for non-compliance with selected tax duties among selected taxpayers. This text will analyse the mass remission of taxes as a legal instrument, and will also discuss whether such an unusual measure fulfils its purpose, i.e. to mitigate tax duties during the pandemic, as well as striving to present an overview of the various consequences in relation to tax administration.
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Neckář, Jan, and Martina Vavříková. "The Remission of Tax Sanctions in Correlation with the Current Pandemic." Institutiones Administrationis 1, no. 1 (2021): 130–38. http://dx.doi.org/10.54201/iajas.v1i1.15.
Full textAbstract:
The COVID-19 pandemic has undoubtedly had a great impact on tax policies in different states across the world and that naturally results in slight changes in their tax administrations. These changes in tax administration can be perceived as a government’s response to the pandemic which aims to help taxpayers adjust to this new situation, especially by easing tax duties. Every state has its own measures to cope with the problems that have emerged. This article aims to map and evaluate certain steps that the government in the Czech Republic has taken with the purpose of reducing the negative effects of this pandemic. In the Czech Republic, these measures have taken the form of a mass remission of tax sanctions for non-compliance with selected tax duties among selected taxpayers. This text will analyse the mass remission of taxes as a legal instrument, and will also discuss whether such an unusual measure fulfils its purpose, i.e. to mitigate tax duties during the pandemic, as well as striving to present an overview of the various consequences in relation to tax administration.
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Пабат, О. В. "Specific Features of Legal Regulation of Local Taxes and Fees." Law and Safety 79, no. 4 (2020): 44–47. http://dx.doi.org/10.32631/pb.2020.4.06.
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It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at the national level. The powers granted by the state are used, each of the taxes and fees is established and put into effect separately, the collection mechanisms are regulated in details at the local level.
 The peculiarity of the legal regulation of local taxes and fees is that local self-government agencies do not have the right to set their own taxes and fees on their territory.
 It has been noted that each of the local taxes and fees has a number of its own features; examples of such features have been provided. The studied feature is the existence of a simplified system of taxation, accounting and reporting in Ukraine, in particular the legal mechanism for the administration of a single tax in Ukraine. The peculiarity of local taxation systems in Ukraine is its variability due to the instability of tax legislation.
 It has been concluded that local self-government agencies, taking into account the peculiarities of legal regulation of local taxes and fees, should focus on improving the efficiency of budget and tax planning through reasonable and prudent establishment of local taxes and fees in the relevant territorial community.
 The need to increase the share of local taxes and fees in local budget revenues has been stressed. It has been argued that most local taxes should be direct taxes to local budgets.
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Sandu, Dorina. "Tax Mediation – an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration." Economic Insights – Trends and Challenges 2021, no. 3 (2021): 109–20. http://dx.doi.org/10.51865/eitc.2021.03.10.
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Local taxes and fees are of interest to both the public authorities and the taxpayer. The level of local taxes and fees guides the way the local budget is prepared and outlines the main investment objectives at the community level. The taxpayer has become increasingly interested in what he pays in local taxes and fees because he has realized that this effort on his part must be reflected in the level of well-being of the community in which he lives. This study aims at an analysis of tax mediation in Romania, as a distinct, special, and voluntary procedure between the tax institution and the debtor taxpayer, without the presence of the mediator as a third person, neutral and independent, comparing the institution of tax mediator in Romania with other EU countries presentation of the stages of mediation and its advantages in favor of both parties. The reality proves that there are numerous situations when fiscal administrative acts issued by the local taxes and fees service are the object of appeals before the issuing public authorities and the administrative-fiscal contentious courts. It complicates the activity of both local public authorities and courts, adds time consumption and financial costs, and fiscal mediation proves to be an optimal solution.
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Wijaya, Suparna, Syahra Ghery, Naufal Muhammad Harits, et al. "Dynamics of fiscal resilience: A comparative analysis of tax buoyancy in South and Southeast Asia." Educoretax 5, no. 4 (2025): 418–40. https://doi.org/10.54957/educoretax.v5i4.1439.
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This research aims to explore, analyze, and compare tax buoyancy in South Asian and Southeast Asian countries through a comprehensive literature study approach. The secondary data used in this study were obtained from various reliable sources such as indexed academic journals, reports from international organizations (IMF, World Bank, ADB), and government policy documents. The analysis shows significant variations in tax buoyancy across countries, influenced by the complexity of tax systems, effectiveness of fiscal policies, levels of tax compliance, and macroeconomic conditions. Countries with more efficient tax administration systems, broad tax bases, and higher compliance levels exhibit greater tax buoyancy (>1), reflecting tax revenue capacity that is responsive to economic growth. Conversely, countries with less effective tax systems, narrow tax bases, and low compliance experience lower tax buoyancy (<1). This research reveals that income taxes and value-added taxes consistently show higher buoyancy compared to customs duties and excise taxes in both regions. These findings provide important policy implications for the development of more adaptive and effective fiscal policies in the region, particularly through comprehensive tax reforms, strengthening tax administration, broadening the tax base, and improving taxpayer compliance to support sustainable economic development.
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Yuliza Azzahra Syahadat and Dirga Ramadhan. "Analisis Kontribusi Pajak dan Retribusi Terhadap Pendapatan Asli Daerah." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 341–50. http://dx.doi.org/10.54259/akua.v1i3.997.
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Regional taxes and regional levies are the two components of the most dominant source of income for Regional Original Revenue (PAD) which are useful for financing the administration of regional governments to carry out broad regional autonomy in a good, real and responsible manner. This study aims to determine the contribution of local taxes and local levies to (PAD) Kendari city. The data used is the report on the realization of the budget for the 2018-2020 fiscal year. Data analysis using Contribution percentage analysis, Contribution Level Analysis and Growth. The results of this study show that local revenue is very dependent on local tax revenues and regional levies with a large percentage of local taxes on PAD in 2018 of 58.61%, the percentage of regional retribution on PAD of 11.94%. In 2019, the percentage of local taxes to PAD was 55.55%, the percentage of regional levies to PAD was 11.12%. In 2020 the percentage of local taxes to PAD is 52.68%, the percentage of regional levies to PAD is 8.01%. From this explanation, it is stated that the contribution of taxes to Regional Original Income (PAD) is greater than the regional levies.
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Kravchenko, Olena, Alla Dmytrenko, Yuliia Serhiienko, and Dmytro Kravchenko. "Fiscal efficiency of ecological taxes administration in Ukraine." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2023): 17–25. http://dx.doi.org/10.21272/1817-9215.2023.4-02.
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The problem of ecological protection occupies a rather important place in the planning of budget expenditures of Ukraine. Every year, the state must allocate funds from both local and state budgets to ensure ecological protection. Solving environmental problems is possible only by consolidating the efforts of the state, local self-government bodies, business owners, and individual citizens, and they require significant funding. The form itself should play an essential role in financing ecological protection measures. Ecological taxation is one of the measures that can encourage the transition of the population to a more ecological choice and increase the number of budgetary resources to support various environmental protection projects. It performs a complex function of regulating socio-economic processes while having a significant impact on solving ecological problems. As part of the study, the share of revenues from the payment of ecological taxes in the total tax revenues of the consolidated budget in Ukraine and their dynamics during 2015-2021 was analyzed. Based on the results, it was concluded that the payments are pretty insignificant and almost do not cover all the costs allocated by the state for restoration, protection, and protection of the environment. The structure of ecological taxes paid in Ukraine is almost unchanged. To ensure the increase in the revenue part of the state and local budgets, the planned, actual, and forecast trends of receipts of ecological taxes to these budgets were studied. The obtained data indicate that over the next three years, tax revenues from the payment of ecological taxes will grow and in 2025 will reach the amount of UAH 7.28 billion, which in percentage form indicates an increase in the number of revenues by 74% compared to 2021. Also, the main areas of allocation of funds for environmental preservation and protection were determined.
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Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.
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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures.
 The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees.
 Understanding the content of the wording "tax sphere" becomes possible as a result of the analysis of the definition of the sphere of legal influence of the Tax Code of Ukraine, which regulates relations related to the payment of taxes, fees, and their administration, determines the peculiarities of the legal status of taxpayers and fees, their legal opportunities, in particular rights, duties, competence of subjects of tax administration, fees, control bodies, regulates the procedure of responsibility for violation of tax legislation.
 Therefore, when we talk about the prevention of offenses in the tax sphere, we mean offenses related to the collection and administration of the payment of taxes and fees, violation of the procedure for the implementation of the rights of taxpayers and fees, rights, duties, competences of control bodies and subjects of the administration of taxes and fees, other violation of tax legislation.
 In the Tax Code of Ukraine, the legislator outlined the content of tax offenses, which should be understood as illegal actions committed by taxpayers, tax agents, their officials and officials of control bodies, which lead to non-fulfillment or improper fulfillment of the requirements of tax legislation, the control of which is entrusted to regulatory authorities. At the same time, the possibility of applying financial, administrative and criminal liability for tax offenses is determined.
 Preventive and preventive influence is achieved by guaranteeing a balance between the legal possibilities and interests of taxpayers and the stability of the budget system, the competence of tax and other control bodies, and the possibility of satisfying the interests of the state and society in general. This is an important key to the functioning of the fiscal system. It is this balance that determines the content of restrictions on taxpayers in order to guarantee the state's performance of its main functions.
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Nikulkina, Inga V., and Daria I. Terekhova. "Specifics and Problems of Application of Excise Taxes and VAT on Import in the EAEU Member States." Теория и практика общественного развития, no. 6 (June 28, 2023): 153–61. http://dx.doi.org/10.24158/tipor.2023.6.18.
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The article examines the specifics of application of excise duties and VAT levied on imports in the EAEU mem-ber states, as well as the study of issues of harmonization of indirect taxation in the EAEU conditions. In addi-tion, based on the analysis, the authors identified problems in the practice of applying indirect taxes in the EAEU, expressed in the differentiation of rates for alcohol and tobacco products, which is associated with the problem of “gray imports”, as well as in the process of interaction between customs and tax authorities in the administration of indirect taxes on import. The authors consider that the establishment of indicative rates for alcohol and tobacco products within the framework of harmonization of indirect taxation in the EAEU, as well as the creation of a single information platform will reduce the volume of illegally imported products and increase the effectiveness of control over the payment of indirect taxes in foreign and mutual trade.
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K. S., Nemchenko. "The fiscal policy of the state: the doctrinal level of cognition." Almanac of law: The role of legal doctrine in ensuring of human rights 11, no. 11 (2020): 169–75. http://dx.doi.org/10.33663/2524-017x-2020-11-30.
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The specific nature of fiscal policy is considered on doctrinal level within the article. In this research local and international approaches to determination of fiscal policy were analyzed and studied. We performed the analysis of key elements of term of fiscal policy in economic theory and finance law science. There is a part of research devoted to the definition of fiscal policy stated on doctrinal level and there was determined the correlation between fiscal policy and fiscal function of state from the perspective of legal theory. The author researched that the main approach to determination of fiscal policy in finance law science is understanding it’s as an influence of state on national economy and application different legal and economic tools in particular taxes and duties and activities of authorities in the field of implementation of such taxes and further accumulation of funds. The author proves that the major part of research within economic studies in the field of fiscal policy is not systematic and non-comprehensive. However, based on the analysis stated in the article it is possible to make a conclusion that influence on economy is core feature of fiscal policy determined by the majority of researchers in economic science. Thus, it is possible to include this feature to the definition of fiscal policy for the purpose of legal theory. At the same time, the author considers that from the perspective of legal theoretical science fiscal policy implements tasks and directions determined by nature of fiscal function of state through influence of economy performed by taxes and duties and fiscal policy correlates with fiscal function of state as a part and whole. On the other hand, for the purpose of legal theoretical science fiscal policy is an influence of state on national economy with regulation of tax and duties and its coordination with other tools of governmental influence on economy in particular in establishment of taxes and duties and further accumulation of relevant funds. Keywords: State, Fiscal Policy, Fiscal function of state, policy.
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Jain, Parul. "Responsiveness (Buoyancy) of Union Taxes to GDP in India (199091 to 201516)." Intertax 44, Issue 3 (2016): 266–78. http://dx.doi.org/10.54648/taxi2016018.
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Changes in tax receipts of government take place with changes in Gross Domestic Product (GDP). Such changes in tax receipts may be the result of two factors: (1) there may be automatic changes in the tax yield when tax parameters are held constant. Such automatic changes are referred to as elasticity or built-in flexibility. (2) Increasing tax receipts may also necessitate imposition of new taxes, changes in rate structure of existing taxes, expansion of tax base, changes in scheme of exemptions, etc., or briefly referred to as discretionary changes. The overall responsiveness of tax revenues to discretionary changes in tax scheme (including automatic responses) is called responsiveness or buoyancy of the tax system and it is measured as the percentage change in tax receipts over percentage change in GDP. The tax structure of the Union Government in India is composed of direct and indirect taxes. In terms of tax receipts, direct taxes are mainly composed of corporation tax and income tax while indirect taxes mainly include customs, excise duties and service tax. An analysis of responsiveness (buoyancy) reveals that the overall buoyancy of union taxes has been 1.04. Direct taxes have had a higher buoyancy coefficient. Within direct taxes, corporation tax has exhibited higher buoyancy as compared to income tax. Buoyancy coefficient of indirect taxes has been less than 1.0 and within indirect taxes, buoyancy of excise duties has been lower than that of customs. Service tax has, however, revealed the highest buoyancy coefficient. Some of the factors responsible for lower buoyancy (responsiveness) of Indian taxes have been relatively slower expansion in base, increase in threshold limits, and large number of exemptions, rebates and deductions under tax laws, reduction in customs and excise duty rates under the impact of New Economic Policy, increasing tax evasion etc. It is high time that tax/GDP ratio in India be considerably raised through improving buoyancy coefficients. This would necessitate considerable expansion in tax base, bringing agricultural incomes under the Central Income tax net, rationalization of tax-preferences/incentives, bringing non-filers in unorganized sectors under the tax net, concentrating on High Net Worth Individuals, checking avoidance and evasion of taxes and improving tax administration. There is also need for introducing ‘accountability’ and switching over to ‘family’ as the unit of assessment.
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Maryono, Maryono, Bambang Sutedjo, and Batara Daniel Bagana. "Efektivitas Undang-undang Pajak Daerah dan Retribusi Daerah dalam Peningkatan Penerimaan Pajak Daerah Kabupaten / Kota di Wilayah Sumatra." Owner 8, no. 4 (2024): 4900–4910. http://dx.doi.org/10.33395/owner.v8i4.2336.
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This study aims to analyze the effectiveness of Law Number 28 of 2009 concerning regional taxes and regional levies in increasing district/city tax revenues in Sumatra. The problem that occurs today is still a very low level of financial independence of districts/cities as measured by the contribution of local original income to regional income on average is below 25 percent. The population in this study includes districts and cities in Sumatra. The total number consists of 121 districts and 32 cities with observation years for two years from 2019 to 2020. The results showed that local tax revenues from all new types of local taxes consisted of rural and urban land and building taxes, duties on the acquisition of land and building rights, groundwater taxes, and swallow's nest taxes in regencies and cities in Sumatra on average in 2019 amounted to Rp. 28,573,177,419, - and in 2020 amounted to Rp. 27,649,013,349, - and its contribution to regional tax revenue was also quite large, namely in 2019 by 27 percent and in 2020 by 31 percent. The sizable contribution of regional tax revenue from the new type of regional tax contained in Law number 28 of 2009 concerning regional taxes and regional levies encourages increasing the financial capacity of districts/cities in Sumatra and increases the harmonization of government financial capacity vertically, namely the central government. , provincial government, and district/city government. Thus, it can be concluded that law number 28 of 2009 concerning regional taxes and regional levies is effective in increasing regional tax revenues in districts and cities in Sumatra, thereby increasing the financial capacity of districts and cities in Sumatra.
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Mpfubhusa, Laurent, and Gabriel Devotha. "Exploring the relationship between government tax revenue and economic growth in Tanzania from 1996 to 2024." NG Journal of Social Development 16, no. 1 (2025): 1–12. https://doi.org/10.4314/ngjsd.v16i1.1.
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This study explores the relationship between gross domestic product (GDP) and key tax revenue components in Tanzania, focusing on their impact on economic performance. Utilizing the ARMA model, the research highlights how GDP is influenced by its own past values and various tax sources, including domestic value-added tax (VAT), VAT on imports, and domestic excise duty. The results revealed that these consumption-based taxes significantly contribute to GDP growth, underscoring their vital role in driving economic performance. In contrast, Pay-As-You-Earn (PAYE) and excise duties on imports show limited or insignificant effects, suggesting that direct and trade-related taxes have a less pronounced impact. The study’s approach effectively captures the interactions between tax revenue and economic growth, providing valuable insights into their contributions. Key findings showed the importance of strengthening tax compliance systems and enhancing domestic production to maximize the benefits of VAT and excise duties. The study advocates for policies that broaden the tax base, improve trade facilitation, and modernize tax administration to support sustainable economic growth. Additionally, it underscores the necessity of adapting fiscal policies to evolving economic conditions, contributing to the discourse on effective tax policy and economic development in Tanzania.
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Hakim, Arif, Dinda Arifiana, Mochamad Rifa'i, and Muhammad Ainulyaqin. "Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB), Pajak Bumi dan Bangunan, dan Pajak Resto Terhadap Pendapatan Asli Daerah (PAD) Dalam Perspektif Ekonomi Islam (Studi pada Kabupaten Malang 2017-2019)." Jurnal Ekonomi Syariah Pelita Bangsa 5, no. 02 (2020): 149–60. http://dx.doi.org/10.37366/jespb.v5i02.112.
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Local taxes are an important source of local revenue which is useful for financing regional government administration. BPHTB, PBB, and Resto Tax are local taxes that have an effect in every region, as well as in Malang Regency. The contribution of local taxes in each region varies. This study aims to analyze the influence of BPHTB, PBB, and Resto Tax on PAD Malang Regency in the 2017-2019 period from an Islamic economic perspective. This type of research uses quantitative methods. The results of this study indicate that BPHTB has a positive effect on PAD, while PBB and Resto Tax have a negative effect on PAD in Malang Regency. This research is in line with the opinion of the Islamic figure Abu Yusuf who argues that kharaj (land tax) is allowed with the aim of applying taxes as state revenue to bring benefits to the community.
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Chilima, Isaac Yamikani. "Application of Autoregressive Distributed LAG Models to Evaluating Malawi’s Tax Revenue Productivity and Tax Administration Reform." African Multidisciplinary Tax Journal 3, no. 1 (2023): 170–97. http://dx.doi.org/10.47348/amtj/v3/i1a9.
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This analysis demonstrates the application of autoregressive distributed lag (ARDL) models to gauge tax revenue performance in both the short term and the long term, as well as how to incorporate dummies to gauge changes following a popular semi-autonomous tax authority reform. To measure performance, we estimated tax buoyancy, defined as the percentage change in tax revenue in response to the percentage change in the tax base. Using data from 1979 to 2017 from annual economic reports and the United Nations University Government Revenue Dataset, the results show that personal income tax is the most productive of the direct taxes, while VAT is the most productive of the indirect taxes. However, underperforming customs duties estimates were evidence of deep-seated problems, calling for urgent intervention to curb tax evasion, fraud and corruption. Overall, estimates also suggest that tax revenue productivity improved following the tax reform, although the study could not fully credit the improvement to the reform itself.
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Jalagonia, David, and Iuri Papasqua. "RESULTS AND PROSPECTS OF THE REFORMING OF TAX SYSTEM IN GEORGIA IN ACCORDANCE WITH EU REQUIREMENTS." MODELING THE DEVELOPMENT OF THE ECONOMIC SYSTEMS, no. 4 (December 29, 2022): 215–18. http://dx.doi.org/10.31891/mdes/2022-6-29.
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Taxes are the main source of formation of the state budget of Georgia. 90% of the total amount accumulated in the country's budget is due to taxes. Value Added Tax (VAT) is approximately 45% of the tax structure, that is, up to 30% of income, up to 10% of income tax, and the rest is excise, import and customs duties. Taking into account the role and importance of taxes in the dynamic and stable development of the country, the article presents the opinions of the authors on the reforms of the Georgian tax system and the main directions for improving tax administration. The essence of the changes made to the tax legislation of Georgia was studied, analyzed and evaluated on the basis of empirical data; the possibility of mobilizing funds in the country's budget through the maximum harmonization of the tax system of Georgia with the best practices of the European Union was argued in this article. The authors develop the next point of view: the tax system of Georgia and its regulation are gradually approaching the European model, although certain norms of tax administration still need to be finalized. Also a full harmonization with the EU tax system is needed.
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Nazarkevych, Ihor B., and Andrii R. Dub. "The Organizational and Economic Aspects of Real Estate Tax Administration in the Context of Tax System Reform." Business Inform 9, no. 560 (2024): 383–91. https://doi.org/10.32983/2222-4459-2024-9-383-391.
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Tax on real estate other than land is one of the basic local taxes and fees, however, despite the significant volume of real estate in Ukraine, revenues from real estate tax are relatively small. The current system of real estate taxation is often considered socially unfair, since it does not take into account the individual characteristics of objects and the solvency of owners. The article is aimed at identifying directions for improving the organizational and economic aspects of the administration of the tax on real estate, other than land, in the context of optimization of local taxation. The article studies a problem-oriented approach to the functioning of the system of administration of local taxes and fees in Ukraine, in particular property taxation. The dynamics of revenues from the tax on real estate, other than land, to local budgets, as well as their shares in the structure of local taxes and fees and revenues of local budgets, is analyzed. The low efficiency of interaction between local self-government bodies and bodies of the State Tax Service of Ukraine in the administration of local taxes and fees is determined. The need to expand the powers of local self-government bodies in the issue of collecting property taxes is outlined. The foreign experience of the peculiarities of the organization of collection of real estate tax in developed countries is characterized. It is found that the basis for calculating the tax on real estate in most developed countries is the estimated value of the object of taxation. An assessment of the initiated draft laws on reforming real estate taxation in Ukraine at the local level was carried out. Directions for improving the functioning of the tax on real estate other than land are suggested. The authors’ own structural and organizational approach to the transformation of taxation of real estate other than a land plot is presented. This approach is aimed at obtaining a number of positive socioeconomic effects, in particular, real estate taxation will be carried out from the full estimated value of the property, which will ensure maximum coverage of objects and the tax base, and therefore minimize evasion of its payment and ensure the growth of revenues to the budgets of territorial communities.
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Broda, Aleksander, Marek Konopka, Halina Landecka, Katarzyna Zalasińska, and Tadeusz Zielniewicz. "TEZY KONSERWATORSKIE 2015 – PROPOZYCJA REFORMY SŁUŻB OCHRONY ZABYTKÓW." Protection of Cultural Heritage, no. 1 (May 30, 2016): 135–40. http://dx.doi.org/10.24358/odk_2016_01_15.
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The article explores directions of possible changes to be made to the model of monument protection. It not only recommends specific provisions but also focuses on a model understood as a structure of definitions and relations existing among them. This allows for rough description of a selected aspect of reality. The analysis comes down to deliberations on monument protection system, including necessary duties and competences of government and local government administration bodies. Effects of the principle of subsidiarity and decentralisation of Polish historic preservation administration were brought into special focus. Additionally, narrow scope of duties was determined for state and local government administration bodies.
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Cornia, Gary C., Scott Grimshaw, Ray Nelson, and Lawrence Walters. "The Effect of Local Option Sales Taxes on Local Sales." Public Finance Review 38, no. 6 (2010): 659–81. http://dx.doi.org/10.1177/1091142110378596.
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Serohina, T. V. "Category «public service» as a scientific research object." Public administration aspects 6, no. 4 (2018): 14–19. http://dx.doi.org/10.15421/15201818.
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The article is devoted to the study of the development of the concept of «public service» in an independent Ukraine. It was found out that since the beginning the concept of «management service» is one of the most widespread. From a legal point of view, a management service is the creation of organizational conditions for the realization of the right by a citizen or another subject of administrative-legal relations. Instead from the point of view of public administration, «management service» is a result of the functional activity of the state body in the development and implementation of state policy on the regulation of a particular sector of the economy or social life. It was established that in addition was used concepts of the similar content, which amplified the terminological uncertainty. As a result, an approach has been developed in which the services of public authorities are divided into four groups: state, municipal, administrative and public. In this approach, public services are divided into state and municipal, depending on the subject of the service, administrative services are provided both by executive authorities and local self-government. The only kind of public services found in the regulatory framework is administrative services. In the Law of Ukraine «On Administrative Services», the term administrative service is used as a result of exercising power by the subject of the providing of administrative services on the application of a natural or legal person, aimed at acquiring, changing or terminating the rights and / or duties of such person in accordance with the law. The process of formation, the concept of «public services» in independent Ukraine can be divided into four stages, the first of which is the stage of domination in the national scientific thought of the concept of «management services». The second stage is the division of services into separate groups - state, municipal, administrative, and all of these groups belong to one group of public services. The third stage (ongoing to date) is characterized by the consolidation and final formulation of the term «public services» as the basic concept of the system of providing services by public authorities. The fourth stage can only be predicted, nevertheless, it is essentially a logical continuation of these three stages, when the legal fixing of the concept takes place.
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Mambetova, Alexandra A., Alina K. Morgoeva, and David A. Tabolov. "ANALYZING THE FISCAL ROLE OF EXCISE TAXES ON ALCOHOL AND TOBACCO PRODUCTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/7, no. 140 (2023): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2023.11.07.010.
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This scientific research is devoted to the consideration of one of the key payments of the current tax system - excise payments. One of the revenue-generating items of the indirect tax under consideration is alcoholic and tobacco products. The supporting factors are the analysis of the fiscal role of excise duties on alcoholic beverages for 2020-2022. The profitability of the tax under consideration is ensured, among other things, by effective control and supervisory activities carried out by the Federal Customs Service of the Russian Federation and the Federal Tax Service of the Russian Federation, the administration of which is also analyzed in the scientific publication.
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Francisco, Saffie G. "An Alert from the Left: The Endangered Connection Between Taxes and Solidarity at the Local and Global Levels." German Law Journal 17, no. 5 (2016): 857–74. http://dx.doi.org/10.1017/s2071832200021490.
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Neoliberal tax policies at the local and the global levels risk democracy consolidating economic inequality by allowing and fostering capital accumulation. As a consequence capital owners have increased their political power to influence and decide on local and global tax policies for their own benefit. The Chilean income tax system and the international tax law system (including tax competition among states and tax heavens) are analysed as examples of neoliberal tax policies at the local and the global level, respectively. At the same time, neoliberalism as a normative order of reason has replaced the political aspect of taxation with economic concepts that tend to dissolve the connection between taxes and solidarity. In this scenario, taxes make no economic or political sense as they are not understood as duties of citizenship. In this Article, recent alternatives proposed to diminish global no taxation and inequality, as the OECD BEPS project and Thomas Piketty's proposal for a global tax on capital are analyzed and criticized.
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Karpiuk, Mirosław. "The Local Government’s Position in the Polish Cybersecurity System." Lex localis - Journal of Local Self-Government 19, no. 3 (2021): 609–20. http://dx.doi.org/10.4335/19.3.609-620(2021).
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This article discusses the local government’s position in the national cybersecurity system. It refers to the status of the local government administration in cyberspace, including the duties and responsibilities ensuring cybersecurity. In Poland, the local government is considered the basic form of decentralisation of public power, as a result of which the legislator has entrusted it with a significant portion of public duties. The list of such duties also encompasses telecommunication responsibilities carried out in cyberspace. In general practice, cyberspace is also used to carry out other responsibilities. The local government has the most extensive knowledge on the matters concerning a given (local or regional) community, referring also to cybersecurity; however, the legislator has not awarded this entity with any special status. It is merely one of the many entities forming the national cybersecurity system. Inter alia, the local government is obliged to carry out a range of activities aimed at incident detection, incident cause analysis, and corrective actions. It is also expected to ensure the appropriate incident management which includes, inter alia, incident handling and eliminating incident causes.