Academic literature on the topic 'Government revenue instability'
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Journal articles on the topic "Government revenue instability":
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Malik, Muhammad Hussain, and Attiya Yasmin. "Instability of Federal Government Revenues and Expenditures in Pakistan." Pakistan Development Review 26, no. 4 (December 1, 1987): 501–11. http://dx.doi.org/10.30541/v26i4pp.501-511.
Abstract:
As in many other countries, in Pakistan too, the government provides a number of social goods and services. For this purpose, the government has to spend huge amounts of money every year. Federal government expenditures in real terms have grown at an annual average rate of 8.84 percent during the past fifteen years. Also, the share of the federal government expenditures in GNP has increased from 20.93 percent in 1971-72 to 25.19 percent in 1985-86. The main component of the federal government expenditures is of the recurrent type and is devoted to defence, civil administration, debt servicing, health, education, roads, and other such services. At present, the level of social goods and services provided by the government is not considered satisfactory. Moreover, public demand for them is on the increase due to an increasing population growth rate and rising standards of living in the country. The government needs resources to meet the public demands for its goods and services and to fulfill the development requirements of the country. For this purpose, the government generates revenue through various taxes and tapping other revenue sources. It is important that these taxes and other revenue sources yield a stable revenue over time. If there are large year to year fluctuations in revenue, it becomes very difficult for the government to meet its inflexible obligations and to implement development plans. Stability of revenues, therefore, becomes very important for fiscal management and development planning.
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CARROLL, DEBORAH A. "Diversifying Municipal Government Revenue Structures: Fiscal Illusion or Instability?" Public Budgeting & Finance 29, no. 1 (March 2009): 27–48. http://dx.doi.org/10.1111/j.1540-5850.2009.00922.x.
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Nkurunziza, Janvier D. "Political Instability, Inflation Tax and Asset Substitution in Burundi." Journal of African Development 7, no. 1 (July 1, 2005): 42–72. http://dx.doi.org/10.5325/jafrideve.7.1.0042.
Abstract:
The paper shows that civil war in Burundi in the 1990s has provoked an unprecedented decline in government revenue. Both foreign aid transfers and revenue from domestic sources dried up, inducing the government to rely more on inflation tax. Using quarterly data covering the period from 1980:1 to 2002:4 to measure the sensitivity of money demand to inflation we find that the long-run semi-elasticity of inflation to real money in circulation trebled between the pre-war to the war period. The remarkable increase of the semi-elasticity reflects what is known in the literature as “flight from domestic currency,” whereby domestic currency is substituted for less liquid assets. By shedding light on the behavior of the demand for real money amidst persistent political and economic instability, this paper illustrates the limits of inflation tax as a dependable source of government revenue.
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Pratiwi, Hesti, Muhaimin Muhaimin, and Wa Ode Rayyani. "KONTRIBUSI PAJAK BUMI DAN BANGUNAN (PBB) DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH." Amnesty: Jurnal Riset Perpajakan 3, no. 1 (April 21, 2021): 24–30. http://dx.doi.org/10.26618/jrp.v3i1.3402.
Abstract:
This study aims to answer the problems regarding the contribution of the United Nations in increasing the regional tax revenue of the city of Makassar and knowing taxpayer compliance in making payments on Land and Building Taxes so as to obtain the realization of land and building tax revenues. This research is a kind of descriptive quantitative research. The data of this study include primary and secondary data. The results of the study showed that the number of taxpayers was greatly increased but taxpayers did not have awareness and compliance with their obligations. This does not have a positive impact in increasing local tax revenue so that the acquisition of percentages and targets and realization of land and building tax revenues experience instability in achieving the targets set by the government. In 2017 and 2018 the decline in some sub-districts has decreased revenue realization caused by by economic factors
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Salman, Ramat Titilayo, Peter Sanni, Taiwo Azeez Olaniyi, and Khadijat Adenola Yahaya. "Governance Transparency of Tax Revenue Performance in West Africa." Business Ethics and Leadership 6, no. 1 (2022): 14–24. http://dx.doi.org/10.21272/bel.6(1).14-24.2022.
Abstract:
This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of governance and taxation revenue performance. The main purpose of the research is to examine the influence of management on tax revenue performance in West African countries. Specifically, the study aimed to investigate the impact of regulatory quality (political stability) and (voice and accountability) on tax revenue performance in West African countries; and to assess the effect of governance efficiency (the rule of law and control of corruption) on the performance of tax generation of West African countries. Secondary data were sourced from Governance indicators which cover 2005 to 2017. Regression analysis was employed to test the research hypotheses: regulatory quality does not significantly influence tax revenue performance in West African countries; and government efficiency does significantly affect tax revenue in West African countries. Sixteen West African countries were purposively chosen because of governance issues such as political instability and government ineffectiveness. The paper presents the results of an empirical analysis, which showed that regulatory quality, political stability and absence of violence, and voice and accountability have insignificant impacts (p-value>5% level of significance) on tax revenue performance. Moreover, government effectiveness, the rule of law and control of corruption have positive and significant impacts (p-value<5% level of significance) on tax revenue performance in West African countries. The study concludes that governance affects tax revenue performance in West African Countries; thus, the study recommends, among others that government should come up with realistic policies that will increase public and civil service quality.
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Yoshino, Naoyuki, and Tetsuro Mizoguchi. "The Role of Public Works in the Political Business Cycle and the Instability of the Budget Deficits in Japan." Asian Economic Papers 9, no. 1 (January 2010): 94–112. http://dx.doi.org/10.1162/asep.2010.9.1.94.
Abstract:
This paper discusses the Liberal Democratic Party's (LDP) ability to maintain a majority of seats in the Diet after WWII by focusing on the role of public investment. The paper discusses three periods, namely, (i) the high-growth period (1950 to 1985), (ii) the asset bubble period (1986 to 1990), and (iii) the period of economic downturn after the bubble (post 1990). During the high-growth period, government investment had a strong positive output effect and it increased the tax revenue in the medium and long run. The high rate of private capital formation boosted growth and tax revenue even further. During the asset bubble period of the late 1980s, Japanese tax revenue increased due to high asset and property prices, and growth stayed high because of strong aggregate demand. The Japanese economy experienced slower growth after the asset bubble burst. The LDP continued its high-spending policy by issuing Japanese government bonds (JGB) to finance the deficits but has not been able to revive growth to previous levels. Accumulated government debt now amounts to 180 percent of GDP and it will be difficult to issue any more JGB. Fiscal policy in post-bubble Japan no longer fulfilled the stability conditions that were identified by Blinder and Solow (1974).
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Korompot, Riska, and Jessy Warongan. "ANALYSIS OF FINANCIAL PERFORMANCE IN THE GOVERNMENT OF NORTH SULAWESI." ACCOUNTABILITY 6, no. 2 (October 25, 2017): 9. http://dx.doi.org/10.32400/ja.17755.6.2.2017.9-19.
Abstract:
The objective of this research was to determine the financial performance of North Sulawesi Provincial Government and was measured from the Independence Ratio, Effectiveness Ratio, Degree of Fiscal Decentralization Ratio, Harmony Ratio, and Growth Ratio. The results showed that the Independence ratio of North Sulawesi Province in 6 years from 2010-2015 has increased and included in the category of Participatory which means it is quite independent and has reduced the level of dependence on external parties and manage the existing funds such as Domestic Revenue as well as describe that the people of North Sulawesi is quite prosperous because it is able to participate in tax payments which is one of the largest regional income. The Effectiveness Ratio of Domestic Revenue shows effective criteria to the Regional Financial Performance, because based on the effectiveness ratio of Domestic Revenue in 6 years of research only last 2 years namely 2014 and 2015 which include in the category of Not Effective which means decreasing on the performance of local government of North Sulawesi province. The Decentralization Degrees for Government of North Sulawesi Province shows that they still has not fully fulfilled the total revenue with they own-source revenue. The Harmony Ratio represents more realization of operating expenditures than capital expenditures, this is not so good especially for developing regions such as North Sulawesi Province. The Growth Ratio shows an unstable number from 2010 to 2015. The instability is caused by the implementation of money follows functions which are considered not optimal yet, so the work that must be done by some Regional Work Unit at the same time according to expertise and the division is not going well.Keywords : regional financial performance, APBD
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Glushchenko, Julia, and Natalia Kozhalina. "Development trends of local taxes in the system of local budgets in Ukraine." Public and Municipal Finance 8, no. 1 (January 17, 2020): 104–11. http://dx.doi.org/10.21511/pmf.08(1).2019.09.
Abstract:
Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by citizens, and introducing and expanding the system of local taxes.Local taxes make the financial basis for the activities of local self-government bodies. However, nowadays, the lack of their volume and revenue instability are considered as a matter of national concern. Funding of state delegated powers, which is mainly due to transfer payments, is characterized by the delayed receipt of revenues and the lack of revenue in terms of targets, thereby creating problems with financing from local budgets.The article investigates the essentials of local taxation in the system of local budgets in Ukraine. It also summarizes methodological approaches to determining the nature of local taxes, clarifies their fiscal role in the local tax system and local budgets, and analyzes the existing practice of formation and implementation of local taxes in local budget revenues. Besides, prospective lines of improvement of the local taxation system are investigated and recommendations for its development are elaborated. Also, the subject to reform of the system of tax and budgetary relations was substantiated; changes in some administration mechanisms, the list expansion due to environmental fees and strengthened control over the unshadowing of small and medium businesses were offered.
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Adefeso, Hammed Adetola, and Olukemi Ajibike Aluko. "Nexus of Fiscal Instability and Developmental Outcomes in Nigeria." Journal of Sustainable Development 16, no. 4 (May 18, 2023): 48. http://dx.doi.org/10.5539/jsd.v16n4p48.
Abstract:
This paper examines the effect of fiscal instability component on the fluctuation in welfare indicator for 45 years. Descriptive statistics reveals that fiscal component and real GDP per capital are largely unstable and Hodrick-Prescott filter (HPF) is employed as a smoothing measure of the long-term component. Descriptive statistics reveals that lesser government revenue had been committed to the development purposes compared with recurrent expenditure since the beginning of the fourth republic in Nigeria. Using ARDL model, the study found that, there exist a long-run association among the variable of interest as one percent increase in the rate of instability in recurrent expenditure led to an approximate of 30% reduction in the fluctuation of the welfare indicator while instability in the capital expenditure led to 36% increase in the fluctuation of the GDP per capital. In the short-run however, 1% increase in the immediate lagged value of cyclical capital expenditure had significantly increase the fluctuation in the current welfare index by 54% but such effect is reduced to 43% in two-year lagged. Also, one percent increase in the immediate lagged value of instability in the recurrent government expenditure had significantly reduced the fluctuation in the GDP per capital by 21% but only 9% of such reduction was off set in the two-year lagged. The study therefore, recommended greater control of instability in the fiscal components through diversification revenue base should be emphasized in other to stabilize the fluctuation of the welfare indicator in the short-run and long-run.
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TAHA, Roshaiza, Jūratė ŠLIOGERIENĖ, Nanthakumar LOGANATHAN, Izolda JOKŠIENĖ, Muhammad SHAHBAZ, and Abbas MARDANI. "THE NEXUS BETWEEN TAX REFORMATION, FINANCIAL DEVELOPMENT AND ECONOMIC RECOVERY: THE CASE OF MALAYSIA." Technological and Economic Development of Economy 24, no. 3 (June 1, 2018): 1258–79. http://dx.doi.org/10.3846/tede.2018.1919.
Abstract:
The main purpose of this paper is to establish the plausibility and the dynamic nexus between financial developments, economic growth and tax revenue in Malaysia. The analysis of these relationships is vital considering the instability of the global economy which has affected growth. In this study, we employed annual time series data covering the period of 1970–2015. Using advanced co-integration and causality analysis, we found strong evidence on the relationship between each of the examined variables. The results from this study provide evidence on the taxes-growth nexus for Malaysia. An inverted U-shaped relationship is found between financial development and tax collection, while a U-shape reflects the economic condition. The nexus between economic growth and tax revenue enhances fiscal policies in the creation of transparent and mature financial systems which will further boost the collection of government revenues in Malaysia. The results of this study may provide an avenue for researchers and policymakers to understand the nature of the relationship between the examined variables and further assist in the formulation of new policies for economic sustainability.
Dissertations / Theses on the topic "Government revenue instability":
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Yan, Wenli. "THE IMPACT OF REVENUE DIVERSIFICATION AND ECONOMIC BASE ON REVENUE STABILITY: AN EMPIRICAL ANALYSIS OF COUNTY AND STATE GOVERNMENTS." Lexington, Ky. : [University of Kentucky Libraries], 2008. http://hdl.handle.net/10225/888.
Abstract:
Thesis (Ph. D.)--University of Kentucky, 2008.Title from document title page (viewed on October 30, 2008). Document formatted into pages; contains: ix, 85 p. : ill. (some col.). Includes abstract and vita. Includes bibliographical references (p. 81-84).
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Diallo, Elhadj Mamadou Saliou. "Three essays on progress towards universal health coverage in developing countries." Electronic Thesis or Diss., Université Clermont Auvergne (2021-...), 2021. http://www.theses.fr/2021UCFAD034.
Abstract:
De nombreux efforts, et d’immenses progrès ont été réalisés ces dernières années par les pays à revenu faible et intermédiaire vers la couverture universelle de santé. Celle-ci est atteinte lorsque tous les individus ont accès à des soins de santé de qualité lorsqu’ils en expriment le besoin, et sans encourir de difficultés financières. Cette thèse s’efforce de mesurer les progrès réalisés par les pays à revenu faible et intermédiaire en matière de couverture universelle de santé, d’en déduire les déterminants et de mettre en évidence les effets que peuvent avoir la couverture universelle de santé sur l’état de santé. La thèse s’organise autour de trois chapitres. Le premier chapitre montre l’effet des paiements directs sur la pauvreté. L’analyse vise à décrire la nécessité de progresser vers la couverture universelle de santé en mettant en exergue l’effet des paiements directs sur la pauvreté. Le deuxième chapitre vise à exposer les facteurs qui expliquent les progrès réalisés par certains pays en matière de couverture universelle de santé, en analysant l’effet spécifique des recettes du gouvernement. En outre, à la différence d’autres études, ce chapitre déduit le niveau minimal de recettes du gouvernement en pourcentage du PIB que les pays à revenu faible et intermédiaire devraient mobiliser pour progresser significativement vers la couverture universelle de santé. Enfin, le chapitre trois étudie l’effet du progrès vers la couverture universelle de santé sur l’état de santéMany efforts and tremendous progress has been made in recent years by low- and middle-income countries towards universal health coverage. It is achieved when all individuals have access to quality health care when they need it, without incurring financial hardship. This thesis aims to measure the progress made by low- and middle-income countries in universal health coverage, deduce their determinants, and highlight the effects of universal health coverage on health outcomes. The thesis is organized around three chapters. The first chapter shows the effect of out-of-pocket expenditures on poverty. The analysis aims to show the necessity to move towards universal health coverage by highlighting the effect of out-of-pocket expenditures on poverty. The second chapter aims to show the factors that explain the progress made by some countries in universal health coverage and analyzing the specific effect of government revenue. In addition, this chapter, unlike other studies, deduces the minimum level of government revenue as a share of GDP that low and middle-income countries should mobilize to make significant progress towards universal health coverage. Finally, chapter three examines the effect of progress towards universal health coverage on health status
Books on the topic "Government revenue instability":
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Kayizzi-Mugerwa, Steve. Uganda’s nascent oil sector: Revenue generation, investor-stakeholder alignment, and public policy. UNU-WIDER, 2020. http://dx.doi.org/10.35188/unu-wider/2020/932-7.
Abstract:
This paper discusses the political economy of oil in Uganda since the announcement of its discovery in 2006. It focuses on the dynamics of oil revenue generation (pre-commercial production) and expenditure, investor-stakeholder contestation (i.e. between bureaucrats, investors/oil companies, and domestic stakeholders), and the role of public policy. Although the Government has created several institutional and regulatory frameworks to manage oil-related revenues and ensure that oil contributes to structural transformation, Uganda is already experiencing many of the stylized facts associated with natural resource exploitation, including macroeconomic instability, rent dissipation, and, more broadly, threats of adverse impact on the environment and on local livelihoods in the oil regions. Besides these, Uganda, and similarly endowed African countries, face the economic challenges related to the global shift in recent decades towards a low-carbon development paradigm and the threatening prospect of oil investments becoming ‘stranded assets’. The latter issues are not yet part of the policy conversation in Uganda.
Book chapters on the topic "Government revenue instability":
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"Britain’s Reformations." In The Oxford History of the Reformation, edited by Peter Marshall, 238–91. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192895264.003.0006.
Abstract:
Abstract This chapter assesses the distinctive patterns Reformation took in Britain and Ireland. In the early sixteenth century, there was little clamour for change in England, Scotland or Ireland. Anticlericalism was muted and the Tudor crown benefitted from association with the papacy. In England, interest in reform came not so much from Lollards as from pious Catholics, whose desire for vernacular scripture was blocked by Church authorities but encouraged by the translations of William Tyndale. Henry VIII’s marital difficulties caused a break with Rome that from the outset was more than an ‘act of state’, as Henry fashioned himself as a reformer. Resistance took more ideological forms in Ireland than in England, but was contained. Religious minorities in both England and Scotland produced growing religious divisions, as Edward VI’s government pursued reform and Mary of Guise’s regime sought to suppress it. Mary I’s restoration of Catholicism had potential for success, but was undermined by failure to secure a Catholic heir. Instability persisted through the 1560s and beyond, as Calvinist Reformation in Scotland led to Mary Queen of Scots’ deposition, and the forces of Catholic Counter-Reformation threatened Elizabeth’s ambiguous religious settlement in England and Ireland. Across the British Isles, deep divisions developed between advocates of ‘godly’ moral reformation and traditional communal values. Such divisions helped cause the civil wars that convulsed the three kingdoms in the mid-seventeenth century. The wars failed to reverse the fragmented, plural character of British Christianity, which the dynamics of empire subsequently exported to the wider world.
Conference papers on the topic "Government revenue instability":
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Karluk, S. Rıdvan. "Effects of Global Economic Crisis on Kyrgyzstan Economy and Developments in Economic Relations between Turkey and Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00239.
Abstract:
The global crisis which started in September 2008 adversely affected many global economies and also Kyrgyzstan economy. Kyrgyzstan economy which declined and experienced a severe recession in 2009 due to the crisis started recovering from the adverse effects of the crisis after 2010. What lie beneath this positive development is increased foreign exchange revenues abroad and vigor experienced in construction industry and industrial production. The recovery experienced in economies of Russia and neighbor Kazakhstan resulted in increased exports and thus increased revenues in foreign currencies obtained from foreign countries. The political disturbances experienced in Bishkek in April 2011 and ethnic conflicts experienced in southern Kyrgyzstan in June 2011, created an adverse effect on the economy. The crisis resulted in degradation of investment environment, adversely influenced the foreign investments and increased the current account deficit. These developments adversely influenced the banking sector too. The government attempted to diminish effects of the crisis through financial incentives. The budget deficit emerged as a result of crisis was attempted to be closed through support secured from International Monetary Fund (IMF). IMF, World Bank and Asian Development Bank lent great support to invigorating Kyrgyzstan economy after events of April and July. According to IMF, if political instability goes on in Kyrgyzstan in medium and long term, economic problems shall continue. Uncertainties in banking sector are amongst the main factors which increase the economic risks. Recovery of Kyrgyzstan economy is dependent on medium term financial policy measures to be applied to the economy and balancing the foreign trade.
Reports on the topic "Government revenue instability":
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Davies, Martin H., and Marcel Schröder. A Simple Model of Internal and External Balance for Resource-Rich Developing Countries. Asian Development Bank, May 2022. http://dx.doi.org/10.22617/wps220222-2.
Abstract:
The working paper examines how government take, which is the ratio of fiscal resource revenue to resource output, is an important determinant of internal and external balance in resource-rich developing countries (RRDCs). In the study, a simple theoretical model of internal and external balance incorporates the key features of RRDCs. It predicts that a fall in government take depreciates the equilibrium real exchange rate and lowers equilibrium absorption. The study looks into the need for RRDCs to convert vast natural resources into sustainable economic development, considering the impact of macroeconomic instability due to recurrent commodity boom-and-bust cycles.