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Journal articles on the topic 'Own revenues'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Obed, Kasereka Kaniki, Omari Asaka Gabriel, Isetcha Tawiti Désiré, and Assani Ramazani Raymond. "Analysis of forecast statements of own revenues and their achievement: Case of the general reference hospital of Kabondo from 2020 to 2022." World Journal of Advanced Research and Reviews 22, no. 1 (2024): 971–81. https://doi.org/10.5281/zenodo.14212603.

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<strong>Introduction</strong>: For a hospital, self-financing is ensured by its own revenues produced by the sale of medicines, printed materials and medical services, that is to say the services offered to patients. The study specifically aimed to determine the evolution of own revenues generated by the Kabondo General Reference Hospital from 2020 to 2022, and to analyze how the planned own revenues are achieved during the study period. <strong>Methodology</strong>: We have opted for the inductive method, which starts from particular facts to global facts. Its starting point is the observatio

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Obed Kasereka Kaniki, Gabriel Omari Asaka, Désiré Isetcha Tawiti, and Raymond Assani Ramazani. "Analysis of forecast statements of own revenues and their achievement: Case of the general reference hospital of Kabondo from 2020 to 2022." World Journal of Advanced Research and Reviews 22, no. 1 (2024): 971–81. http://dx.doi.org/10.30574/wjarr.2024.22.1.1048.

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Introduction: For a hospital, self-financing is ensured by its own revenues produced by the sale of medicines, printed materials and medical services, that is to say the services offered to patients. The study specifically aimed to determine the evolution of own revenues generated by the Kabondo General Reference Hospital from 2020 to 2022, and to analyze how the planned own revenues are achieved during the study period. Methodology: We have opted for the inductive method, which starts from particular facts to global facts. Its starting point is the observation and experimentation of facts; Do

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3

Manuel de Jesus, Ilisio. "IMPACT ASSESSMENT OF TAXES AND REAL ESTATE LOCAL FEES IN REVENUE OWN MUNICIPALITY JEZIORANY AND DOBRE MIASTO." sj-economics scientific journal 20, no. 1 (2016): 32–43. http://dx.doi.org/10.58246/sjeconomics.v20i1.364.

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Revenues from local taxes and fees on real estates are one of the basic components of revenue-own source in the budgets of municipalities in Poland. Their amounts have a very large impact on the municipal budget. This study characterized the notion of the community and principle functions, and described the concept of the budget and its components. Also, the aim of the study, spatial and substantial aspects, time and development, and presentation of research results are described. The areas of the research are characterized and the results are presented in the table. The total income compared

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Meriem, MIRI. "The Effects of Central transfers on Local Own-Revenue: The Case of Morocco." Journal of Economics and Business 2, no. 4 (2019): 1263–74. https://doi.org/10.31014/aior.1992.02.04.166.

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The purpose of this work is to evaluate the effects of transferred central revenues on local own revenues. The nature of these effects remains ambiguous according to theoretical and empirical literature review, especially for developing countries. Indeed, these effects are analyzed in the context of a behavior’s imbalance that can be caused by decentralization between local expenditures and their coverage by local own revenues. We are interested in Morocco for the period 2002-2014, taking into consideration all the Moroccan territorial communities grouped by the 16 regions. The effects a

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Hadiyatno, Didik, Susiswo Susiswo, Siti Patimah, Hermin Nainggolan, and Rihfenti Ernayani. "THE EFFECT OF LOCAL TAXES, REGIONAL RETRIBUTION, AND OTHER LEGAL DISTRICT OWN SOURCE REVENUES ON THE INCREASE OF DISTRICT OWN SOURCE REVENUE." Humanities & Social Sciences Reviews 8, no. 1 (2020): 426–31. http://dx.doi.org/10.18510/hssr.2020.8153.

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Purpose of the study: This study aimed to test, analyze and verify the effects of local taxes, regional retribution, and other legal district revenues on the district's own source revenues. Methodology: This study employed a dependent variable and independent variables. The dependent variable was District Own Source Revenues (PAD), while independent variables were Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues. The population in this research was the Realization Report of District Own Source Revenues. Then, the samples were Realization Report of District

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Życzkowska, Elżbieta, and Jarosław Dziuba. "Municipal Own-Source Revenues in Times of the COVID-19 Pandemic." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 67, no. 2 (2023): 170–77. http://dx.doi.org/10.15611/pn.2023.2.15.

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Own-source revenues represent one of the most important funding sources for municipalities in Poland. Such revenues cover all types of municipal receipts excluding subsidies and special purpose grants from the state budget. The purpose of the article was to assess the impact of the COVID-19 pandemic on municipal own-source revenues in the period 2020-2021. A comparative analysis method was used to assess this impact. The analyses were based on the revenue figures for 2020- -2021 (planned and received) as well as the figures for the year preceding the pandemic, i.e. 2019. The aggregate figures

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Ariyani, Kurniawati Nursepti, and Rohmad Yuliantoro. "ANALISIS PENGARUH SUMBER PENDAPATAN DAERAH TERHADAP BELANJA MODAL DAN PENGARUH BELANJA MODAL TERHADAP BELANJA PEMELIHARAAN DALAM REALISASI ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH DAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006-2010." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 1, no. 1 (2012): 47. http://dx.doi.org/10.12928/j.reksa.v1i1.6.

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The allocation of capital expenditure especially on infrastructure expenditure on local financial budget, is very important, because it can increasing public service. The increase of public service will also increase the own revenues. The increase ot own revenues will endorse the economic productivity. Local goverment also needs transfer fund from the central goverment, for development. It means that capital expenditure is depends on own revenues and transfer fund.Capital expenditure partially used to funding maintenance expenditure. It means the policy of local goverment on the spending of ca

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Abdullah, Syukriy, and Afrah Junita. "BUKTI EMPIRIS TENTANG PENGARUH BUDGET RATCHETING TERHADAP HUBUNGAN ANTARA PENDAPATAN SENDIRI DAN BELANJA DAERAH PADA KABUPATEN/KOTA DI ACEH." MODUS 28, no. 2 (2016): 185. http://dx.doi.org/10.24002/modus.v28i2.850.

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This paper examines the effect of own revenues to expenditures and the effect ofbudget ratcheting as moderating variable in local government budgets. Using data from23 (twenty three) districts/cities in Aceh we find the own revenues have effect on localexpenditure and budget ratcheting may moderate the relationship between the ownrevenues and local expenditure.Keywords: Aceh agency problems, budgeting, budget ratcheting, city, fiscaldecentralization, local expenditure, local government, own revenue, regency.

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9

Dahlby, Bev. "Reforming the Federal Fiscal Stabilization Program." School of Public Policy Publications 12 (June 26, 2019): 1–20. http://dx.doi.org/10.55016/ojs/sppp.v12i1.68076.

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The federal Fiscal Stabilization Program is meant to provide financial support for provinces that suffer extraordinary declines in revenues. However, the program only provided $248 million payment to Alberta in 2015-16 in the face of a $8.8 billion decline in revenues, and no support for Saskatchewan and Newfoundland and Labrador that have also suffered significant revenue reductions in recent years. We discuss the rationale for a Fiscal Stabilization Program, and three principles that should be adopted in re-designing it: · Payments should be based on declines in a province’s own-source reven

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10

BRANET (ULICI), Diana-Sabina, and Camelia-Daniela HATEGAN. "Performance Audit of Public Revenues of the Administrative Territorial Units." Audit Financiar 19, no. 163 (2021): 555–73. http://dx.doi.org/10.20869/auditf/2021/163/019.

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The financial indicators reported in the budget execution accounts of the local public administrations have implications in the assessment of the level of performance regarding the achievement of the own revenues of these public entities. The objective of the paper is to examine the causal link between the level of performance in achieving own revenues and that of the financial autonomy of local public administrations. The paper includes a summary of the evolution of legal regulations in Romania specific to local public administration and own revenue management, as well as an analysis of infor

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Taiwo, Kayode. "Intergovernmental Transfers and Own Revenues of Subnational Governments in Nigeria." Revista Hacienda Pública Española 240, no. 1 (2022): 31–59. http://dx.doi.org/10.7866/hpe-rpe.22.1.2.

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The paper explores the effect of intergovernmental transfers on the own revenues of subnational governments in Nigeria. This study employs the instrumental variables (IV) model to establish the impact of annual variation in intergovernmental transfers on the own revenues of subnational governments. The study reveals that states depend mainly on transfers from the federal government to run their operations; and transfers to second-level administrative units, states in Nigeria crowd out own revenues. A 1 percent rise in transfers leads to about 0.65 percent reduction in own revenues per capita.

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12

Putri, Nucke Febriana, Rini Indriani, and Dita Rahmadini. "Effectiveness of Local Revenue and Balance Funds on Capital Expenditure in Indonesian Local Government." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 10, no. 1 (2024): 1–8. http://dx.doi.org/10.31289/jab.v10i1.10791.

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Local revenues are revenues obtained by regions based on local regulations to finance regional expenditures, and balancing funds are sources of regional income received from the central government for equitable distribution of regional development in the context of implementing regional autonomy to achieve the objectives of granting autonomy to the regions. The purpose of this study is to determine the effect of regional own-source revenue and equalization funds partially on capital expenditures in provinces in Indonesia in 2020-2022. In this research, the author uses agency theory which outli

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Asif, Sidra, Abdul Waheed, and Malik Asghar Naeem. "Exploring the Unexplored Local Own Source Revenue: A Case Study of TMA Murree." Jinnah Business Review 7, no. 1 (2019): 57–65. http://dx.doi.org/10.53369/mwro1252.

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Collection of local own source in a decentralized economy is a huge challenge for town administrations in developing countries. The resultant of which is poor service delivery and infrastructural management due to collapses of local economic conditions.In the light of worldwide developed and developing countries scenario this study comprehends the ideology of collection of local own source revenue in Town Municipal Administration Murree and its aftermaths on the local economy.This study has explored all the major sources of revenue in Town Municipal Administration Murree and has identified a c

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14

Trojanek, Maria, and Wojciech Kisiała. "The Diversification of Communes’ Revenue from Real Estate across Provinces." Real Estate Management and Valuation 24, no. 2 (2016): 36–49. http://dx.doi.org/10.1515/remav-2016-0012.

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Abstract The aim of this paper is to identify the spatial differentiation of revenue from real estate in communes’ budgets across Polish provinces. We discuss property fees and taxes which feed into the communes’ budgets. We also present the assumptions of the research procedure which enabled us to distinguish classes of provinces according to revenues from real estate. In a further section of the paper, we analyze per capita revenues from real estate and the share of these revenues in the own income of communes among the distinguished classes of distance from the province capital. The results

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15

Mellett, Russell. "The Importance of Raising Your Own Revenues." Scottish Affairs 67 (First Serie, no. 1 (2009): 23–48. http://dx.doi.org/10.3366/scot.2009.0022.

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ELEZI, Shiret, Milena BOSHKOSKA KLISAROSK, and Marija MIDOVSKA PETKOSKA. "LOCAL FINANCES IN WESTERN BALKAN COUNTRIES: FOCUS ON OWN -SOURCE REVENUES AND CAPITAL INVESTMENTS." International Scientific Journal in Economics, Finance, Business, Marketing, Management and Tourism - ECONOMIC VISION 11, no. 21-22 (2024): 111–21. http://dx.doi.org/10.62792/ut.evision.v11.i21-22.p2714.

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This study examines the fiscal dynamics of local governments’ finances in the Western Balkan countries, focusing on their own source revenues and capital investments, made from the municipalities. While spending for capital investment has increased in nominal terms, the share of municipal spending on capital investments has been downwardly unstable over the past 16 years. In addition to central government transfers, several significant factors contribute to the determination of municipal own-source revenues, including central and local public investment, current expenditures, and municipal dev

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17

Irwan, Andi Lukman, Haryanto Haryanto, and Muhammad Chaeroel Ansar. "A Study of Prospective Local Own-Source Revenues in Central Mamuju, Indonesia." Otoritas : Jurnal Ilmu Pemerintahan 12, no. 2 (2022): 78–94. http://dx.doi.org/10.26618/ojip.v12i2.7271.

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The local own-source revenues is crucial to be addressed. This study aims to provide an overview of the taxes and levies revenue and analyzes prospective local own-source revenues in Central Mamuju Regency. It uses primary and secondary data collected with direct observation in the field of research, literature study, in-depth interview, and focus group discussions (FGD) with stakeholders. The observation and literature study took place on several objects of taxes and levies: ten items of tax and eight items of retribution. Furthermore, the in-depth interview and online FGD were conducted. As

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18

Reddy, M. Gopinath, and Bishnu Prasad Mohapatra. "Finances of Panchayats and Status of Own Revenues in Telangana State: A Critique." Indian Journal of Public Administration 68, no. 1 (2022): 100–115. http://dx.doi.org/10.1177/00195561211052112.

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The Panchayati Raj Institutions (PRIs) have emerged as instruments of local government since 1992 with the passage of the 73rd Constitutional Amendment Act in India. In Telangana, the state government in the recent period has enacted State Panchayat Raj Act and constituted its first State Finance Commission (SFC). This article is a part of a larger study conducted in the context of the constitution of the first SFC. The article reveals that the own revenue of panchayats is quite low and transfer from the state and central governments constitute two key sources of these bodies. However, these b

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Bella, Yayang, Tri Purwani, and Ika Listyawati. "ANALISIS PENDAPATAN ASLI DAERAH PROVINSI JAWA TENGAH PERIODE 2018-2022." Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 2 (2023): 367–78. http://dx.doi.org/10.51903/kompak.v16i2.1300.

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Local Own Revenue is income earned by a region that is collected based on regional regulations in accordance with statutory regulations. the research data used is secondary data obtained from UPPD Kota Semarang II in 2018-2022. the study population is the taxpayer and retribution. The number of samples for 5 consecutive years, so that the total research data amounted to 240 data selected using the saturation sampling method. This study used multiple regression analysis and SPSS. the result obtained is that motor vehicle tax revenue has a positive effect. Surface water tax revenues have a signi

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20

Uhahula, Faraja, Oscar W. Tefurukwa, and George Romanus Igulu. "Strategies to Improve Own Source Revenue Collection in Morogoro Municipal Council – Tanzania." Journal of Policy and Leadership 11, no. 2 (2025): 41–63. https://doi.org/10.70563/jpl.v11i2.94.

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The Local government Finance Act 1982 empowers local government authorities to set fees and charges to offset the costs of their services, thereby enhancing service delivery. One of the strategies was the adoption of point-of-sale (PoS) machines for revenue collection aimed at reducing corruption and embezzlement of funds. Despite this inventiveness, revenue collection was not improved. This leads to the underperformance of local government authorities. Therefore, the study examined strategies for improving own source revenue collection at Morogoro Municipal Council. The study was guided by tw

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MOGOTA, Anatole Toinar. "Mobilisation des revenus fiscaux et gouvernance en Afrique Sub-Saharienne : le rôle des inégalités de revenu." Revue d’Economie Théorique et Appliquée 11, no. 1 (2021): 1–20. https://doi.org/10.62519/reta.v11n1a1.

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Résumé : Une des préoccupations des gouvernements des pays en développement est de pouvoir mobiliser le maximum des ressources propres pour une redistribution plus équitable. Une attention particulière est donc portée sur la mobilisation des revenus fiscaux. Cet article applique l’estimateur des moindres carrés généralisés aux données de 22 pays d’Afrique Subsaharienne sur la période 2000 à 2016. Il souligne que les secteurs manufacturier et agricole sont pourvoyeurs des revenus fiscaux et que la dette extérieure en est un frein. Par ailleurs, les revenus fiscaux des pays de la zone sont forte

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Rahmiyanti, Sev, and Didit Prasetyo. "PENGARUH REALISASI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP REALISASI PENDAPATAN ASLI DAERAH (PAD) KOTA CILEGON TAHUN 2014-2018." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 3, no. 1 (2020): 24–41. http://dx.doi.org/10.47080/progress.v3i1.768.

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This research was conducted to determine the effect of local taxes and levies on local revenue. This study uses data on the realization of the Regional Expenditure Budget and is devoted to the data on the realization of the revenue of the original region of Cilegon which was taken over a period of five years, starting from 2014 until 2018. The data was obtained from the Badan Pengelolaan Keuangan dan Aset Kota Cilegon with the type of data used is time series data.The results of this study indicate the effect of local tax revenue and regional retribution in the city of Cilegon have a positive

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Guziejewska, Beata. "Designing a revenue structure in local self-government entities in Poland: taxes versus grants." Equilibrium 10, no. 3 (2015): 45. http://dx.doi.org/10.12775/equil.2015.024.

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This paper discusses the problem of rational forming of the financing system for local self-government entities. The concept of fiscal federalism as well as the role and importance of own revenues and revenues from the state budget transfers, which are slightly different from other unitary countries, have been referred to in this context. The aim of this paper is to statistically analyze the selected categories of local self-government revenues in Poland with regard to the local self-government total revenue in 2013 and the total expenditure between 1999 and 2013. The study involved methods fo

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Maspaitella, Marcus R., Lillyani M. Orisu, and Rahel Y. Tiwery. "Faktor-Faktor Penentu Belanja Daerah Kabupaten/Kota di Provinsi Papua Barat." JFRES: Journal of Fiscal and Regional Economy Studies 1, no. 1 (2018): 1–9. http://dx.doi.org/10.36883/jfres.v1i1.2.

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Regional autonomy has provided a rightful authority for local governments to set and manage their own governmental affairs. The implication derived from this regulation is that local governments have to fulfill the regions’ needs as well as to explore much more potentials owned. This can enhance the capacity of local governments that could be a useful capital in financing operational programs. This research aims to analyse the influence of region own source revenue, balance fund, and other lawful local revenues on local government expenditure of regencies and city in Papua Barat province betwe

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Martynenko, Valentyna. "Specificity of managing local budgets’ own revenues in the context of financial decentralization." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 51–61. http://dx.doi.org/10.35774/visnyk2019.03.051.

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Introduction. Decentralization reform in Ukraine has been implemented since 2014. It aims at transferring some of the powers of central government to the communities. The reform of decentralization in the financial sphere should ensure the financial autonomy of territorial-administrative units. Therefore, the analysis of the main factors influencing the management of own revenues of local budgets is especially relevant. Research purpose is to investigate the specifics and features of managing the own revenues of local budgets of Ukraine under conditions of financial decentralization. Methods.

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Mourão, Paulo Reis, Mihaela Bronić, and Branko Stanić. "The Impact of Local Governments’ Budget Transparency on Debt in Croatia." South East European Journal of Economics and Business 18, no. 2 (2023): 21–33. http://dx.doi.org/10.2478/jeb-2023-0016.

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Abstract We investigate the impact of the budget transparency of local governments on debt using a panel data analysis of all 556 Croatian cities and municipalities over the 2014-2021 period. The analysis shows that increased budget transparency is associated with lower local government debt, i.e., budget transparency enables better public control of unnecessary debt. Additionally, regarding the legal regulation according to which higher own revenues enable higher borrowing, we examine the link between budget transparency and own revenues. The results show that local governments with higher bu

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Zimmermann, H. "Fiscal Equalization between States in West Germany." Environment and Planning C: Government and Policy 7, no. 4 (1989): 385–93. http://dx.doi.org/10.1068/c070385.

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Almost from the beginning of the Federal Republic of Germany in 1949, a sophisticated horizontal equalization mechanism with strong equalizing effects has existed between its states ( Länder). Its historical and social background is shown briefly, and the equalization procedure, which compares the revenue potential of each state with a rough measure of its fiscal need, is described in detail. The far-reaching equalization of state revenues that results is evaluated under distributional objectives and above all on allocative grounds: There are few incentives for states to care for their own tax

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Khan, Sameera. "Revenue Enhancements in Kampala, Uganda: Lessons for Other African Cities." African Multidisciplinary Tax Journal 2, no. 1 (2022): 201–23. http://dx.doi.org/10.47348/amtj/v2/i1a11.

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The Kampala Capital City Authority (KCCA) are optimistic that reforms can yield substantial own source revenues if the reform strategy and implementation processes are well designed and executed. Within four years of establishment, the KCCA increased their own source revenue by more than 100 per cent. Kampala’s success can be attributed to improved and modernised administrative processes and procedures, increased capacity, insourcing of requisite skills and knowledge and increased use of automation. The research underscores the successes of the KCCA’s revenue enhancement from own source revenu

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Demianchuk, Olha, and Natalia Sakharuk. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONTEXT OF BUDGETARY AND FISCAL REFORMS IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 22(50) (2021): 47–54. http://dx.doi.org/10.25264/2311-5149-2021-22(50)-47-54.

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The article investigates the problem of local budget revenues formation in the context of fiscal reforms in Ukraine. The authors provide definitions of such concepts as "local budget", "budget revenues", "own and fixed revenues of local budgets". The composition of local budget revenues is determined and the peculiarities of their change due to budgetary and tax changes during 2001-2020 are considered. Relevant in this paper is the separation of these changes in a table, which is related to the new versions of the Budget Code, as well as the division of revenues into own and fixed. The impact

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Hermawati, Rina, Nunung Runiawati, and Elisa Susanti. "STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Pemerintah Kabupaten Bangka Barat)." Jurnal Ilmiah Wahana Bhakti Praja 7, no. 1 (2017): 45. http://dx.doi.org/10.33701/jiwbp.v7i1.54.

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West Bangka is the district with the highest level of gross regional domestic product (GRDP) in Bangka Belitung Province. However, the average contribution of local own-revenue to local revenue over the last three years was 6.57% and 93.43% still depended on intergovernmental (IG) fiscal transfers (transfers from central government), transfers from the provincial government and other legal local revenues. This study focuses on identifying the challenges faced by local government in enhancing local own-revenues by using qualitative research methods. The results shows that 1) taxpayers who provi

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IMAMI, Gjeni. "FINANCIAL PERFORMANCE ANALYSIS OF THE MUNICIPALITY OF PRIZREN IN KOSOVO FOR THE PERIOD 2005-2019." PRIZREN SOCIAL SCIENCE JOURNAL 6, no. 3 (2022): 1–10. http://dx.doi.org/10.32936/pssj.v6i3.359.

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The purpose of this research is to analyze and reflect the financial performance of revenues and expenditures of the Municipality of Prizren in Kosovo from 2005 to 2019. Using different types of methods (statistical, confirmatory, qualitative, analytical, quantitative and comparative), the analysis of revenues and expenditures of the Municipality of Prizren is done for each year separately, where it is presented in detail in tabular forms. Each revenue and each expense is calculated separately and the index of the ratios between allocation and planning, realization and planning as well as real

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Tarnowska, Agnieszka. "Mikroekonomiczny i makroekonomiczny rachunek dochodów rolniczych." Wiadomości Statystyczne. The Polish Statistician 2010, no. 5 (2010): 56–68. http://dx.doi.org/10.59139/ws.2010.05.4.

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The analysis of the agricultural revenues in Poland is the subject of the article. Observations conducted on micro- and macro-economic levels apply to years 2004–2007. The household budgets surveys were the source of microeconomic data. Macro-economic data comes from The Economic Accounts for Agriculture. Both calculations belong to the category of agricultural revenue in common. The agricultural revenue together with social and welfare benefits constitute the main source of available incomes of the farmers' households. From the time of Poland's access to UE structures, subsidies are essential

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Hussain, Ijaz, and Sumbal Rana. "A Comparison of Fiscal Effort by Provincial Governments in Pakistan." Pakistan Development Review 49, no. 4II (2010): 545–62. http://dx.doi.org/10.30541/v49i4iipp.545-562.

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Considerable variation exists among Provinces of Pakistan with respect to their abilities to raise revenues. This is due to underlying varied provincial characteristics like area, resources, population, nature of economic activities and provincial GDPs. The main focus of this paper is to make inter-provincial comparison of their fiscal efforts after allowing for difference in taxable capacity. Therefore, objective of such inter-provincial comparisons of fiscal effort is to identify whether provincial revenue collection is limited by capacity (revenue base) or if a province is unwilling to expl

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Pandingan, Michellevanessa, and Joan Yuliana Hutapea. "Kontribusi PKB Dan BBNKB Bagi Pajak Daerah Provinsi Jawa Barat." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 7297–306. http://dx.doi.org/10.31539/costing.v7i4.9966.

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Local Taxes are one of the local government revenues that is beneficial for financing and developing a region. Each region has revenues that sometimes result in inequality in the development of an area, due to differences in the potential of each region. Local tax revenue is one of the largest contributors to Local Own-Source Revenue (PAD). This study aims to retest the contribution of Motor Vehicle Tax (PKB) and Tax of Transfer Vehicle Ownership (BBNKB) to local taxes revenue in West Java Province in 2015-2022. This study used quantitative methods with a causal associative analysis process. S

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Sorokina, Anna. "ANALYSIS AND ASSESSMENT OF LOCAL BUDGET REVENUES (ON THE EXAMPLE OF ANGARSK URBAN DISTRICT)." Scientific Papers Collection of the Angarsk State Technical University 2025, no. 1 (2025): 393–97. https://doi.org/10.36629/2686-7788-2025-1-393-397.

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The article analyzes the revenue side of the budget of the Angarsk urban district, one of the municipalities of the Irkutsk region. During the analysis and assessment of budget revenues in terms of tax, non-tax revenues and gratuitous transfers, the prevalence of the share of financial assistance to the local budget was revealed with the dynamics of their reduction in the planning period. Positive dy-namics in terms of increasing own revenue sources was noted, which affected the strengthening of the level of independence of the budget, which can be called normal in terms of stability. At the s

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ZHELEVA KALCHEVA, DESISLAVA ZHELEVA, and DANIELA USHATOVA. "PROPERTY TAX IN BULGARIA – THE NEED FOR UPDATING THE TAX BASE." Review of Economic and Business Studies 17, no. 1 (2024): 161–96. https://doi.org/10.47743/rebs-2024-1-0007.

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In recent years, local authorities in Bulgaria and the European Union member states have faced numerous challenges. The crisis related to the spread of COVID-19, the war conflict in Ukraine, high inflation rates, increased energy prices, and disrupted supply chains have significantly negatively impacted municipal budgets. The growth of local expenditures not only outpaces revenue growth but does so at significantly higher rates. The low elasticity of tax revenues prevents them from increasing in parallel with the expenditures. The inflation recorded in recent months further creates fiscal gaps

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Bhadra, Kausik K., and Panchali Banerjee. "Issues and Challenges in Fiscal Decentralisation to Rural Local Governments of North-Eastern States in India." Journal of North East India Studies 10, no. 1 (2020): 73–95. https://doi.org/10.5281/zenodo.12784414.

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North-eastern states in India are the most fiscally stressed states. Due to their unfavourable geographical terrain, the states have limited capacity to mobilise revenue from own sources, which has made them excessively dependant on intergovernmental fiscal transfers. In this regard, the study, at the outset, attempts to understand the underlying issues in devolutions of functions, functionaries and finances, and subsequently empirically explores the issues in fiscal decentralisation to the PRIs through flypaper effect for these states using local level fiscal data. Notwithstanding sparse own

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RaźniakCDFMR, Piotr, and Anna Winiarczyk-RaźniakCDFMR. "Spatial distribution and differences in migration patterns and revenues of gminas in the Kraków Metropolitan Area." Bulletin of Geography. Socio-economic Series 19, no. 19 (2013): 73–86. http://dx.doi.org/10.2478/bog-2013-0005.

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AbstractIndicators describing the migration of population and revenues of local administrative units of the Krakow Metropolitan Area are presented and compared in this paper. A review of ideas on how to determine the number of Polish metropolitan statistical areas is also presented. The rank of Polish metropolitan statistical areas in world city rankings made by international publications is examined. Revenues of gminas from their own sources and total revenues of gminas are studied in the paper. Changes in revenue over time and location-dependent differences in revenue are analysed. However,

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Jacobs, Samie, Jusak Ubjaan, and Maximiliane Leonora Cornelia Hukom. "Analisis Pengaruh dan Kontribusi Pajak Daerah serta Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah." Journal of Business Application 1, no. 2 (2022): 94–105. https://doi.org/10.55098/jba.v1.i2.p94-105.

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This study aims to measure the level of effectiveness and contribution of local taxes and regional levies to Ambon city's own-source revenue (PAD). The analysis model used is descriptive qualitative and quantitative analysis. The analysis used is an effectiveness analysis to determine the level of effectiveness of applying regional tax contributions and regional levies in the city of Ambon from 2017 to 2021 for the last five years. Based on the calculation of the effectiveness of regional levies, the contribution of local revenue is less than 100. point level. On the other hand, the contributi

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Felis, Paweł, Henryk Rosłaniec, and Joanna Szlęzak-Matusewicz. "RELEVANCE OF AGRICULTURAL LAND TAX FOR OWN REVENUE OF RURAL MUNICIPALITIES IN POLAND." Acta Scientiarum Polonorum. Oeconomia 17, no. 2 (2018): 49–58. http://dx.doi.org/10.22630/aspe.2018.17.2.20.

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The paper focuses on agricultural land tax, which in traditional rural regions should be the major source of revenue for local municipalities. We studied and assessed the size and stability of revenue from this tax as well as the diverse role it plays in rural municipalities. Our analysis is based on an extensive empirical material – data from budget reports submitted by 2,154 rural municipalities. The paper validates a research hypothesis stating that agricultural land tax is a major source of own revenue in many rural municipalities and its size depends predominantly on the price of rye whic

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Stoilkov, Velibor, and Biljana Ivanova. "Finance Ministry of Defense and Serbian Army own revenues." Oditor - casopis za Menadzment, finansije i pravo 3, no. 3 (2017): 119–31. http://dx.doi.org/10.5937/oditor1703119s.

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Combs, Alex, John Foster, and Eugenia F. Toma. "Local Responses to School Finance Equalization: Wealth Or Place?" Public Finance and Management 18, no. 3 (2018): 224–50. http://dx.doi.org/10.1177/152397211801800301.

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Over the past 50 years, a combination of court cases and legislative actions has greatly reduced the variance in revenues across school districts within states by removing local property tax as the major revenue source for schools. This paper examines a single state, Kentucky, over a long period of time to examine the extent to which localities can offset state efforts to remove property wealth as the basis of revenue disparities. the empirical results suggest that even in a state with a strong state education reform and constraints on revenues, the property wealth of localities continues to e

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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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Kurniawan, Kurniawan. "The Impact of Regional Financial Capability during the COVID-19 Pandemic towards Regional Fiscal Capacity." Saudi Journal of Economics and Finance 6, no. 2 (2022): 81–86. http://dx.doi.org/10.36348/sjef.2022.v06i02.006.

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Regional fiscal capacity is the region’s ability reflected in regional revenue, consisting of own-source revenue (PAD), fiscal balance transfers, and other legitimate regional revenues. This study aims at analysing the impact of regional financial capability during the Covid-19 Pandemic towards regional fiscal capacity. The research was conducted in local governments in Indonesia during 2020 using descriptive qualitative analysis. The results showed that generally the Covid-19 Pandemic affected the reduction on own-source revenue (PAD) in almost all provinces in Indonesia during the first seme

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Timushev, E. N., and A. A. Mikhaylova. "Federal transfers: Leeway to higher regional debt?" Voprosy Ekonomiki, no. 5 (May 5, 2023): 23–49. http://dx.doi.org/10.32609/0042-8736-2023-5-23-49.

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The research focuses on the impact of substituting own revenues in Russian regions by federal intergovernmental transfers on the amount of public debt using the concept of vertical fiscal imbalance (VFI). Vertical imbalance emerges as a result of spending assignment exceeding revenue streams at the lower levels of the budgetary system. It leads to a lack of own revenues and creates risks of accumulating deficits and debt buildup. Vertical imbalance is analyzed as a whole and by its components — the deficit of a subject of the Russian Federation and the types of intergovernmental transfers. Sha

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Puttaparthi, Prasanth Vardhan, Ayon Kumar Tarafdar, and Abdul Razak Mohamed. "Exploring Potential of Public Land Based Revenues to Finance City Infrastructure: An assessment using linear programming for Guntur Municipal Corporation." International Journal of Built Environment and Sustainability 8, no. 1 (2020): 1–13. http://dx.doi.org/10.11113/ijbes.v8.n1.559.

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Municipalities are in search of exploring alternative own revenues to finance urban infrastructure investments in India. As compared to others, monetization of public land is within the functional domain of local governments subject to certain constraints. This study employs a linear programming model incorporating the constraints enforced by state government to assess the potentials of public lands for urban infrastructure capital investments. This approach is largely different from the existing literature, which does not determine the capacity of municipal public lands based on realized reve

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Shkarlet, Serhiy, Iryna Dolozina, and Maksym Dubyna. "BUDGETARY REVENUE BREAKDOWN AT THE LOCAL LEVEL OF PUBLIC ADMINISTRATION IN FEDERAL COUNTRIES." Baltic Journal of Economic Studies 5, no. 3 (2019): 218. http://dx.doi.org/10.30525/2256-0742/2019-5-3-218-224.

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Ensuring the financial autonomy of local government bodies is an important component for creating conditions on accelerating the development of individual territories of the country and increasing the efficiency of their use. Creation of mechanisms for providing sufficient amounts of financial resources, activities of the above-mentioned authorities require thorough research in this area, especially within the study of foreign experience by building budget systems and organizing redistribution of financial resources between their individual components at different levels. Experience of federat

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Umam, Khaerul, and Yendri Iqbal Fadila. "Dampak Retribusi Jasa Umum Terhadap Pendapatan Asli Daerah Kabupaten Kuningan." Publica: Jurnal Pemikiran Administrasi Negara 11, no. 2 (2019): 79–91. http://dx.doi.org/10.15575/jpan.v11i2.7638.

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The target for public service levies is high every year but revenue realization is still far from the target. This shows the existence of fluctuations in revenue from general service levies on Kuningan's own-source revenue (PAD). This study aims to analyze the effect of public service levies on the original income of Kuningan Regency. The research approach used in this study is quantitative with an associative type of research. This research employed saturated sampling types. Techniques from data collection efforts were obtained through field research and library research. Based on the results

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Liu, Jihong. "Does the government finance its own spending by taxing the population or relying on newly created funds from the central bank?" Highlights in Business, Economics and Management 22 (December 27, 2023): 405–10. http://dx.doi.org/10.54097/det64263.

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In reality, a government funds its own expenditure mainly by taxation, borrowings, and fees and charges. Additional sources of government revenue include seigniorage, natural resource revenues, and foreign aid and grants. The specific mix of revenue sources and their relative importance varies from one government to another based on factors such as the country’s economic structure, tax policies, natural resources, and external financial assistance. Suppose a government ends taxing and funds its own expenditure purely by borrowings. In that case, it may lead to an inefficient market, a turbulen

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