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1
Akinkunmi, Mustapha A. "Dynamic Analysis of Structural Shifts of Fiscal Revenue in Nigeria, 1999-2016." International Journal of Economics and Finance 8, no. 11 (October 26, 2016): 96. http://dx.doi.org/10.5539/ijef.v8n11p96.
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The oil sector that eased the financial constraint of Nigerian government in the 1970s is presently acting as the source of financial constraints to the country due to a continuous decline in government revenue, arising from the recent drastic fall in world crude oil prices. This calls for the government to diversify its revenue base through improving taxation. This study examined the influence of economic performance on the government revenue as well as the various sources of tax revenues in Nigeria. Monthly data spanning 1999 to 2016 were utilized to estimate vector error correction models (VECM) for five sources of government tax revenues based on data availability. Empirical results revealed that there is a significant relationship between real GDP and real company income tax revenues, and between real GDP and real excise duty revenues in the long run. However, in the short run, the one-year lag of tax revenue varieties poses a significant influence on the various sources of tax revenues.
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Okon, Ebi Bassey, and Nyong Saviour Okon. "Sources of State Revenue and State Effectiveness: The Nigerian Experience." International Journal of Financial Research 12, no. 1 (December 25, 2020): 111. http://dx.doi.org/10.5430/ijfr.v12n1p111.
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Ineffectiveness of states has been linked to poor fiscal-social contract between states and her citizens which is a consequence of how states raise her revenues. Hence, this paper examines the relative impacts of earned and unearned revenues on different measures of state effectiveness in terms of provision of basic public goods and development of economic and political institutions in Nigeria over the period 1996 to 2018, using Autoregressive Distributive Lag (ARDL) estimation technique. The paper found that, on one hand, an increase in earned revenue instigates improvement in provision of health care, while increase in unearned revenue had no significant impact on provision of health. On the other hand, a one-percent (1%) increase in earned revenue had a greater impact on educational enrollment than a 1% increase in unearned revenue. Increase in earned revenue increases state effectiveness while increase in unearned revenue reduces state effectiveness. The paper concludes that, the effectiveness of Nigerian government in provision of basic public goods and development of strong economic and political institutions might improve if government increases their financial resources through taxes than increase in oil revenue.
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Terry, Jacob, Jeffrey M. Casello, and Chris Bachmann. "Origin Revenue Sources for Infrastructure Funding." Transportation Research Record: Journal of the Transportation Research Board 2606, no. 1 (January 2017): 96–105. http://dx.doi.org/10.3141/2606-13.
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Cities require well-funded public infrastructure to function efficiently, but knowledge of public finance mechanisms among residents and decision makers may be deficient. This paper presents a thorough investigation of infrastructure funding flows to increase understanding, to catalyze further investigation in other jurisdictions, and to identify best practices. By using data from Waterloo, Ontario, Canada, funding was mapped for the four tiers of government—federal, provincial, regional, and municipal—contributing to infrastructure. The results demonstrate that significant opacity exists around municipal reserve funds and intergovernmental transfers because insufficient recording is associated with the origin revenues of these funds: where moneys first enter the government cycle. To compare across infrastructure systems, funding from each tier was used to find an average revenue share and estimated per capita funding per source for the water system and three transportation systems: auto, transit, and active transportation. Water infrastructure was funded through six origin revenue sources, with user fees and development charges funding 95% of expenditures. For transportation infrastructure, the auto system was funded through 16 origin revenue sources, transit through 13, and active transportation through seven. The auto and active transportation systems were 75% funded through mixtures of property tax, user fees, and development charges. The transit system received significant contributions from nonregional revenue sources because of capital projects developed in the study period. Active transportation, water, and parking expenditures are shown to use effective revenue sources, while transit and other auto expenditures used less effective sources because of the wide range of origin revenue sources.
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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 (January 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 clear relation and dependency of internal and external sources of revenue. The research determined that the Town Municipal Administration is mostly dependent on property taxes and financial grants from the provincial government to meet its needs. For unexplored local own source revenues introduction of the property tax in the form of capital gain tax and infrastructure development tax as a major part of the internal own source revenues. For external own source revenue compensation in the form of environmental degradation tax due to positive externalities of the areas tourism capacities should also be introduced. There is no collaboration in the public and private sector for reinforcement of the local economy. It has also been concluded that there is no integrated policy for taxation and revenue generation in the local government
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de la Cuesta, Brandon, Helen V. Milner, Daniel L. Nielson, and Stephen F. Knack. "Oil and aid revenue produce equal demands for accountability as taxes in Ghana and Uganda." Proceedings of the National Academy of Sciences 116, no. 36 (August 21, 2019): 17717–22. http://dx.doi.org/10.1073/pnas.1903134116.
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Received wisdom argues that citizens more readily demand accountability from government for taxes than for nontax revenue from oil or foreign aid, giving rise to an important mechanism underlying the “resource curse,” which posits that nontax revenue causes citizen quiescence and hampers government accountability. However, in developing countries, obfuscation through value-added taxes and strong popular feelings of ownership over all revenues may minimize differences across revenue sources. Identical experiments on representative samples of Ghanaians and Ugandans, and similar experiments on members of parliament, probe the effects of different sources and delivery channels of government revenues on citizens’ actions to monitor governments and members of parliament (MPs’) beliefs about accountability pressures. Roughly half of all citizens take action to monitor all 3 sources. However, neither Ghanaians nor Ugandans demand more accountability for taxes than oil or aid when the revenues go to the government. MPs likewise saw no difference. Citizens do differentiate between aid money given to nongovernmental organizations (NGOs) compared with revenues delivered to the government. Findings are robust to numerous alternatives and subgroups. Against strong expectations from prior research, little evidence exists showing that taxes strengthen citizens’ demands for accountability or that MPs perceive differences across revenue sources in these 2 representative African countries. However, aid channeled through NGOs motivates more accountability pressures.
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Mangioni, Vince. "Value capture taxation: alternate sources of revenue for Sub-Central government in Australia." Journal of Financial Management of Property and Construction 24, no. 2 (August 5, 2019): 200–216. http://dx.doi.org/10.1108/jfmpc-11-2018-0065.
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Purpose Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax. Design/methodology/approach A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61). Findings The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source. Research limitations/implications The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure. Practical implications The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised. Originality/value This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.
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Ngicuru, Patrick N., Mrs Monicah Muiru, and Irene Riungu. "EFFECT OF SELECTED FACTORS AFFECTING REVENUE COLLECTION IN NAIROBI CITY COUNTY GOVERNMENT." American Journal of Finance 1, no. 1 (December 15, 2016): 1. http://dx.doi.org/10.47672/ajf.80.
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Purpose: The purpose of this study was to establish the factors affecting revenue collection in Nairobi City County Government.Methodology: The study adopted a descriptive research design. The study population comprised of a total of 340 members of staff working as chief officers, technical staff and members of Nairobi City County assembly. The sample size was determined using the Fischer’s formula. The sample size for the study was 180 which was distributed proportionately among the strata. The study used a survey questionnaire as a research instrument. Data collected was analyzed with the help of SPSS by both descriptive and inferential statistics. The results were presented in form of tables and graphs. The study adopted a multivariate regression.Results: The study found that revenue diversification affect revenue collected through number of sources of revenue and new policies to a great extent. Tax administration affects revenue in Nairobi City County through competent staff, availability of computers, and availability of postal communication system and tax education. Tax structure affects revenue collection through flexibility, equitability, neutrality and simplicity while different forms of revenue (property, business license) affect amount of revenue collected. Revenue diversification had a positive and significant relationship with amount of revenue collected whereas different forms of revenue collected had positive and significant effect on amount of revenue collected in Nairobi City County.Unique contribution to theory, practice and policy: The study recommends on the use of latest technology and competent staff in tax administration, also there should be more innovations to have diversified sources of revenues in Nairobi City County in order to collect more revenue. The financial managers and policy makers in Nairobi City County assembly should come up with new sources of revenues and taxes that obey the canon law of taxation that is economical, simple, flexible and easy to administer.
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Siahaan, Elisabet, Khaira Amalia Fachruddin, and Hilma Tamiami Fachruddin. "OPTIMIZATION OF UPDATING LAND AND BUILDING TAX OBJECT IN IMPROVING LOCAL OWN-SOURCE REVENUE FOR MEDAN DEVELOPMENT ACCELERATION." ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat 3, no. 2 (October 2, 2019): 141–47. http://dx.doi.org/10.32734/abdimastalenta.v3i2.4036.
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Local own-source revenue is one of the sources of revenue for the government of Medan. This revenue is used to accelerate the development of the city of Medan, especially in the infrastructure development section. A better infrastructure will help in the implementation of business operations that support the improvement of community welfare. One source of local revenues is the local tax revenue. The community service was conducted to optimize the revenue of Medan through optimizing the value of taxable object. This community service supported the government of Medan medium term plan program. This service was carried out with briefing methods, workshops, and mentorings. Science and technology given include work ethic, effective communication, and taxable object valuation. The results of this community service were satisfactory. There was a significant change in the attitude of partners while updating the data. As the results, the community as the owner of taxable object becomes more cooperative and the updating data goes better.
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Morrison, Kevin M. "Oil, Nontax Revenue, and the Redistributional Foundations of Regime Stability." International Organization 63, no. 1 (January 2009): 107–38. http://dx.doi.org/10.1017/s0020818309090043.
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AbstractNontax revenues make up a substantial amount of government revenue around the world, though scholars usually focus on individual sources of such revenue (for example, foreign aid and state-owned oil companies). Using a theory of regime change that builds on recent models of the redistributional foundations of dictatorships and democracies, I generate hypotheses regarding all nontax revenue and regime stability. I argue that an increase in nontax revenue should be associated with less taxation of elites in democracies, more social spending in dictatorships, and more stability for both regime types. I find support for all three of these hypotheses in a cross-sectional time-series analysis, covering all countries and years for which the necessary data are available. Significantly, I show that the particular source of nontax revenue does not make a difference: they all act similarly with regard to regime stability and the causal mechanisms.
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Elezi, Shiret. "Property Tax in Transition countries: The Case of the Republic of Macedonia from 2006-2015." European Scientific Journal, ESJ 12, no. 28 (October 31, 2016): 344. http://dx.doi.org/10.19044/esj.2016.v12n28p344.
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Municipalities to develop their policies use Local taxes, fees and charges for empower of these potential sources of revenue: local tax autonomy makes collection more efficient and enables municipalities to introduce their own measures of social policy. These sources of income also increase the responsibility of local authorities: Among the various fees, charges and income tax, property tax has become an important source of funding for local costs. In most cases, the various taxes on immovable property- together with other forms of taxes property- established in the new fiscal framework of modern local governments. The fiscal autonomy of local governments is largely defined by the volume of their own sources of income. Own revenue sources limit the dependence of municipalities from intergovernmental transfers and revenues that the municipalities receive from the national budget. I will try to explain hanges made from the decentralization process in Macedonia throught ten years of starting implementation of the decentralization on property tax collection.
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Karels, Hana Glorya, Herman Karamoy, and Meily Y. B. Kalalo. "ANALISIS PERBANDINGAN JUMLAH ALAT BERAT DENGAN PENERIMAAN PEMUNGUTAN PAJAK DARI TAHUN KE TAHUN DAN KONTRIBUSINYA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH SULAWESI UTARA." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 2 (March 13, 2020): 235. http://dx.doi.org/10.32400/gc.15.2.28202.2020.
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Local governments always need local revenue sources that can support regional expenditure financing from various alternative revenue sources that may be collected by the region. Tax as the biggest source of state revenue has a tendency to increase from year to year. One of them is the motor vehicle tax, especially the heavy vehicle motor vehicle tax. The purpose of this study is to analyze the magnitude of the comparison of the number of heavy equipment from year to year with existing tax revenue, analyze its contribution in increasing local revenue and the obstacles faced in heavy equipment tax collection in North Sulawesi using descriptive qualitative research methods. Research results show that the number of heavy equipment that exists with the amount that pays heavy equipment tax has an unbalanced comparison from year to year. With an average number of revenues or tax realization of heavy equipment in the last 3 (three) years amounting to Rp. 198,250,854. The average heavy equipment tax contribution from 2016 to 2018 is only 0.18%, which shows very poor criteria. The existence of a lawsuit from the association of owners and users of heavy equipment that is still in the process of being one of the obstacles of collecting heavy equipment tax itself.
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Cuillier, Cheryl, and Carla J. Stoffle. "Finding Alternative Sources of Revenue." Journal of Library Administration 51, no. 7-8 (October 2011): 777–809. http://dx.doi.org/10.1080/01930826.2011.601276.
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Zeiss, Tony. "Generating new sources of revenue." New Directions for Community Colleges 2003, no. 124 (2003): 53–61. http://dx.doi.org/10.1002/cc.134.
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Pumkaew, Darunee. "Local Finance: Financial Resources Problem in Thailand." JPPUMA Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area 7, no. 2 (November 29, 2019): 148. http://dx.doi.org/10.31289/jppuma.v7i2.2447.
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<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><h1 align="center"><span style="font-size: 2em;">This study examines local government revenue in the 2016 fiscal year. The study makes use of local budget allocation documents to analyse problems with local public finance from the Department of Local Administration and employs data collected from four groups, namely government officials, experts, local politicians, and local government officials. This study reveals several findings. First, revenue structure of local government does not reflect self-reliance and fiscal autonomy. Instead the revenue of all types of local administrative organizations (LAOs) rely mostly on grants rather than on their self-collected revenues. Second, local administration organizations’ revenue between regions is unequal. LAOs in the Northeastern region show the lowest revenues per head from all revenue sources, and grant allocation is not academic-based. The fact that the Northeastern revenue and tax collection is lower than other regions, and that this region is allocated the smallest and fewest grants by the government, is evidence of this. Fourth, finance laws, especially regarding local finance, are outdated. There is no specific legislation on the identification of revenue sources of local administrative organizations, nor is there legislation on the regulation and practice of seeking new revenue sources for these organizations. And fifth, local administrative organizations are incapable of improving the local financial system that includes financial management, staff, and taxpayers.</span></h1><h1> </h1></td></tr></tbody></table></div><p> </p>
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Jones, Christopher L., Karen A. Kitching, Andrea Alston Roberts, and Pamela C. Smith. "The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes." Accounting Horizons 27, no. 1 (March 1, 2013): 75–89. http://dx.doi.org/10.2308/acch-50285.
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SYNOPSIS: We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the marginal change in revenue, indicating that charities smooth spending. Charities save a substantial portion of additional revenues and appear to mitigate reductions in revenues by using past savings, especially amounts saved in the previous year. We also find evidence that charities anticipate revenue declines and save for that purpose. Charities with fewer constraints, such as those with larger net assets and those with revenues from sources less likely to impose revenue spending restrictions, do more smoothing by adjusting spending less. Data Availability: Data are publicly available.
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Denison, Dwight V., Wenli Yan, and J. S. Butler. "Managing Risk and Growth of Nonprofit Revenue." Journal of Public and Nonprofit Affairs 5, no. 1 (April 1, 2019): 56. http://dx.doi.org/10.20899/jpna.5.1.56-73.
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Managers of nonprofit organizations are challenged to manage revenue growth and risk (i.e., volatility) in order to sustain current and future financial operations. Although the negative repercussions of revenue risk are generally perceived as undesirable, not all risk is bad. If higher levels of revenue risk are compensated with a greater amount of revenue growth, then organizations may rationally pursue volatile revenues that produce growth. This article examines the extent to which a reliance on major revenue sources by nonprofit organizations affects the magnitude of total revenue volatility as well as the pace of total revenue growth. A monitoring application is introduced that can be used to compare the effectiveness of revenue management among similar nonprofit organizations. It can also be used to guide nonprofit managers striving to achieve sustainable financial growth for their organizations.
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Ziegler, Brian, and Eric Meale. "Financially Constraining Washington's Transportation Plan." Transportation Research Record: Journal of the Transportation Research Board 1518, no. 1 (January 1996): 38–41. http://dx.doi.org/10.1177/0361198196151800108.
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The Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA) requires states and metropolitan planning organizations (MPOs) to develop long-range transportation plans. These plans must be financially realistic and be based on available revenues. In the past, states and MPOs have not forecast transportation revenues beyond 6 years. The ISTEA requirements prompt the need for new approaches to forecasting revenue. An approach adopted by Washington State in developing its financially constrained 20-year plan for state highways is presented. The methodology predicts a revenue stream based on no changes in revenue sources or levels (called current law). The methodology also forecasts a revenue stream assuming a historical pattern of transportation revenue increases. In Washington State, the current law forecast will fund about one-third of the 20-year needs on state highways. The historical trend forecast will fund about two-thirds of these needs.
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Downes, Thomas, and Kieran Killeen. "Why has growth of user fees and other nontraditional sources of local education revenues been so limited? Evidence from Colorado." Journal of Public Budgeting, Accounting & Financial Management 32, no. 1 (December 30, 2019): 26–48. http://dx.doi.org/10.1108/jpbafm-04-2019-0065.
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Purpose The purpose of this paper is to explore why school districts in the USA made so little use of local sources of non-tax revenues, even when faced with declines in traditional revenue as occurred during the Great Recession? The analysis uses the case of Colorado, where historically districts have made more use of alternative revenues. Design/methodology/approach Data for the analysis are drawn from the NCES’s Common Core of Data with administrative data to create a panel of Colorado school districts. The paper presents estimates of traditional panel models, as well as spatial panel models, that give the correlates of variation in alternative revenue for education. Findings As is true nationally, in Colorado school districts made no increased use of non-tax revenues in fiscal downturns, while the presence of expenditure limits does increase use, though not as might be expected. Revenues from overrides of the limits and alternative local revenues appear to be complements. Further, there is no evidence of spatial relationships for the alternative revenue sources considered. Originality/value This paper uses richer data than has ever been used to explore the determinants of alternative revenues, making it possible to explore relationships others could not. In addition, synthetic cohort analysis is used to generate plausible instrumental variables for passage of an override of an expenditure limitation. Further, no existing analysis of nontraditional revenues considers the possibility that use of those revenues might be spatially correlated.
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Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (March 31, 2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.
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The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets from incomes from business activity and highlights its shortcomings. In this context, he proposes introducing progressive tax rates, which will make it possible to shift the tax burden from individuals with low incomes to those who earn higher incomes.
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Quansah, Tommy, Bernd Frick, Markus Lang, and Kieran Maguire. "The Importance of Club Revenues for Player Salaries and Transfer Expenses—How Does the Coronavirus Outbreak (COVID-19) Impact the English Premier League?" Sustainability 13, no. 9 (May 5, 2021): 5154. http://dx.doi.org/10.3390/su13095154.
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The COVID-19 pandemic has caused significant disruption in the sports industry and has raised the question of whether the football industry is based on a sustainable business model. Using data from the English Premier League (EPL), we develop a regression model to achieve two objectives. First, we examine the relationship between the different revenue sources (TV revenues, match revenues, and commercial revenues) and the main cost drivers of professional football clubs (player salaries and transfer expenses). Second, we seek to predict the likely impact of a major market downturn such as the COVID-19 pandemic in the EPL. Our results suggest that TV revenues are by far the most important source of income for player salaries and market values, followed by match revenues and commercial revenues. We predict that player salaries, market values, and transfer expenses will all decrease in the forthcoming EPL season, 2020/2021. The magnitude of the reduction depends on the coronavirus scenario and ranges from −20.4% to −9.5% for player salaries and −26.7% to −12.4% for player market values. Our study seeks to explore the relative impact of the three main revenue sources in the EPL on the unprecedented growth of player salaries, market values, and net transfer expenses in the last three decades. In addition, our study adds to the understanding of the pandemic’s expected impact on the EPL.
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Пушкарева, В., and V. Pushkareva. "Efficiency of budgeted expenses and fiscal productivity of taxes (historical aspect)." Scientific Research and Development. Economics 5, no. 4 (September 7, 2017): 9–15. http://dx.doi.org/10.12737/article_598168383ed223.61150749.
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In the years of recession and stagnation in the decrease in government revenues, increase budget spending, which inevitably leads to an increase in the budget deficit. Current to 2016, the situation forced the Government of the Russian Federation in the first place, firmly put the issue of optimization of expenditures of the Federal budget, and secondly on the search for additional sources of tax revenue (improving tax administration, enhancing tax collection, tax maneuvers) and non-tax revenues (privatization). The article analyzes the scientific heritage of professor F.A. Minkov (1881–1937) from the point of view of the economy of the state (budgetary) costs, including sources of revenue, reducing the costs of collection and improve fiscal productivity taxes. The insights of professor F.A. Menkovare relevant today for the effective implementation of budgetary policy in Russia.
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Anderson, Rhonda. "Alternative Revenue Sources for Nursing Departments." JONA: The Journal of Nursing Administration 15, no. 11 (November 1985): 9???13. http://dx.doi.org/10.1097/00005110-198511000-00002.
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Nystrom, Robert J., and Adriana Prata. "Planning and Sustaining a School-Based Health Center: Cost and Revenue Findings from Oregon." Public Health Reports 123, no. 6 (November 2008): 751–60. http://dx.doi.org/10.1177/003335490812300611.
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Objective. Research concerning school-based health center (SBHC) costs and revenues is limited. This article discusses Oregon's SBHC State Program Office methodology and findings regarding costs and revenues for planning and operating Oregon SBHCs. Methods. A variety of data sources and case studies conducted in five Oregon SBHC systems were used to calculate startup and annual operations costs. All Oregon SBHCs completed a survey providing 2005–2006 revenue data. Revenue data were further linked to 2005–2006 client utilization data, such as the number and age of unduplicated clients, public and private insurance status, and medical sponsor type. Results. Startup costs for Oregon SBHCs depended largely on the status of available space. Median, minimum, and maximum annual operations costs were calculated for core, intermediate, and expanded models of service delivery, and depended mostly on provider hours and types. Centers with federally qualified health center medical sponsors rely heavily on revenue from billing public insurance programs. Billing revenue depends on the percent of uninsured visits. School socioeconomic indicators such as the percent of students eligible for free and reduced lunch may be good indicators for the percent of student clients with public insurance. Conclusions. The methodology employed may encourage other state SBHC agencies or organizations to adopt research designs to collect and analyze cost and revenue data. On a practical level, the findings provide state and local policy makers and communities planning SBHCs with preliminary estimates for the costs of startup and annual operations, and some understanding of income sources and billing revenue projections.
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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 (June 1, 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, the available data only allow for an examination of gminas without separating urban gminas from rural ones Substantial differences exist in the influx of revenue, both in terms of temporal and spatial changes. In order to summarise and evaluate the relevant social and economic processes, net migration of population and total revenue of gminas in the study area have been analysed. Furthermore, a classification of areas has been developed to describe the relevant areas as being of a certain type
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Mispiyanti, Mispiyanti, and Ika Neni Kristanti. "ANALISIS PENGARUH PDRB, INFLASI, NILAI KURS, DAN TENAGA KERJA TERHADAP PENERIMAAN PAJAK PADA KABUPATEN CILACAP, BANYUMAS, PURBALINGGA, KEBUMEN DAN PURWOREJO." Jurnal Ilmiah Akuntansi dan Keuangan 7, no. 1 (January 13, 2018): 23–37. http://dx.doi.org/10.32639/jiak.v7i1.159.
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Taxes serve to reduce inequalities among the population and thus demand substantial government expenditures for state financing which one of the sources is tax revenue. Butmany factors affect the high low tax revenue. This study aims to determine partially whether the GDP, inflation, the exchange rate of rupiah against US Dollar and labor have a positive effect on tax revenues and also to determine whether GRDP, inflation, the exchange rate of rupiah against US Dollar and labor in together have a positive effect on tax revenue. This study uses data realization of tax revenue, GDP data, inflation data, and employment data in the districts of Cilacap, Banyumas, Purbalingga, Kebumen, Purworejo as well as data on the Rupiah exchange rate against US Dollar. The results show that partially PDRB and labor positively affect the tax revenue while inflation and the exchange rate of rupiah against US Dollar have no positive effect on tax revenue. In together the variables PDRB, inflation, exchange rate and labor, significantly affect the variable tax revenue.
Keywords: tax revenue, GRDP, inflation, US Dollar exchange rate, labor
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Remeňová, Katarína, Jakub Kintler, and Nadežda Jankelová. "The General Concept of the Revenue Model for Sustainability Growth." Sustainability 12, no. 16 (August 17, 2020): 6635. http://dx.doi.org/10.3390/su12166635.
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Since revenue streams provide financial stability for business development, companies are tasked with conducting an individual revenue model, that ensures their healthy and sustainable growth. Therefore, it is important to take into account the manner of creating revenues. This initiative relates to the revenue generation mechanism which describes how revenue is generated from the offer. Our research aims to find out whether the number of revenue streams (scope of the revenue model) and other financial and production indicators can predict the amount of revenue, as well as which factors can predict the scope of the revenue model. Concurrently we have focused on analyzing the sources of revenue streams and have selected key business variables in the wine producing industry. This sector had been selected as there is a significant difference between revenue streams based on manufacturing and those based on tourism activities. This concept was created by using theoretical knowledge about the value, pricing and segmentation. The goal of our research article was to design the General Concept of the Revenue Model and to identify variables with a strong influence on it. Results of the multiple linear regression analysis confirmed the significant influence of particular predictors on the scope of the revenue model, whereby the model explains up to 80% of the variance.
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Wenur, Gebriany Pirade, Herman Karamoy, and Jessy D. L. Warongan. "ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 224. http://dx.doi.org/10.32400/ja.14437.5.2.2016.224-236.
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Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)
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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 (December 1, 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 exploit the available capacity to generate revenues.12 This will enable development of the appropriate resource mobilisation strategy for each province and help in enhancing the overall provincial tax revenue to GDP ratio which is currently below 1 percent of the GDP. This analysis will also help policy-makers in designing fiscal equalisation formulae for assisting those provinces which have demonstrated lesser capacity to raise revenues from their own sources.
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Schank, Joshua, and Paul Lewis. "Federal Role in State Transportation Finance." Transportation Research Record: Journal of the Transportation Research Board 2345, no. 1 (January 2013): 9–16. http://dx.doi.org/10.3141/2345-02.
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The federal contribution to surface transportation funding has stagnated, and this situation is likely to continue or worsen as a result of continuing fiscal and political problems. The federal government remains the biggest single contributor to transportation capital investment on federal-aid projects, and stagnation or cuts will have a substantial impact on cities, states, and the entire country. Because of their own challenges with respect to raising revenue for transportation, federal grantees may not be able to replace lost federal funds. Therefore, new ways for the federal government to incentivize existing grantees to develop new sources of revenue must be considered. This issue was approached by first analyzing the existing programs the federal government had in place that were intended to leverage or permit additional revenue sources. These programs included the Transportation Investment Finance and Innovation Act (TIFIA), private activity bonds, grant anticipation revenue vehicles, tolling pilot programs, and discretionary grant programs. The analysis demonstrated that some of these programs, particularly TIFIA and the discretionary grant programs, leveraged substantial revenues, but they were all limited in their ability to leverage additional funding by a lack of incentives as well as regulatory barriers. Then implementation of these incentives and what types of revenue should be incentivized were explored. Options were examined from a political, national, and revenue-generating perspective to understand their relative trade-offs better.
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DESYATNYK, Oksana, and Yevhenii SHAPOVALOV. "ACTUAL ISSUES OF FORMING THE REVENUE PART OF LOCAL BUDGETS IN THE CONTEXT OF ADMINISTRATIVE-TERRITORIAL REFORM IN." WORLD OF FINANCE, no. 3(64) (2020): 76–86. http://dx.doi.org/10.35774/sf2020.03.076.
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Introduction. The reform of local self-government and territorial organization of power has been implemented in Ukraine since 2015. Decentralization is one of the most important transformations in the European integration context and aims to form real local self-government, starting from the basic level – united communities. The formed united territorial communities have to be able to provide its competitions and public services at the appropriate level. Socioeconomic stability of the basic level of administrative-territorial structure heavily depends on the correspondence and balance between the received financial resources and competitions. At the same time, the state and trends of local budgets are influenced by legislation framework. Currently, the revenue part of local government budgets is too dependent on government programs and subventions, which makes it difficult for communities to independently stimulate local economic development. Also, the expected introduction of a market for agricultural land may lead to significant changes in the structure of tax revenues of the united communities of individual regions. The purpose. Іnvestigate trends in the formation of the revenue part of local budgets and find ways to increase the financial capacity of local governments in the context of reform of local government and territorial organization of power. Results. The state, problems, sources of revenues and further prospects of local budgets in Ukraine are studied. The main sources of revenue of local budgets, their economic nature, features of administration and possible threats in case of launch of the land market are identified. Topical issues of formation and possible ways and sources of further filling of the revenue part of local budgets are identified.
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Culhane, Dennis P., Trevor R. Hadley, and Theodore C. Lutterman. "Who's Paying for Public Substance Abuse Programs? Trends and Inter-State Variability in the Revenues of State Drug and Alcohol Abuse Agencies, from 1985 to 1989." Journal of Drug Issues 22, no. 4 (October 1992): 939–47. http://dx.doi.org/10.1177/002204269202200409.
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This article documents shifts in the inflation-adjusted revenue sources of state drug and alcohol abuse agencies from 1985 to 1989. All revenues sources show substantial increases in contributions during this period, with the federal block grant providing the largest absolute increase to state revenues (+55%). States continue to be the largest payor for public substance abuse services, accounting for 47% of the total, with the federal government increasing its proportionate share 8%. Interstate variability in per capita expenditures on public substance abuse services is considerable, primarily due to variations in revenues provided by state governments. Future research is needed to determine the sources and effects of differences in states' relative commitment to substance abuse services.
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Shon, Jongmin, Madinah F. Hamidullah, and Lindsey M. McDougle. "Revenue Structure and Spending Behavior in Nonprofit Organizations." American Review of Public Administration 49, no. 6 (October 17, 2018): 662–74. http://dx.doi.org/10.1177/0275074018804562.
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Nonprofit organizations (NPOs) rely on multiple funding sources to meet organizational needs; and, heavy reliance on any one revenue source can limit an NPO’s ability to allocate funding. As such, in this study, we examine the association between funding source and spending behavior in a national sample of NPOs from 2008 to 2012. Our sample consists of 51,812 observations from 16,035 unique NPOs. Using Tobit maximum likelihood estimation, we find that NPOs that rely on, both, restricted and nonrestricted revenue sources are more limited in their ability to spend on administrative needs, whereas donation income restricts personnel spending of compensation. Revenue diversification, though, can help NPOs overcome this limitation and can provide NPOs with greater spending flexibility. Our findings also show, however, that these results differ for NPO hospitals and universities.
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Fikriya, Arina Ashfa, and Sanny Hikmawati. "Support Vector Machine Predictive Analysis Implementation: Case Study of Tax Revenue in Government of South Lampung." Proceeding International Conference on Science and Engineering 3 (April 30, 2020): 323–27. http://dx.doi.org/10.14421/icse.v3.521.
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Tax is potential revenue that is used by the government as a source of funding to run the government. One of the conditions needed to implement decentralization is the availability of sources of local revenue. Some local revenue sources are hotel and restaurant taxes. Issues raised in this research are that the number of hotel and restaurant visitors changes every year, resulting in fluctuations in the amount of tax. On the other hand, the Government of South Lampung had difficulty in predicting the target of hotel and restaurant tax revenue when arranging a revenue budget. This is due to the absence of formula to calculate the potential tax revenue accurately, resulting in a lack of strategic management for local revenue improvement. Now, Business Intelligence is becoming a trend. Many sectors use Business Intelligence to analyze and prepare new strategies and improve performance. Thus, it is necessary to use Business Intelligence to predict the potential of hotel and restaurant tax revenue so that the Government of South Lampung can develop appropriate strategies to improve local tax revenue and minimize tax reduction. The method used is a predictive analysis using the Support Vector Machine (SVM). The result of this study is expected to be taken into consideration for South Lampung Local Government Revenue Service, in particular for the determination of the target of the hotel and restaurant tax sector in the coming year.
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Lawler, K., and F. Ali Al-Sayegh. "Potential Tax Reforms and Kuwait Economic Growth." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 202 (2019): 42–48. http://dx.doi.org/10.17721/1728-2667.2019/202-1/6.
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The objective of this study is to identify whether tax reforms are viable in Kuwait in order to create more government income from sources other than oil. The study examines the relationship between the changes in tax revenues, changes in oil revenue and changes in GDP in Kuwait using time series data from 1998 to 2015. The Augmented Dickey-Fuller (ADF) is used to check for the existence of a unit root. The cointegration test is applied to test for long term relationships between variables using the General Least Square (GLS) method of estimation. The results of the tests find that the impact of changes in tax revenues on changes in the GDP of Kuwait is insignificant. Therefore, Kuwait’s government could rationally implement tax reforms to have incremental sources of income other than oil revenue. Moreover, it is argued that the government might consider implementing broad based consumption taxes and value added taxes into the tax structure Kuwait, and to invest the revenues from those taxes in productive policies, to induce long term economic growth.
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Usman, Regina. "PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD)." JAF- Journal of Accounting and Finance 1, no. 01 (September 15, 2017): 87. http://dx.doi.org/10.25124/jaf.v1i01.902.
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Local revenue (PAD) is a local earned revenue collected by the regional regulation in accordance with the legislation. Sources of revenue are derived from local tax, local retribution, regional owned enterprises and local wealth management results, and other revenues. The more the local needs can be financed by PAD, the higher the quality of the local autonomy.
This study aims to determine the influence of local tax and local retribution to local revenue of Bandung period of 2011-2015 either simultaneously or partially.
The population in this study is a Realized Regional Government Budget Report of Bandung in 2011-2015. Sample selection technique used is judgment sampling and obtained 60 samples, consisting of January to December 2011-2015. The data analysis method was multiple regression analysis.
The results show that there is simultaneous significant difference between local tax and local retribution to local revenue. Partially, local tax has significant positive effect on PAD, while the local retribution has no significant effect on PAD
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Fauzan, Ahsani. "ANALISIS POTENSI PENERIMAAN RETRIBUSI PASAR SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH KABUPATEN HULU SUNGAI UTARA." Jurnal Ekonomi Pembangunan 13, no. 2 (December 1, 2016): 218. http://dx.doi.org/10.22219/jep.v13i2.3899.
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Market retribution market is one of sources of local revenue in Hulu Sungai Utara. The purpose of this study is to measure the potential revenue, market in Hulu Sungai Utara, which results will be used as a basic reference potential measure the effectiveness of revenue, market, in order to assess the results of the performance of market fee collection. This type of research is research diskiptif, while the data analysis method in use is the qualitative method, ie with a portrait, explain, and interpret the date obtained and analyzed to obtain conclusions.Contribution revenue, market on revenue is relatively small with only contributes a percentage rate 5%, from the year 2009 until the year 2012 revenue, always increasing but retribution market acceptance of is not comparable to the total revenues of local revenue Hulu Sungai Utara. Development of retribution market has increased every year, but in 2012 the increase in 2011 the difference is slight. Revenue, market the Department of Revenue in Hulu Sungai Utara against the target revenue, the market has not reached that yet effective, this is due to the realization of revenue, the market does not meet the expected targets, while potential market acceptance levy of 11 kinds of receipts in Hulu Sungai Utara Rp 1.947.378.000. The number is the whole of the potential is there, but can be developed by adding new facilities.
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Atakpa, Moses, Stephen Ocheni, and Basil C. Nwankwo. "Analysis of options for Maximizing Local Government internally generated Revenue in Nigeria." International Journal of Learning and Development 2, no. 5 (September 5, 2012): 94. http://dx.doi.org/10.5296/ijld.v2i5.2345.
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This study examined the various options for maximizing internal revenue generation in the Nigerian local governments. It took critical and hard look on the various sources of internal revenue in the local governments, problems of exploiting the various sources for revenue generation, and the reason why most of the sources remain untapped or under-tapped by the local government in Nigeria. The study suggested feasible and pragmatic ways to maximize internal revenue generation in the local governments. It observed that prior to 1976 Local Government Reform; most local governments were able to maximize their internal revenue generation and discharged their primary responsibilities with little or no financial assistance from the higher tier governments. However, with the introduction of statutory allocations to the local governments following the 1976 Reform, most of the local governments abandoned the hitherto viable internal revenue sources in preference to the revenue from statutory allocation. This unwholesome attitude of most local governments, among others, was identified as the bane of internal revenue generation at this level of government. The paper concludes, by stating that unless the local governments look inwards to maximize their internal revenue sources it cannot be financially self-reliant. The implication of this is that it cannot enjoy reasonable degree of autonomy as a third tier of government if it continues to be heavily dependent on the financial assistance from both the federal and the state governments, to be able to function effectively. The reason is because as the saying goes, “he who pays the piper dictates the tune.” Keywords: Local Government, Revenue, Reforms, and Administration
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Beaubien, Anne, and Mary Jo Lynch. "Alternative sources of revenue in academic libraries." College & Research Libraries News 52, no. 9 (October 1, 1991): 573–76. http://dx.doi.org/10.5860/crln.52.9.573.
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Livingood, William C., Michael Morris, Bonita Sorensen, Karen Chapman, Lillian Rivera, Les Beitsch, Phil Street, Susan Coughlin, Carmen Smotherman, and David Wood. "Revenue Sources for Essential Services in Florida." Journal of Public Health Management and Practice 19, no. 4 (2013): 371–78. http://dx.doi.org/10.1097/phh.0b013e318269e41c.
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Drummer, Carlee, and Roxann Marshburn. "Philanthropy and Private Foundations: Expanding Revenue Sources." New Directions for Community Colleges 2014, no. 168 (December 2014): 77–89. http://dx.doi.org/10.1002/cc.20122.
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Budd, John M. "Alternative sources of revenue in academic libraries." Information Processing & Management 28, no. 4 (July 1992): 541–42. http://dx.doi.org/10.1016/0306-4573(92)90021-q.
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Sylla, Richard, John B. Legler, and John J. Wallis. "Banks and State Public Finance in the New Republic: The United States, 1790–1860." Journal of Economic History 47, no. 2 (June 1987): 391–403. http://dx.doi.org/10.1017/s0022050700048142.
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The U.S. Constitution, by taking away the power of the states to issue paper money, removed a major source of flexibility in state public finance. In their search for new sources of revenue and fiscal flexibility, the states discovered that the banks they chartered could fill the gap. Investment earnings and tax revenues derived from banks soon became major elements of state public finance. We discuss the nature of these early business-government relationships and provide the first systematic assessment of their relative importance in state finance.
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Popin, Gustavo Vicentini, Arthur Klebson Belarmino dos Santos, Gregori E. Ferrão, David Augusto Lourenço, and Marcos Siqueira Neto. "Effect of organic N-sources on maize yield components." August 2019, no. 13(08):2019 (August 20, 2019): 1215–22. http://dx.doi.org/10.21475/ajcs.19.13.08.p1366.
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Maize is one of the main staple crops of the world but needs large amounts of nitrogen (N) to achieve a high yield. Mineral N fertilization is one of the main production costs to cultivation and organic N sources could be a cost-effective alternative to mineral sources. We hypothesized that organic N sources could replace mineral fertilizer whilst maintaining high yields. Therefore, our study examined the effect of N supplied through organic sources on the yield of maize and its components and evaluated the economic viability of using organic N sources in terms of cost savings of energy resources. A field experiment was carried out in the Southeastern region of Brazil (São Paulo state) on a Typical Acrudox soil with a clay texture. The experiment was set out in a complete randomized block design, with six treatments (five N sources + control) and four replicates. The treatments were: (A) mineral source (urea - Ur); (B) a by-product from the food industry (Fby); (C) biofertilizer from swine manure (Bs); (D) poultry bedding (Pb); (E) cattle manure (Cm); and (F) control (Co - without N). The maize yield components evaluated were plant height (V6 and R2 stages), root dry mass and morphoanatomy (R2 stage) and, at harvest, grains in ears, thousand kernel weight (TKW), productivity and crop residues dry mass. Economic viability was assessed by considering the cost of each N source in relation to gross economic revenues from the sale of corn. Overall, the results showed that only Fby produced better yield components and was more productive than urea. This source also provided the highest economic revenue and the lowest fertilizer cost for each unit produced. The Pb and Cm sources were less productive than the mineral source, but were better than Bs, which was slightly better than the control (without N application). The same pattern of results was found for economic revenue and fertilizer cost. Bs was the most expensive N source and consequently gave the lowest economic returns to farmers. In summary, the N efficiency of the organic sources as an alternative to mineral sources for high-yield maize was ranked as follows: Fby >Ur> Pb > Cm > Bs > Co.
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Nurhidayati, NFN. "ESTIMASI ELASTISITAS DAN BUOYANCY PAJAK PERTAMBAHAN NILAI (PPN) DI INDONESIA." INFO ARTHA 3 (May 23, 2017): 170–91. http://dx.doi.org/10.31092/jia.v3i0.51.
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Tax revenue is the most important source of state revenue nowadays. One of the largest sources of tax revenue is Value Added Tax (VAT) and Sales Tax on Luxury Goods. Tax buoyancy and elasticity is a common measure employed to estimate tax revenue productivity. Concept of elasticity is used to determine the level of responsiveness of automatic (built-in) of tax revenue to the tax base. While the concept of buoyancy is useful to know responsiveness of tax revenue, both to the tax base and to changes in policy. By using the Divisia index during 1984 to 2012, this research specifies that the coefficients of buoyancy and elasticity are 0.99 and 0.82 respectively. It shows that the PPN / PPnBM (VAT and Sales Tax on Luxury Goods) relatively unitary buoyant, but less elastic to the tax base. While using the basis of sectoral GDP from 2005 to 2012, VAT revenues also inelastic with respect to the development of the tax base with a coefficient of 0.632 and a buoyant relative to GDP overall with a coefficient of 1.076. Inelastic tax system forces governments to continuously make discretionary changes, either in the tax bases or in the tax rates or both, in order to be able to keep up with increasing public expenditures. Moreover, the point elasticity indicates that manufacturing and mining sectors are fluctuating as the VAT key sector and the trade sector are relatively stable and buoyant. Therefore, the government needs to review the policies of both the base and the VAT structure, in particular for the manufacturing and the mining sector.
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OMODERO, Cordelia Onyinyechi. "A RELATIVE ASSESSMENT OF THE CONTRIBUTIONS OF AGRICULTURE, OIL AND NON-OIL TAX REVENUES TO NIGERIA’S ECONOMIC EXPANSION." Annals of Spiru Haret University. Economic Series 19, no. 2 (June 28, 2019): 139–52. http://dx.doi.org/10.26458/1927.
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The decline in oil prices globally has led to diversification of economy in most oil enriched countries. In Nigeria, more attention is given to agriculture and non-tax revenue sources to ensure that the country overcomes a mono-economy syndrome which has affected the nation in the past. This study assesses the contributions of agriculture, oil and non-oil tax revenue to economic expansion in Nigeria using data that cover a period from 1981 to 2017. The regression results indicate that oil revenue has a significant negative impact on economic growth which is represented by gross domestic product. On the contrary, the study finds evidence that agriculture and non-oil tax revenue have a robust significant and positive influence on economic growth. Therefore, the study suggests that tax administration in Nigeria should be more business-growth conscious and that agriculture should be given a boost by creating an enabling environment that could attract foreign direct investments in the agricultural sector. The study also recommends that oil revenues should be utilized for reinvestments into other sectors of the economy. Keywords: Oil revenue, non-oil tax revenue, agriculture, economic growth, Nigeria.JEL Classifications: H27, H24, H25, N5, O4
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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.
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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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Leonov, Sergei. "State of Consolidated Budgets and Dynamics of Public Debt of the Far Eastern Federal Subjects." Bulletin of Baikal State University 30, no. 3 (November 10, 2020): 371–82. http://dx.doi.org/10.17150/2500-2759.2020.30(3).371-382.
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The trends in the volume and structure of revenues and expenditures of budgets of 11 Far Eastern regions for 2013–2019 are analyzed. An analysis of the balance of consolidated budgets and dynamics of the state regional debt based on statistical and empirical research methods was performed. It is shown that, in the conditions of low inflation in 2018–2019 and positive dynamics of the main sources of revenue, the rate of growth of Far Eastern budget revenues in the period under review was lower than the respective Russian average. The revenues of the Far Eastern regions remained highly dependent on federal budget subsidies. It is revealed that the dynamics of changes in the main sources of growth of the revenue base of the regional budgets in the Far Eastern regions does not give much ground for optimism. The features of dynamics, as well as the problems of the poorly balanced and costly structure of regional public debt of the Far Eastern federal subjects are shown. The possibility of replacing inter-budget transfers, which form a third of budget revenues in the region, with taxes and fees collected in the territory and sent from the Far East to the federal budget is assessed.
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Amin, Amin, Raji Shittu, Abdulrauf Ambali, Alabi Abdullahi, and Abdulrasheed Hamza Bamidele. "Challenges of Revenue Generation in Asa Local Government Area of Kwara State, Nigeria." Social and Management Research Journal 17, no. 2 (August 28, 2020): 153. http://dx.doi.org/10.24191/smrj.v17i2.10521.
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The Asa local government area of Kwara State, Nigeria, is largely challenged by dwindling revenue generation leading to sustained budget deficits and paucity of funds for sustainable development of the area. This paper examined the income generation capacity of the local government and its implications for community development. The study used both primary and secondary data research methodology, which were interpreted and analysed. Findings from the study were that Asa local government generates insufficient revenues from both internal and external sources due to weak federal allocation and irregular remittance of its statutory financial allocation from the state joint account. The capacity of the local government to generate sufficient internal revenue is also challenged by poor tax collection capacity and enforcement policy and embezzlement of a large chunks of internally generated revenue by local government officials. The low revenue generation has reduced the construction of feeder road and community markets, and reduced drug supplies to the local government dispensary. The study concluded that Asa local government lacks adequate capacity to generate the required revenue for community development and recommended better training for the revenue collectors, improved political and financial autonomy for local governments and proper utilisation of revenue generated to improve community development in As a local government.
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Киясов and Sh Kiyasov. "Issues of Local Budgeting in Uzbekistan." Economics 3, no. 2 (April 17, 2015): 34–36. http://dx.doi.org/10.12737/10841.
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The paper considers the sources, from which local budgets revenues are
derived, and main items of local budgets expenditure are identified. The special
features of local budgeting process are examined against the context of
globalizing economy. Also provided are practical recommendations on how to
strengthen the revenue basis of local budgets.
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Ebeku, Kaniye S. A. "Cyprus Hydrocarbons: Lessons from the Nigerian Experience." European Scientific Journal, ESJ 14, no. 1 (January 31, 2018): 75. http://dx.doi.org/10.19044/esj.2018.v14n1p75.
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Hydrocarbons/oil is still the greatest source of energy in the world, although its importance is diminishing with the development of alternative/environment-friendly sources of energy such as wind-power and solar energy. For most oil-producing countries, hydrocarbons/oil revenue is a significant source of income. For instance, this is the case in Nigeria, whose economy depends heavily on oil revenue. Even so, natural resource wealth (hydrocarbons/oil, etc.) can also be a curse as it may cause poverty in the country, breed corruption, precipitate human rights abuses and other contradictions. This is the experience of some oil-producing countries such as Nigeria, Libya, Ecuador, and Algeria. The recent discovery of hydrocarbons in Cyprus is surely an important development for the country. However, given the negative experience of other resource-rich countries it is important to explore the possible lessons Cyprus may learn from such experience that could help her maintain a healthy economy when hydrocarbons revenue starts rolling in as projected, in 2022. This is the main objective of this paper and the Nigerian experience will be used as a case-study. Presently, the Cyprus economy without hydrocarbons revenue is strong and healthy; income is derived from diverse sources such as tourism, services and agriculture. This paper argues that Cyprus should learn from the experience of Nigeria and avoid abandoning other sources of revenue when it starts earning hydrocarbons revenue so that it would not suffer ‘Dutch disease’. Moreover, from the experience of Nigeria, Cyprus should take precautionary steps to check hydrocarbons industry related corruption, internal conflicts and other paradox which hydrocarbons could bring about. In conclusion, the paper recommends that the Cyprus economy should remain diversified in order to avoid the negative experience of Nigeria.