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Does local government tax competition promote industrial transformation and upgrading? [PDF]
PLoS ONEPromoting industrial transformation and upgrading (ITU) is the vital driving force for achieving high-quality economic development. This paper systematically interprets the theoretical mechanism of the impact of local government tax competition on ITU ...
Yuxin Meng, Xiaodong Yang, Chunji Zheng
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The Tax Policy During the Wartime and Its Impact on the Local Budget Revenues [PDF]
Problemi Ekonomiki, 2022 The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a
Dub Andrii R., Medynska Tetyana V.
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Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2021 This research was conducted at the Agency for Revenue, Financial Management, and Regional Assets of Ponorogo Regency, which aims to make an analysis of local tax efforts (tax effort) in supporting the increase in Ponorogo Regency's Original Local ...
Arif Hartono, Yeni Alvionita
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Penerimaan Pajak Daerah Kota Bandar Lampung Sebelum Dan Sesudah Penggunaan Tapping Box
Iqtishaduna: Jurnal Ilmiah Ekonomi Kita, 2021 The research objectives were to examine the differences between the achievement of tax revenues in Bandar Lampung before and after using the tapping box; moreover, to analyze the implementation, obstacles, and efforts to overcome the obstacles during the
Muhammad Raihan +2 more
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A Study of Prospective Local Own-Source Revenues in Central Mamuju, Indonesia
Otoritas: Jurnal Ilmu Pemerintahan, 2022 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.
Andi Lukman Irwan +2 more
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KözigazgatásTudomány, 2022 Municipal taxes are of very limited importance in the local tax revenue structure of municipalities. This paper presents the findings of a study carried out within the framework of Győr-Moson-Sopron County, which presents the relationship between ...
Dominika Borsa +3 more
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Analysis of Income Attribution of Consumption Tax in China’s Central and Local Government
Discrete Dynamics in Nature and Society, 2021 After the policy to replace the business tax with a value-added tax was launched, local finance has encountered greater difficulties. In recent years, the economic downward pressure has made the dilemma far more serious.
Yanguo Han +4 more
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TARGETING TAXES ON LOCAL EXTERNALITIES
Annals of Economics and Statistics, 2023 We consider optimal anonymous consumption taxes in situations where the magnitude of an externality varies with individuals who cause it. For instance, urban fuel consumers generate greater pollution damages compared to rural consumers, but both groups are subjected to the same fuel tax.
Gauthier, Stéphane, Henriet, Fanny
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The Impact of Regulating Inadequate Local Tax Types on Fiscal Independence
Fiat Justisia, 2023 This study examines the impact of regional autonomy on fiscal independence, particularly through the ability of local governments to generate revenue without reliance on the central government.
Muja'hidah Muja'hidah +1 more
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Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland
Contemporary Economics, 2021 This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account.
Felis, Paweł, Gołębiowski, Grzegorz
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