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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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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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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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Riset Akuntansi dan Keuangan Indonesia, 2020 Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to
Muhammad Abdul Aris +2 more
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Student's Journal of Health Research Africa, 2023 Background This study aims to determine the relationship between local tax collection and service delivery in Kasese Municipality. Methodology A sample size of 130 respondents was selected using the Krejcie & Morgan sample size table from the ...
Jostus Mukirania +2 more
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Baltic Journal of Economic Studies, 2020 Local government in Poland at the commune level has various sources of own income, one of them being the tax on means of transport. The need for communes to carry out many tasks requires ensuring income to the local budget at a sufficiently high level ...
Cezary Szydłowski
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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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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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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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