District Tax Research Articles

Understanding Navajo K–12 Public School Finance in Arizona through Tribal Critical Theory

Background/Context Currently, Native American education policy reports and empirical research papers have largely focused on sociocultural challenges to Native sovereignty and the policy that impedes Native sovereign states. This paper deviates from that theme by implicating policy as preventing improvement of educational outcomes by proxy of the fiscal revenue available to reservation schools, focusing specifically on the Navajo Nation. To date, this is the first empirically driven, Native-specific school finance study that attempts to compare how Anglo and Native schools are funded and how the quality and dispersion of this funding affects Native education and outcomes. Purpose/Objective/Research Question/Focus of Study This study reports on a longitudinal descriptive analysis of school fiscal revenue (2006–2012), comparing Navajo K–12 school districts against Arizona public school districts. This empirical research paper attempts to answer the following questions: How did Navajo K–12 public school district demographics compare to those of Arizona public school districts from 2006 to 2012? How did Navajo K–12 public school districts perform academically compared to Arizona public school districts from 2006 to 2012? How did Navajo public school district tax rates and assessed property valuation compare to those of Arizona public school districts from 2006 to 2012? How did Navajo public school district revenues compare to those of Arizona public school districts from 2006 to 2012? Research Design This research study is a univariate statistical analysis (i.e., mean, median, standard deviation, range, and percentile) examining general descriptions of individual fiscal revenue variables for schooling. Data Collection and Analysis The data comprised publicly available Arizona Department of Education Excel files (Excel v14.0) merged into one consolidated dataset imported to SPSSv22.0. Our analysis began by selecting Navajo public school districts from our dataset and then comparing them to Arizona public districts (excluding Navajo and nontraditional LEA districts) from 2006 to 2012. Findings/Results This study has two conclusions: (a) There is a clear and growing achievement gap between Navajo and Arizona districts; and (b) Our results seem to suggest that Arizona's equalization formula is not effectively counterbalancing the impact of local property wealth, as shown by the disparities in combined state and local revenue between Navajo K–12 school districts and Arizona districts. Conclusions/Recommendations The findings in this study indicate that Arizona must address policy and practice in order to remedy the educational disparity between Navajo students and their non-Navajo peers. Navajo Nation schools require agency to designate priorities and state funding to meet these priorities.

For listening policies soviet authorities in tashkent state archives resources

This article is detailed in the documents of the State Archives of Tashkent, as a result of Soviet policy of collectivization in the late 1920s and early 1930s, as well as the reasons for their involvement in Tashkent. The first is an agricultural production company, which summarizes all of the agricultural inventory, equipments, traction forces and landowners. The second one is agricultural art, which summarizes all the means of production, the land and the whole production process. The first category includes the anti-terrorist activists-terrorists and anti-Soviet activists. They were to be arrested, repressed or even shot as political criminals. Their families were exiled to remote areas of the country. Those who actively fought against collectivization, large ears and former half-puppies, that is, representatives of the second category, were also exiled to these distant places. In 1933, as a result of re-examination of farms, 27 economic cases were considered. For example: Askar Said Akhmedov, a resident of Suzukota mahalla, is a former social trader, but also a butcher. He is a half-member of his family, and in 1933 he was subjected to the decision of the district tax commission because he was engaged in agriculture. The regional financial departments have maintained a list of ear farms in their area. The members of the commission and members of the makhalla have registered their property and belongings and made an act on it. According to archival documents, for the first time, counts of animals were in poor condition as a result of the lack of good care by local officials. Therefore, a second survey was conducted to identify animals that were hiding in many neighborhoods and neighborhoods and were told to complete the inspection within 3 days for not 100% completion.

KONTRIBUSI PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BITUNG

Law no. 32 of 2004 on Local Government to determine local taxes one source of revenue coming from the region. For that we need to examine how big the contribution of restaurant tax to PAD Bitung City. Local taxes are divided into two parts: provincial tax and city / county tax. One type of city / district tax is Restaurant Tax. This study aims to determine the contribution of restaurant tax Bitung City. Research method used in this research is descriptive analysis method. The object of research is taken at the Office of Regional Tax and Retribution Board of Bitung City. This study shows the calculation by using the contribution analysis can be seen that the contribution of restaurant tax Bitung city in the period 2013 - 2017 decreased. The rate of growth of restaurant tax in the early period had experienced a growth in restaurant tax revenues despite the last year (2017) there was a very significant decrease so that the value is negative. This study shows that Bitung City Government has not been able to reach the target that has been determined, this is because not yet maximum supervision from the Office of Revenue Management Finance and Regional Assets Bitung City in levy restaurant tax, so there are still many restaurants that do not pay taxes. The conclusion obtained is the analysis of restaurant tax contribution in the City of Bitung in the year 2013 amounted to 2.41% and there was a decrease in 2017 to become 1.09%. For that Bitung City Local Government should be more firm and pro active again in levy restaurant tax.Keywords: Restaurant Tax, PAD

Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor

The way to improve the authentic revenue of a district is to study its’ potential which can be used asthe future financing of the development. The research methode being used is associative descriptive.As a matter of fact, based on the result of the research, it has discovered that the contribution ofdistrict’s tax on the district’s authentic revenue has been bigger on average than the other contributionof district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected thedistrict authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant,entertainment events, adverstisement, raod lighting which partially have affected the district authenticrevenue accordingly. Suggestions offered are that the authority should have to perform more extensiveeffort on the potential district tax and to improve the awareness of the society to respect the taxobligation by giving them more training and performing more supervision of it as well as providingsuch the system of taxatation collection which is more effective.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN HALMAHERA UTARA

Local Own Revenue (PAD) is regional income derived from the results of local taxes, the results of local retribution, the result of separated regional wealth management, and others. The purpose of this study, to determine the effectiveness and contribution to the North Halmahera District's Original Revenue. The analytical method used is descriptive qualitative that is analyzing the level of effectiveness and contribution from data realization of Hotel Tax District of North Halmahera. The results showed that (1) the effectiveness of Hotel Tax in 2013 until 2017 experienced a decrease and a varied increase. The highest effectiveness is in 2014 with the percentage of 116.08% and included in the criterion is very effective, then the lowest effectiveness is in 2016 with the percentage of 86.32% and included in the criterion less effective, (2) Hotel Tax Contribution on 2013 to 2017 goes into very less criteria. And that included in the lowest criterion number is in 2015 with a percentage of 1.82%.Keywords: Local Original Income, Effectiveness, Contribution

Intra-school district capitalization of property tax rates

While previous studies have attempted to measure property tax rate capitalizations by proximate housing prices, disentangling school quality, and its associated amenities, from tax rates has impeded accurate estimation. I overcome this issue by investigating school districts containing varying tax rates. Identification is derived from the use of school and spatial-temporal boundary fixed effects to eliminate unobserved variation associated with tax districts that can confound capitalization estimates. Results from the primary model provide evidence of a negative capitalization of tax rate levels that corresponds to full capitalization at discount rate of nearly 3.5 percent. Further, property fixed effects are uniquely incorporated within the boundary identification method to show that tax rate changes are capitalized similar to baseline tax rate differences.

(Im)mobile and (Un)successful? A policy mobilities approach to New Orleans’s residential security taxing districts

Policy mobilities scholars critically analyze the processes of assemblage, mobilization, and mutation that shape policy circuits, but have been critiqued for an over-emphasis on successful and mobile cases. This paper adds to a growing effort to diversify the empirical scope of the field through an example that blurs the boundaries of mobility/immobility and success/failure. I examine residential security taxing districts, which are derived from the common business improvement district model but which in their specifics are unique to New Orleans. Security districts are quasi-public entities established within elite urban enclaves to collect taxes to fund neighborhood security patrols. First, I analyze the model’s rapid spread among the city’s neighborhoods, demonstrating the relevance of the policy mobilities framework in a case of intra-urban mobilization. Second, I explore why the model has not spread to other cities, particularly given New Orleans’s centrality as a site for neoliberal policy experimentation in the post-Katrina era. These post-disaster interventions applied preexisting policy prescriptions and were driven by outside experts, while the city’s own neoliberal experiments were ignored. Troubling the association of mobility and success, I conclude that this immobility should not be considered failure so much as anonymity.

Increasing The Original Tax Districts: Case of Local Regulation no. 02/2012 on Wall Painting Tax in Metro Regency

The development of the number of wall painting in Metro City cannot be separated from the behavior of people who tend to let it happen without seeing the consequences. The change of behavior of this society because of the tendency to have an economic motive without noticing that the wall painting made around the building of their house was actually disrupt the beauty of the surrounding environment and the urban environment in general.
 The enactment of regional regulation No. 02 of 2012 on local taxes there will be a tax burden per year whose value is adjusted by the extent of the wall painting. The problem is whether there is no more leakage in local tax revenue (PAD) next? It is caused of in general the attainment of PAD is not maximal due to indications of leaks in some items. 
 A number of factions of every plenary in the DPRD, always proposed the formation of special committee of local revenue. This is based on the target and realization of local revenue (PAD) Metro city has not maximum year to year. There are indications of leaks in parking sector items, billboards, and restaurants, expected to be scaled down. At least with the information of Pansus PAD then the transparency of PAD that occurs and share the barriers that occur can be found the solution. Necessary moral awareness for the apparatus of the teachings of urban government agencies Metro the importance of moral awareness in carrying out the task, so that no more unwanted things happen such as: misuse of advertisement tax revenue, parking tax and restaurant tax, and the hotel entered the pockets of bank accounts elements of government apparatus. So that the efforts of Dispenda Metro City in raising the original revenue area can run with the maximum as expected.

GROWTH AND VARIABILITY OF SCHOOL DISTRICT INCOME TAX REVENUES: IS TAX BASE DIVERSIFICATION A GOOD IDEA FOR SCHOOL FINANCING?

School districts in Ohio have the option of diversifying their revenue base by adopting income taxes. Using a panel of Ohio school districts that adopted a local income tax from 1990 to 2008, we find that revenues are procyclical and fluctuate only mildly. The estimated short‐ and long‐run income elasticity of school district income tax revenues is 1.05 and 1.04, respectively. We also find that the school district tax base fully adjusts to its long‐run equilibrium within 2 years. Finally, we show that school district income tax adoption does not provide more stability to total school district tax revenues in the short or the long run. (JEL H71, H75)

Passing school building tax levies may increase teacher salary

We examine 4000 votes on school district tax levies for capital expenditures in Ohio over 24 years. We find that passing school building tax levies increases average teacher salaries by 1%. The effects are generally present one through three years after levy passage. Quantile regression shows that teachers already in the highest-paid districts receive even larger salary increases than teachers in lower-paid districts. This may be the first regression discontinuity capital expenditures study to look specifically at teacher salary or use quantile regression.

Tax and Expenditure Limitations and Special District Formation

This paper empirically examines the formation of special districts in the United States. It investigates, in particular, the adoption of tax and expenditure limitations (TELs) on local governments to determine how the have motivated special district formation. The paper extends the research agenda by reporting a longitudinal analysis for TELs and special district formation through the post-Proposition 13 tax revolt in the states. Theory from the literatures on special-purpose governments and, on TELs, guides the research – literatures interested in the impact of fiscal institutions on local government reorganization. Main findings are that adoption of one type of TEL – general limitations – is encouraging formation of special districts with taxing powers. Substantively, adoption of general limitations raises the number of taxing districts by approximately 13 percent. A flexible model for panel data, inclusive of fixed effects and time trends, turns out to be crucial for identifying estimates for the impact of TELs in special district formation.

Tax and Expenditure Limitations and Special District Formation

This paper empirically examines the formation of special districts in the United States. It investigates, in particular, the adoption of tax and expenditure limitations (TELs) on local governments to determine how the have motivated special district formation. The paper extends the research agenda by reporting a longitudinal analysis for TELs and special district formation through the post-Proposition 13 tax revolt in the states. Theory from the literatures on special-purpose governments and, on TELs, guides the research – literatures interested in the impact of fiscal institutions on local government reorganization. Main findings are that adoption of one type of TEL – general limitations – is encouraging formation of special districts with taxing powers. Substantively, adoption of general limitations raises the number of taxing districts by approximately 13 percent. A flexible model for panel data, inclusive of fixed effects and time trends, turns out to be crucial for identifying estimates for the impact of TELs in special district formation.

Special District Formation: Evidence from Panel Data

This paper empirically examines the formation of special districts in the United States. It investigates, in particular, the adoption of tax and expenditure limitations (TELs) on local governments to determine how they have motivated special district formation. The paper extends the research agenda by reporting an analysis for TELs and special district formation through the post-Proposition 13 tax revolt in the states. Theory on special-purpose governments and, on TELs, guides the research – literatures interested in the impact of fiscal institutions on local government reorganization. Main findings are that adoption of one type of TEL – general limitations – is encouraging the formation of special districts with taxing powers. Substantively, adoption of general limitations raises the number of taxing districts by approximately 13 percent. A flexible model for panel data, inclusive of fixed effects and time trends, turns out to be crucial for identifying estimates for the role of TELs in special district formation.

Market Chain Analysis of High Value Fruits in Multan Region

This research aimed at assessing the market chain of banana, avocado and mango fruits in Multan zone. Both primary and secondary data were collected from 2 purposively selected fruits producing districts namely North Multan and South Multan areas. Primary data were collected through semi-structured questionnaire and focus group discussion. A total of 150 households were selected by using systematic random sampling technique. In addition, 40 traders were selected by using simple random sampling technique. Market structure-conduct-performance analysis model was used to assess the performance of the fruits market. The result revealed that the participants in the fruits markets were identified as primary actors and secondary actors. Primary actors in the fruits market chain were producers, brokers/agents/, farmer traders, collectors, and wholesalers. Whereas, local tax authority, local police, transporters, and district Trade and Industry office were identified as secondary actors. Fruits market in the area was characterized by non-competitive nature with concentration ratio ranging from 42 to 91.10% indicating the existence of oligopoly market structure. Entrance and exit in the fruits market was blocked by licensing and access to channel. A channel that links producers to local wholesalers through brokers was more efficient in terms of large volumes of sales. However, performance of the fruits market was affected by seasonality, the existence of few big traders, limited access to information, absence of organized market center and brokers’ interference. Therefore, attention must be given to alleviate the problems to improve the performance of the fruits market.

Export Taxes and Consumption: Evidence from Côte d’Ivoire’s De Facto Partition

I exploit the emergence of two de facto states in Côte d’Ivoire during the 2002–11 political crisis to examine the effects of an export tax reduction for cocoa beans on the living standards of farming households. Combining both spatial and temporal variations in exposure to a set of dichotomous export tax policies, I find that farmers in low export tax districts significantly increased their consumption expenditures relative to farmers in high tax districts. I also provide evidence that the transmission of border prices to local farmers is a relevant mechanism through which the reduction of trade barriers enhances cocoa farmers’ living standards.

The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight

ABSTRACT The voters in Roslyn, New York inadvertently funded a multi-year embezzlement of $11 million of school district tax funds. Disguised by exceptional school rankings, and supported through a strong tax base, it was the largest embezzlement of school district funds to occur in the United States. Perpetrated by a school superintendent and his conspirators, initial evidence of the cash fraud was discovered two years prior to a formal investigation; however, a series of cover-ups by board of education members along with substandard audit work allowed the embezzlement to continue. State regulators responded to the crisis with the passage of a series of fiscal reform legislation aimed at improving school district internal control through changes in school district governance, the procurement of independent auditing, and state agency oversight. The case explores the incentives, rationalization, and opportunities for the perpetration and concealment of the Roslyn fraud as well as the overall impact of the state's fiscal reform legislation on New York's independent audit markets and reporting quality. This case is suitable for use in both auditing and governmental and not-for-profit courses.

STRATEGI SUMBER DAYA MANUSIA UNTUK PENGENDALIAN JUMLAH PENDAPATAN ASLI DAERAH DAN BELANJA RUTIN DALAM RANGKA OTONOMI DAERAH

The role of Human Resource Strategy in addition to the District Financial Competence forms essential characteristics which show that an autonomous district can implement its district autonomy. This indicates the District has potential human resources beside its own financial authority and capacity so that it reduces to minimum its dependency upon the central government, thus the District Pure Revenue makes up the biggest part of the District Finance apart from the Balance and Loan District Fund.In carrying out its administration, the city government is to allot Routine and Development Spending. The types and the amount of the routine spending is allotted for the daily administration operations, the principal source of which is the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government should care.folly be controlled to maintain the ha/lance. The result of the research shows that during the period of ten years, the last three years of which the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government turned to be smaller than the Routine Spending. This indicates there was lack of strategy in the application for the independency in the District Autonomy. In additions, the results of the study reveals that one of the main causes of the low source of revenue is that the city administration did not get the portion from the Apportion of Tax for Motor Vehicle and Taxfor Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehiclefrom the Provincial Government. Where as this is an district potential resource for City Administration.Related to the above cases the Surabaya City Government will individually and/or conjointly in a short time propose the Central Government to shortly annul the Laws No.18of1997 on District Tax and District Retribution and issue new Laws and also call for the East Java Provincial Administration the apportion of Tax for Motor Vehicle and Tax for Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehicle to the amount of at least 50% so as to cover the Routine Spending and acquire Distri ct Saving.

Why the Proposed Bastrop School District Tax Increases Hurt All of Us

Bastrop Independent School District has two proposed property tax increases on November’s ballot. One would raise the Maintenance and Operations rate, the second would add an additional $75 million in school bond debt. These taxes will increase the cost of living in Bastrop and Bastrop County. Bastrop ISD is already among the heaviest-taxed and most-indebted school districts in Texas, and higher taxes decrease our community’s ability to remain economically viable by discouraging commercial growth.

ANALISIS EFEKTIVITAS PENERAPAN PAJAK SARANG BURUNG WALET DI KABUPATEN MINAHASA

Regional Income is derived from local taxes and levies. Local taxes in Indonesia based on Law No. 28 of 2009 is divided into two, namely, provincial taxes and tax districts / cities. Tax Swallow's Nest is a local tax. The aim of this study was to determine the effectiveness of taxation bird nest in Minahasa district. The analytical method used in this research is descriptive qualitative analysis to give you an idea whether the taxation of bird's nest has been effective or not and how much contribution it provides to the local revenue. The results showed that in 2011 the tax effectiveness of bird's nest of 22.28%, in 2012 amounted to 109.63%, in 2013 amounted to 129.48% and in 2014 amounted to 158.45% and the tax contributions of bird's nest on Revenue PAD in 2011 amounted to 0.09%, in 2012 amounted to 9.75%, in 2013 amounted to 8.12% and in 2014 amounted to 6.20%. It can be concluded taxation swallow nest in Minahasa district has been very effective and overall Contributions Tax swallow's nests against local revenue in 2011 through 2014 contributed greatly lacking.

Show Me the Money

Many people have written scholarly articles highlighting the pros and cons of SORs. Some have taken the analysis a step further by pointing out the impact SORs have on the values of homes in the vicinity of a registered sex offender (“RSO”). While these studies have pointed out the impact the presence of an RSO can have on the property value for an individual homeowner, research regarding the impact RSOs have on property tax revenue for taxing districts is nonexistent. This Article highlights the correlation between the depressive effect the presence of RSOs has on property values, the impact this reduction in property value has on property tax revenue for taxing districts in Texas, and, as a corollary, the negative impact the decrease in revenue could have on the government’s ability to provide vital public services. The Article concludes by discussing different strategies states like Texas could use to allow taxing districts to recover some of this lost revenue. In particular, this Article suggests that states like Texas could (1) charge RSOs a premium on their property taxes to offset any losses their presence in the community causes; (2) pass laws that prevent RSOs from living in certain areas; (3) adjust the criteria used by taxing districts to appraise residential property; or (4) increase minimum sentences for sex offenders in an effort to reduce the number of registered sex offenders in the community.