Effective Tax Research Articles

Evaluasi laporan keuangan untuk menilai kinerja keuangan pemerintah daerah Simalungun

Based on the following metrics: (1) Regional Financial Independence Ratio, (2) Regional Financial Dependency Ratio, (3) Fiscal Decentralization Degree Ratio, (4) Original Income Effectiveness Ratio Regional, (5) Regional Original Income Efficiency Ratio, (6) Regional Tax Effectiveness Ratio, (7) Regional Tax Efficiency Ratio, and (8) BUMD Contribution Degree Ratio, this study attempts to analyze the financial performance of the Simalungun Regency Government in the 2013–2022 budget year. Data was gathered using a sampling technique. The results of the analysis show that the Simalungun Regency has a low Regional Financial Independence Ratio, and the region still depends on the central government. The Regional Financial Dependency Ratio is relatively low, and Simalungun still depends on external parties. Moreover, The Ratio of the Degree of Fiscal Decentralization is classified as low; The Ratio of the Effectiveness of regional owned-sources Income is classified as less effective; The Regional owned-sources Income Efficiency Ratio is very efficient; Tax Effectiveness Ratio is classified as quite effective; The Regional Tax Efficiency Ratio is classified as very efficient, and The Ratio of the Degree of Contribution of Regional Owned enterprise is classified as low.

The Effect of Online Tax Payments on Tax Compliance among Large Taxpayers in the North-Rift Region, Kenya

The Effect of Online Tax Payments on Tax Compliance among Large Taxpayers in the North-Rift Region, Kenya

The Nexus of Fiscal Policy and Growth in the Optimal Control Framework

This research investigates the effect of fiscal policy on economic growth, focusing on the intertwined relationship between public goods provision, taxation policies, and their impact on economic dynamics and growth. The study aims to contribute to this research domain by introducing an economic model within the optimal control framework that integrates taxation policies into the social constraint and incorporates public goods into the social utility function, addressing recent limitations in this research area. Through numerical analysis, the study examines the potential effects of taxes and public goods provision on consumption and economic growth, as reflected by the level of capital. Results indicate that increasing government spending on public goods can decrease private goods consumption without significant economic growth benefits. At the same time, high tax rates could potentially hinder economic growth by overly relying on government intervention. The research findings highlight the importance of an optimal approach to fiscal policy, with policy implications including the need to carefully evaluate public funds' allocation, enhance public spending efficiency, and implement optimal tax to foster economic growth.

ҚАЗАҚСТАНДАҒЫ КОРПОРАТИВТІК ТАБЫС САЛЫҒЫННЫҢ ЕРЕКШЕЛІКТЕРІ

The relevance of the article is that today one of the fundamentally important problems is to strengthen the financial system and ensure the entry of the national economy of Kazakhstan into the trajectory of sustainable socio-economic development. The priority issues of modern economic policy are the formation of an effective taxation system in Kazakhstan. It is determined by the fact that tax planning contributes to the optimization of taxes and payments in accordance with the tax code of the Republic of Kazakhstan. Modernization of tax obligations is measures of business entities aimed at reducing taxes and payments, taking into account benefits and provisions in accordance with the tax code of the Republic of Kazakhstan. Tax planning is aimed at solving problems such as increasing income and reducing tax liabilities. It is aimed at optimizing taxes and payments by enterprises, opening accounting documents and tax reports for tax structures. To do this, business entities use tax planning, which provides for tax incentives based on the use of benefits in accordance with tax legislation. In general, modernization is any activity aimed at improving the overall situation. In the tax part, optimization involves a combination of tax indicators and, on their basis, improving the calculation of tax liabilities and snow-year conditions of enterprises. One of the tools for optimizing taxes and payments, as well as tax planning, is the development of a tax accounting policy. The tax policy discloses all the tax features of the company, and also provides for the disclosure of tax documents. The article also outlines the types of tax planning – strategic and tactical characteristics. Strategic tax planning is being developed to modernize long-term taxes and payments. The development of a plan of the current reporting time for specific types of taxes and payments implies a set of measures of tactical tax planning. It was noted that the main goal of tax planning is to improve tax liabilities and increase the efficiency of enterprises.

Effects of carbon tax on energy transition, emissions and economy amid technological progress

Although carbon tax has been widely deployed, few papers have simulated carbon tax from the perspective of technological progress in clean electricity generation. Different from existing studies, this paper imposes an improved recursive dynamic computable general equilibrium (DCGE) model with a carbon emission block. Moreover, a new scenario of technological progress in clean electricity generation has been added to analyze the effects of carbon tax on energy transition, emissions and the economy. The conclusions are as follows. First, the combination of carbon tax and technological progress in clean electricity generation is an important way to decarbonize the power sectors. With a carbon tax of 30 CNY/t-CO2, the share of non-fossil energy consumption increases from 19.49 % in 2023 to 22.36 % in 2030 as technology progresses. Second, recycling carbon tax revenues to enterprises is more favorable for economic development than recycling to households. Third, technological progress in clean electricity generation effectively curbs the adverse impact of the carbon tax on the economy, turning the rate of change of GDP from negative to positive. It is recommended that policymakers initially implement a low-rate carbon tax, along with lower corporate and residential income taxes. Attention also needs to be paid to research and development of clean power technologies.

The Effects of Government Subsidies and Tax Incentives on Technological Innovation: Based on the Enterprise Life Cycle Perspective

Government subsidies and tax relief are important means of national strategic regulation and control, which effectively promote the technological innovation and development of enterprises. With the effective implementation of the national innovation-driven development strategy in recent years, it is of great significance to fully stimulate the technological innovation activities of enterprises. To encourage technological innovation of enterprises, government departments have formulated a series of preferential policies and increased the support for enterprises, among which government subsidies and preferential tax policies have played an important role. Based on the perspective of the life cycle, this paper analyzes the impact of government subsidies and preferential tax policies on different stages of the enterprise life cycle based on theoretical analysis and practical investigation. This paper probes into the influence mechanism of government subsidies and tax incentives on promoting technological innovation of enterprises, and puts forward some suggestions to improve it, to provide ideas for the future development of enterprises.

The Influence of GDRP per Capita, Taxpayer Compliance, Inflation Rate, Land Area, and Building Area on PBB Effectiveness in Tabalong Regency

This research is motivated by the importance of measuring the effectiveness of Land and Building Tax in Tabalong Regency, by considering several economic and compliance factors. The purpose of this research is to analyze the effect of GRDP per capita, taxpayer compliance, inflation rate, land area, and building area on the effectiveness of PBB in Tabalong Regency during the period 2013-2022. This study uses a quantitative method with a linear regression approach to explore the relationship between these variables. The results showed that the variables of GRDP per capita, inflation rate, land area, and building area have a positive and significant influence on the effectiveness of PBB, while taxpayer compliance has no significant effect. The ANOVA test resulted in an F value of 6.380 with a significance level of 0.048, indicating that the overall model of this study is significant. The implications of this study indicate that increasing GRDP, inflation, and land and building utilization can increase the effectiveness of PBB in Tabalong Regency, while further efforts are needed to improve taxpayer compliance.

Financial development and environmental quality: Does the financial environmental Kuznets Curve Prevail in Australia?

It is crucial to evaluate the link between financial development and environmental quality in order to meet the environmental sustainability goals. Therefore, this scholarly work seeks to validate the of an inverted U-shaped relationship between financial development and environmental quality in Australia, which modifies the conventional theory of the Environmental Kuznets Curve. For the purposes of empirical analysis, we utilized the Autoregressive Distributed Lag bound test over the period from 1980 to 2021 for empirical investigation. Our findings confirm the existence of a Financial Environmental Kuznets Curve (FEKC) in the long-run, while the short-run results do not support its establishment. This means that achieving a financial development level of 0.0458 could help attain the environmental wellbeing in Australia. Similarly, the estimation outcomes affirm that the conventional Environmental Kuznets Curve exists in the long-run but not in the short-run. Our results also indicate that energy usage negatively impacts environmental quality, while foreign direct investments support the pollution halo effect in the long-run but do not exhibit this effect in the short-run. The roles of urbanization and trade openness are positive in enhancing quality of environment in the short-run. However, the effect of the carbon tax on determining environmental quality in Australia is deemed insignificant. In conclusion, this study offers vital policy recommendations to help achieve the Australian government's commitment to climate change.

The Effect of Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives on Accounting Prudence with Litigation Risk As A Moderating Variable

This research aims to determine and examine the effect of Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives on Accounting Prudence with Litigation Risk as a Moderating Variable. This research uses secondary data collected from the Indonesia Stock Exchange (IDX), stock information from the Yahoo Finance website, and the official websites of sector-related companies. Furthermore, this study is quantitative and employs multiple linear regression analysis, with the research population comprising the Transportation and Logistics Sector and the Technology Sector for the period 2020-2022. Based on the hypothesis testing results, the study shows that the Capital Intensity variable positively affects Accounting Prudence. Additionally, financial distress has a negative effect on accounting Prudence. Meanwhile, Growth Opportunities and Tax Incentives do not affect Accounting Prudence. Furthermore, the Litigation Risk variable cannot moderate the relationship between Capital Intensity, Financial Distress, Growth Opportunity, and Tax Incentives with Accounting Prudence.

The Influence of Leverage, Profitability, Liquidity and Tax Planning on Company Value in Consumption Goods Industry Sector Companies on the Indonesian Stock Exchange

This study aims to examine and analyze the effect of leverage, profitability, liquidity, and tax planning on company value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. It is a quantitative study using panel data analysis, employing methods such as the Chow test, Hausman test, Lagrange multiplier test, classical assumption tests, and hypothesis testing through Eviews 12 software. The study population includes companies in the consumer goods sector registered on the IDX between 2019 and 2021. A purposive sampling method was applied, resulting in 28 companies and a total of 84 observations. The data utilized are secondary and obtained from the official IDX website (www.idx.co.id) and company websites. The findings demonstrate that profitability has a positive and significant effect on firm value, indicating that more profitable companies tend to increase their market value. In contrast, leverage, liquidity, and tax planning do not show significant effects on firm value. However, when considered simultaneously, leverage, profitability, liquidity, and tax planning collectively influence firm value. These results underscore the importance of profitability as a key driver of firm value in the consumer goods industry, suggesting that companies should prioritize strategies to enhance profitability to improve market valuation. The study’s findings have implications for financial managers, investors, and policymakers, as they highlight the limited role of leverage, liquidity, and tax planning in directly influencing firm value, prompting a reevaluation of how these variables are considered in strategic financial decision-making.

To What Extent Are Taxes on Cigarettes Effective and How Does the Impact of These Taxes Affect Across Income Groups?

In this project, it will analyze the effectiveness of cigarette taxes and their impact on consumers of different income levels. The nature of cigarettes and the factors that determine the effectiveness of cigarette taxes will be considered, as well as the risks that cigarettes and cigarette taxes will bring. In particular, it will explore how consumers of lower and higher income, are impacted differently. In academic literature there is significant debate over the effectiveness or cigarette taxes. This paper will contribute to this debate by considering the impact of cigarette taxes on smokers of different income level from their perspectives. In this study, my goal is to demonstrate the effectiveness of cigarette taxes varies across income groups. Specifically, this paper will investigate the economic rationale for cigarette taxes, how the impact of these taxes varies across income groups, and the causes of this variation in effectiveness. The rest for this paper will be organized as follows. The introduction will present the background and importance related to this paper. The literature review will survey the current debate on cigarette tax effectiveness and will summarize the evidence. The discussion section will: explain why cigarettes need to be taxed, study the price elasticity of cigarettes and how this determines the impact of the tax on smoking level, and discuss how high- income and low-income groups are affected by cigarette taxes, differently. The conclusion will summarize the research findings and outline areas for future work.

The Electoral Consequences of Tax Increases: Are Parties Punished for Raising Taxes?

Do governments presiding over tax increases lose votes? One assumption is tax increases affect incumbent parties equally but we also expect asymmetric responses with differing penalties for left- and right-wing parties. Influential literature also assumes voters incapable of assigning responsibility to policymakers or holding them accountable. We find that tax increases are more costly to a left-of-centre party. Previous research assessing this is hampered by a lack of comparable cases; however, our tests are conducted with results from thousands of English local elections across decades. We find tax increases by labour-controlled councils corresponded with a significant vote swing against labour. There were no effects of rate increases on votes for conservative-controlled or Lib Dem-controlled councils. These results have implications for how democratic elections may produce responsive governments, and we discuss why there may be an asymmetry, where there is more electoral responsiveness to tax increases by governments of the left.

Non-Oil Revenue and the Impact on the Economic Development of Nigeria

Nigeria as one of the major oil-producing countries in the world has been diversifying into more non-oil revenue while more attention is paid to tax revenue as it has the potential of taking the country to the Promised Land. As a result, the study sought to examine Non-Oil Revenue and its impact on the Economic Development of Nigeria, leveraging on tax revenue for the period 1994–2023. The objectives of the study examined the effect of corporate income tax, capital gain tax, value-added tax, customs and excise duties on economic growth. Tertiary Education Tax, Stamp duty, and Other Levies were used as controlled variables. Data were sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin and Federal Inland Revenue (FIRS) Statistical Reports. ARDL Regression Analysis was applied to test the hypotheses. The findings revealed that the coefficients of variation for the lag values showed that the RGDP was positively impacted by TDT and CED, while negatively impacted by CIT, CGT, VAT, and SD. The ARDL model's R2 and Adjusted R2 statistics together explained almost 69% of the variation in RGDP, according to the adjusted R2 of 0.518719. This implies that a significant portion of volatility is still unaccounted for despite the model's poor predictive power. The study concluded that the aggregate tax revenue does not show the hope of taking the country to the promised land, as only two (CED and TDT) showed a positive relationship with the economic growth of the country. Thus, it recommended that the Nigerian government need to pay more attention to tax income since it can promote the necessary growth in the nation.

THE IMPACT OF TAXATION ON INTERNATIONAL COMMERCE AND EXCHANGE RATE ON IMPORTS

The globalization of capital markets has accelerated capital movements, turning the world into one large marketplace. International trade has become an important tool in shaping the financial structure of countries. However, elements such as customs duties and import quotas play a decisive role in trade between countries. Taxes, which are a financial policy tool of countries, are used to influence foreign trade, particularly imports. One of the determining factors in foreign trade activities is the exchange rate. The purpose of this study is to examine the effect of taxes on imports and the change in the nominal exchange rate on the import volume of goods and services. In this study, which examined 20 Organization for Economic Co-Operation and Development (OECD) countries with data for the period 1999-2021 taken from the World Bank official website, the model was analyzed with the help of AR (1) Residual Random Effects Generalized Least Squares Regression Model Estimator. The analysis revealed that increases in international trade taxes and exchange rate increases reduce the import volume. This result empirically supports the conclusion that taxes on international trade and reductions in exchange rates increase import volume.

Cross-Border Estate Planning and Its Income Tax Consequences in South Africa

This article analyses estate planning methods utilized in South Africa, including the avoidance of estate duty on death, and the consequences of such planning for income tax and capital gains tax purposes. It considers the position of South African residents, emigrants from South Africa and immigrants to South Africa.

Pengaruh Retribusi Daerah dan Pajak Daerah Terhadap Pendapatan Asli Daerah Provinsi Bali dan Nusa Tenggara Barat Periode 2019-2021

This study aims to analyze the effect of the level of effectiveness and contribution of the realization of local retribution and local taxes on local revenue in the Cities / Regencies of Bali and West Nusa Tenggara Provinces in the 2019-2021 period. The research method used is descriptive with a quantitative approach. The data analysis technique was carried out by effectiveness analysis, contribution analysis, and panel data regression analysis using Eviews SV 12. The results showed that the level of effectiveness and contribution of local levies in cities / districts in Bali and West Nusa Tenggara Provinces for the 2019-2021 period was less effective and very insufficient, which meant that it had no effect on local revenue. Meanwhile, the level of effectiveness and contribution of local taxes in cities / regencies in Bali and West Nusa Tenggara provinces for the 2019-2021 period is effective and moderate, which means it has an effect on local revenue.

Assessing The Effects Of Government Expenditure And Tax Revenue On Economic Growth In Seven ASEAN Countries

Background: This study investigates the Assessing the Effects of Government Expenditure and Tax Revenue on Economic Growth in Seven ASEAN Countries namely Brunei Darussalam, Indonesia, Myanmar, Malaysia, Philippines, Singapore and Thailand over a lengthy temporal prospect from 1980 to 2022. This research aims to deliver a nuanced understanding of how these government expenditure and tax revenue dynamics effects on the economic growth of these regions. Spanning over four decades, the study investigates into the multidimensional extents of government expenditure and tax revenue and its effects on economic growth, presenting a comprehensive exploration of the long-term strategies besides their implications for economic growth. This research covers both short-term and long-term dynamics, thus enhancing the robustness of this investigation. Moreover, the findings contribute to the hypothetical discourse by enriching the understanding for the effects of government expenditure and tax revenue on economic growth within these regions. The outcomes of this study embrace the potential to appraise evidence-based policy decisions, academic explorations, and the broader recreation of sustainable and inclusive economic development contained by these ASEAN regions. The focus of this study has investigated the effectiveness of government expenditure and tax revenue measures in promoting economic growth in seven ASEAN countries. These studies utilize the panel Autoregressive Distributed Lag (ARDL) approach and find that government expenditure was statistically significant in these ASEAN economies. It is important to note that the effectiveness of fiscal policy in promoting economic growth can vary across countries and over time.

Faktor yang Mempengaruhi Nilai Perusahaan dengan Moderasi Ukuran Perusahaan pada Sektor Healthcare di Bursa Efek Indonesia

Company value is used to assess the importance of a company from the point of view of various parties, such as investors who are concerned with the valuation of a company through its share price. The high value of the company shows that the company is in a prosperous condition. The purpose of this research is to prove the overall effect of investment opportunity set, capital structure, and tax planning on company value with company size as a moderating variable in healthcare sector companies recorded on the Indonesia Stock Exchange for 2019-2023. The sampling technique in this research uses a purposive sampling technique and uses the Moderated Regression Analysis (MRA) method. The test results show that investment opportunity sets and tax planning have a significant positive contribution to firm value, capital structure has no contribution to firm value. Company size cannot moderate investment opportunity set and capital structure on company value, company size can moderate tax planning to increase company value in healthcare sector companies on the Indonesia Stock Exchange 2019-2023.

Business taxes, management delegation, and growth

We examine the interaction between agency issues and business taxation in a growth model with an endogenous market structure. Agency issues arise from two types of management delegation: day-to-day production and research and development (R&D) activities. We calibrate the model to the US economy. A reduction in profit tax fosters business dynamics, R&D investments, and income growth in the short and medium term but hampers long-term growth. Lower-quality governance dampens short-term income gains and amplifies long-term growth losses. Additionally, we compare the effects of profit tax cuts with those from dividend and executive income tax cuts. Our analysis includes a welfare and inequality evaluation of profit tax reforms.

ANALISIS LAJU PERTUMBUHAN DAN EFEKTIVITAS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KOTA PALEMBANG

This research aims to analyze the growth and effectiveness of taxes on non-metallic minerals and rocks in Palembang City from 2019 to 2023. This research uses a descriptive approach with qualitative methods. Data obtained through interviews as primary data and secondary data target and realization of Palembang City Regional Tax for 2019 - 2023. The results of this research explain that during the period 2019 to 2023 the growth rate of Non-Metal Mineral and Rock Tax for Palembang City has an average value amounted to 11.22% and was categorized as unsuccessful. On the effectiveness side, it shows that during the period 2019 to 2023 the effectiveness of non-metallic mineral and rock taxes in Palembang City is included in the effective category with an average effectiveness value of 91.17%.