Land Tax Research Articles

Farmers’ Preferences for Farming Enclaves in Forest Reserves of South-West, Nigeria: A Discrete Choice Experiment

Aims: Acquiring suitable land for agricultural purposes is a challenge for most prospective farmers in South-West, Nigeria. This makes them acquire lands in government-owned forest reserves with special contractual agreements. Therefore, we evaluate farmers’ preferences for selected attributes of farming enclaves in four hypothetical forest reserves in South-West, Nigeria.
 Study Design: An orthogonal main effects design was used to construct the choice sets used for preference elicitation.
 Place and Duration of Study: The study was conducted in December, 2017 in randomly selected communities of Oluyole Local government area of Oyo State, South-West, Nigeria. 
 Methodology: Focus group discussions and relevant literature search were conducted to identify the relevant attributes. Four hypothetical forest reserves were considered and the selected attributes were size of the farmland, type of cropping system and land rent fee per hectare. Multistage sampling techniques were used to select 100 farmers and data were collected via face-to- interview. Multinomial logit model was used to analyse the data and willingness to pay for each of the selected attributes was also calculated.
 Results and Conclusion: We find that farmers value intercropping system the most. The coefficient of land rent fee (per hectare) is negative and significant implying that farmers obtain higher utility from very low land rent fees. They are willing to pay an extra 12.50 US Dollars land rent fees (per hectare) to have intercropping on a particular farming enclave while avoiding other enclaves with other cropping systems. Farm size and taungya do not contribute significantly to the farmers’ choice of farming enclave. These results will help forest reserve managers in formulating policies that will benefit farmers without jeopardising efficient management of forest resources.

Can rainfall shocks enhance access to rented land? Evidence from Malawi

AbstractThis study investigates the spatial downside and upside rainfall shock effects on tenant household renting behavior and access to rented land in the short‐term and medium‐term. We model the tenant households’ demand decisions within the state‐contingent framework with renting‐in of land as a risky input choice. Our data are a 3‐year balanced household panel, combined with the corresponding seasonal district‐wise rainfall shock data across regional agro‐ecological zones in Malawi. Using the correlated and dynamic random effects panel probit and Tobit models that control for unobserved heterogeneity, spatial heterogeneities were revealed. Land rental markets were found to be more active in the Central Region of Malawi with intermediate population density. The 1‐year and 2‐year lagged downside rainfall shocks enhanced tenant households’ land access. For the more land constrained Southern Region of Malawi, with less prevalence of land rental markets, the 2‐year lagged downside rainfall shock is associated with less access to rented land. The revealed dynamic and spatial effects of covariate rainfall shocks on land rental market activity call for further studies on how policies could facilitate rental markets to enhance land‐use efficiency and land access for the most land‐constrained households in Malawi.

Peculiarities of the forestland taxation system

The Forest resources are multifunctional natural resources. It is difficult to overestimate their importance in the life and development of society. Forest resources are an integral part of the ecosystem, and they are a source of energy and food, a protector against the negative effects of nature and human activity. Therefore, it is advisable to determine the value of forest resources and corresponding land plots. The valuation of land plots takes into account the different functions of forests, as well as the different types of income that can be derived from forestry activities. Thus, in the process of forestland taxation, a system of taxation is applied, which is based on a comprehensive approach, i.e. the forestland tax is a combination of land tax and rent, determined under the tax legislation

Land, conflict and radical distributive claims in South Africa's rural mining frontier

The article presents an analysis of mine-community conflict in South Africa's rural platinum belt. We draw on a combination of detailed ethnographic research material and multi-scalar analysis of the political economy of mining policy. Our analysis reveals that such conflict is rooted in local claims beyond the labour market – in demands for exclusive control over land and mineral rents. The article engages with Ferguson's (2015) conceptualisation of the politics of distribution to demonstrate that radical claims on mining industry rents have escalated despite the South African state's introduction of progressive redistributive legislation. The post-apartheid institutional arrangements developed to mitigate inequalities in and around mining and address the historical exclusion of the black population have not proved effective. Instead, these measures have been undermined and subverted by powerful groups who funnel mineral rents into new forms of elite accumulation. This phenomenon generates and exacerbates inequality and conflict, because these redistributive institutions tend to exclude rural residents who hold customary rights to the mineral-rich land.

The Capitalization Effect and Its Consequence of Agricultural Support Policies—Based on the Evidence of 800 Villages in China

The theoretical and empirical results of the capitalization effect of agricultural support policies on land rental price remain inconclusive. Based on the survey of Chinese Household Income Projects in 2007 and 2008, this paper adopts the panel data of 800 villages in 11 provinces in China to empirically analyze the impact of agricultural support policies on village-level land rental price. It shows that both output price support and agricultural subsidies have a significant positive effect on land rental price in the village. For each 1 CNY/kg increase in output price support, the land rental price in the village will rise by about 322.44 CNY/mu, while with an additional 1 CNY/mu increase in agricultural subsidies, it will increase by CNY 0.45. The stronger the social relationships in the village, the less area of land transfer for a fee and the lower the land rental price. For villages with weak social relationships or renting land to outsiders, output price support and agricultural subsidies can significantly increase the land rental price. Output price support and agricultural subsidies not only have a significant positive effect on the area of land transfer in the village but also an indirect negative effect on it by raising the price of regional land rent.

KUTTAB DALAM LINTASAN SEJARAH : DARI MASA PEMBINAAN HINGGA KEJAYAAN PENDIDIKAN ISLAM (570 M-1258 M)

Kuttab is an Islamic educational institution that appeared at the beginning of Islamic civilization. Actually, its existence has been known since pre-Islamic time, but its development it has not gone well. In order to describe the kuttab in some time, in this article data were collected from various works of literature such as scientific articles, historical books, and research results. The data analysis used data analysis by Miles and Hubberman. In conclusion, this article shows that kuttab in the trajectory of Islamic history has undergone several reforms, both in terms of management, financing, and curriculum. From the curriculum content, there are several striking updates that we can observe in each period. Starting from the simplest teaching about reading and writing to Muslim children to the middle and high levels there are lessons on balaghah, nahwu, sharaf, mantiq, tafsir, fiqih, ushul fiqh, medicine, chemistry, zoology, and others. Regarding financing, some are voluntary, from land taxes and officially taken from the state budget

The Political Economy of S. N. Bulgakov (to the 150th anniversary of his birth)

Introduction. 2021 marks the 150th anniversary of the birth of S. N. Bulgakov, an outstanding Russian scientist, economist and philosopher. The aim of the study is to assess the scientific contribution of S. N. Bulgakov to the development of Russian socio-economic thought. Materials and Methods. The work was written on the basis of the economic writings of S. N. Bulgakov, documents and materials of that era, as well as contemporary Russian and foreign publications. The article uses a dialectical approach, methods of induction and deduction, analysis and synthesis, structural-functional and program-targeted research methods. Results. The article reveals the scientific contribution of S. N. Bulgakov to the formulation and solution of urgent problems of the humanities and economics. The place and role of S. N. Bulgakov in the history of Russian and world science are revealed. The problems of the fundamental work of S. N. Bulgakov “Capitalism and Agriculture” (1900) and his other economic studies are considered in detail. An assessment is given to the ideas of the formation of a humanistic political economy, the doctrine of “Christian socialism”, the relationship between the principles of spiritual, moral and rationalistic approaches in the study of the national economy. The specific views of the scientist on the agrarian economy are shown: agrarian overpopulation, the nature of agricultural labor, the operation of the law of diminishing land fertility, the peculiarities of domestic agriculture, the nature of land rent. The idea of the legitimacy of the ideas and conclusions of S. N. Bulgakov about the nature and prospects of the development of capitalism in Russia, the spread of small and medium-sized forms of organization of agrarian production, understanding of the agrarian economy in the “broad” and “narrow” sense is substantiated. Discussion and Conclusion. A comparative analysis of the views of S. N. Bulgakov, N. I. Bukharin, K. Marx, V. I. Lenin, A. Smith, A. V. Chayanov on the general theoretical aspects of the development of agricultural production is carried out. Shown are modern studies devoted to the ideas of S. N. Bulgakov in the field of socio-economic analysis.

Water-system changes in swampy rice agro-ecosystems area and their economic impacts on farmers in South Sumatra, Indonesia

Conversion of land encompasses not only changes inthe use of land for cultivation of food to non-food product but also includes the conversion of land in use to unused land. Changes in the management of water in the area of agro-ecosystem in Ogan Komering Ilir (OKI) District has resulted in a change of use of paddy swampy land. Research was aimed :1) to analyze the differences in the income of farmers of rice due to the changes management water in the area of agro-ecosystems; and 2) to analyze the level of welfare of the rice farmers after adapting to the current environmental conditions. Research was carried out in the Belanti Village, Sirah Pulau Padang District, Ogan Komering Ilir District, South Sumatra Province, Indonesia. Location was selected purposively as the village was exposed to routine annual flood since 2008. The farmers has experinced crop and harvest failure, despite the fact that it has served as rice granary since 1992. As survey method with structured questionaires was applied in this research. Sampling was conducted purposively against 42 rice farmers who experienced crop failure. The primary and secondary data were collected and then subjected to land rent value analysis and t-test analysis. Results showed that: 1) changes in water management have reduced household income of farmers by 50.06%; and 2) the level of welfare of rice farmers is still low even though they have made adaptation efforts. To improve the quality of living for farmers affected by flooding, there is a need for integrated cooperation between the government of the country, palm plantation companies, and farmers.

A Study on the Reform of the Land Tax Act: A Focus of the Tax Incentives in Non-urban Land for Public Facilities

A Study on the Reform of the Land Tax Act: A Focus of the Tax Incentives in Non-urban Land for Public Facilities

IPTU Progressivo no Tempo: Desenvolvimento Urbano Sustentável e a (In) Eficácia de sua Aplicação

Esta pesquisa teve por objetivo analisar a eficácia ou não da aplicação do IPTU progressivo no tempo na realização do desenvolvimento sustentável urbano. Trata-se de uma pesquisa bibliográfica, feita a partir de fontes primárias e secundárias, tais como Constituição Federal de 1988, legislação infraconstitucional, jurisprudências e bibliografias pertinentes à temática. Constaram-se, com isso, caminhos que levam à possibilidade de tal instrumento da política urbana ser considerado um tributo com fins ambientalmente sustentáveis apto a realizar o desenvolvimento urbano sustentável. Diante da análise legislativa, doutrinária e jurisprudencial, revelou-se sua ineficácia de aplicação, constatando-se a necessidade de regulamentação e aplicação coerente com o sistema normativo constitucional e do Estatuto da Cidade, bem como um suporte estrutural e capitação de servidores, além de uma maior participação social no seu controle.

Analisis Pelayanan Pemungutan Pajak Bumi dan Bangunan (PBB ) Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Padang Lawas Utara

<p>The objectives of this study are: 1. Determine and describe tax collection services at <br />the Regional Finance and Revenue Management Agency Office of North Padang Lawas <br />Regency. 2. Identify and describe the inhibiting factors in the implementation of land and <br />building tax (PBB) collection services at the Office of the Regional Finance and Revenue <br />Management Agency of North Padang Lawas Regency. This research is a descriptive study <br />with a qualitative approach obtained from observation and in-depth interviews. The <br />research location is in the Office of the Regional Financial and Revenue Management Agency <br />of North Padang Lawas Regency. Informants from employees at BPKPD in the Rural and <br />Urban Land and Building Tax (PBB-P2) section. In this study, the Regional Finance and <br />Revenue Management Agency of North Padang Lawas Regency is the service provider while <br />the community is the recipient of the Property Tax Collection service. Sources of data include <br />primary data and secondary data. Data collection is carried out through observation, <br />interviews, and documentation. Data analysis was carried out using qualitative descriptive <br />analysis techniques illustrating an approach that illustrates that tax collection services at <br />BPKPD PALUTA have been achieved in accordance with the needs of the community's <br />expectations as taxpayers, and there are still obstacles in Tax Collection Services at the <br />Financial and Regional Revenue Management Agency of North Padang Lawas Regency.</p>

Examining the Gender Dynamics of Green Grabbing and Ejido Privatization in Zacatecas, Mexico

The ejido is the most important form of collectively owned property in Mexico; approximately half of the country's territory belongs to ejidatarios of whom women make up roughly 20%. Recent legal reforms aimed at privatizing the ejido are forcing ejidatarios/as to sell or rent their lands to corporations seeking to invest in oil, mining, and energy production. This paper examines the gender impacts of land privatization for renewable energy generation in two ejidos of Zacatecas, Mexico: El Orito and Benito Juárez. The first agreed to rent their lands to a private company while the other did not. Results show that land rentals benefitted a handful of ejidatarios, while the people affected the most include male stone miners, ejidatarias who were excluded from decision-making, and women who obtain food and fuel from ejido common lands. Benito Juárez served as a good point of comparison because its common lands were not privatized, and people continue to use them in traditional ways. However, people in Benito Juárez also hold different bundles of rights to common lands based on gender, economic status and age. The paper calls for a gender and intersectional approach to continue examining the differentiated impacts of ejido privatization in Mexico.

Analisis Faktor yang Mempengaruhi Kepatuhan Wajib pajak Bumi Bangunan Terhadap Sanksi Pajak

This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.

Urban form and Urban-Agricultural Eco-Efficiency as an Indicator for Sustainable Urban Development in Huancayo Province, Peru

Aims: The urban form of each district was estimated; the entry indicators and exit indicators of urban eco-efficiency; as well as the environmental costs and economic outcomes of agricultural eco-efficiency in the 28 districts of the Huancayo Province.
 Study design: Descriptive-Correlational.
 Place and duration of study: The research project lasted 1 year, the data collection of agricultural-urban eco-efficiency was carried out from January to December 2020 by district, as well as the delimitation of productive and non-productive agricultural areas.
 Methodology: The World Business Council for Sustainable Development eco-efficiency model developed by Data Envelopment Analysis (DEA) was used. To estimate the Urban Form, the Landsat 8 OLI/TIRS satellite image was used. For the Ecoeficiencia Urban-Agricultural data was collected by interviewing field and respective households using probability sampling, to estimate the polluting gases by province, the Sentinel-5P satellite image was used. Pearson's r coefficient and bilateral Student's t-test were used for the statistical analysis [26; 2.05].
 Results: The Urban Form presents compactness ratio 0.27, shape ratio 0.21, elasticity ratio 5.47 and population density 753.09hab/km2. The Urban-Input indicators are urban water consumption 5889116.31ML/year electric energy consumption 2062019.23MW/year, food consumption 2664.56 ton/year. The Urban-Output indicators are emission of polluting gases 40335.11 ton/year, economic revenue 279.35PEN/year and wastewater discharge 90581.38ML/year. The Environmental Costs-Agricultural are water consumption for the agricultural sector 3348.34ML/year, fertilizer consumption 69.14 ton/year and phytosanitary consumption 46 ton/year. The Economic Outputs-Agricultural are agricultural production of 4779.79 kg/year, agricultural land rent 6390.3 PEN/year, gross value of production 4854.35 PEN/year. Agricultural Eco-efficiency [Eec-Ag]=0.89 and Urban Eco-efficiency [Eec-Ur]=0.98, ratio coefficient r=-0.13 and tc=0.64.
 Conclusion: The 28 districts of the province of Huancayo have an Eec-Ur [Urban Eco-efficiency] of 0.98 and Eec-Ag [Agricultural Eco-efficiency] of 0.89 where it maintains the added value while generating 98% and 89% of its environmental pressures. There is no statistically significant relationship between urban eco-efficiency and agricultural eco-efficiency.

A Critical Review on the Book “Fundamentals of Political Economy”

The purpose of this article is to evaluate the book entitled” Fundamentals of Political Economy”, which is presented from a Marxist point of view. The method of study is documentary and analytical. The result of the study is that the views of the work are criticized in terms of the production of material wealth, income distribution due to the ownership of the means of production, historical materialism, mode and relation of production, views on the laws of society, primitive man, language, labor theory of value, embodied labor, socially necessary labor time, money as a measure of value, surplus value, capitalist society, capital as the social relation of production, surplus labor, the fundamental contradiction of the capitalist system, the accumulation of capital and the deterioration of the conditions of workers and the industrial reserve army, land rent and large-scale production.

Features of accounting for property taxes by institutions

The article analyzes the basic rules of taxation for land tax and property tax. It is considered how to report on property taxes. The cases of payment of land tax by institutions, tax bases with and without cadastral value are analyzed. The variants when the land plot occupies the territory of several municipalities, cases when accounting periods are established and not established by local legislation are considered. The calculation of land tax and advance payments on it, as well as their reflection in accounting, is shown. The rules for determining the composition of property that is considered an object of taxation are considered, the calculation of property tax and the rules for reflecting it in accounting are given. Formulas and examples of calculating the average value of taxable property, residual value, advance payments for property tax for the reporting year, including and excluding benefits, and calculating property tax for the year are given.

Spatial imbalance of Chinese seafood restaurants and its relationship with socioeconomic factors

Rising incomes and urbanization have led to an increase in global seafood consumption. Using big data pertaining to the seafood restaurants in 332 Chinese mainland cities, this study analyzes the factors characterizing the spatial imbalance of the restaurants in these cities to identify the driving factors behind the imbalance. We find: 1) The distribution of seafood restaurants and dishes has obvious hierarchical differences and spatial imbalance tendencies; although seafood consumption is increasing in areas further from the coastal cities, seafood restaurants are still concentrated in coastal cities. 2)The difference in the number of seafood restaurants across cities is significantly higher than that of dishes, and the “cluster” phenomenon is more significant. 3) The results from testing the spatial econometric model show that differences among consumer groups, urban land rent, economic scale, and distance from coastal areas are the key factors driving the spatial imbalance of seafood restaurants. Urban traffic accessibility significantly affects the number of seafood dishes, and the temperature difference caused by the urban underlying surface and natural climate also affects consumers' preference for seafood catering. The main reason for these phenomena is the spatial and temporal differentiation of urban elements and the non-equalization of external factors brought about by diversified expansion.

On the Road to Recovery: The Role of Post-Lockdown Stimulus Package

Indian economy witnessed a plummeted growth in past few years leading to recession. The entire economic activity all over the globe was disrupted due to the COVID-19 pandemic. To revive the economy out of recession, various monetary and fiscal stimulus measures were announced by the Government of India. The objective of this research was to assess the perception of various stakeholders with respect to the effects of these stimulus measures on reviving Indian economy. Based on the intensive discussion with academic experts and policymakers from corporates, five constructs of monetary and fiscal stimulus measures were developed. Web-based survey was conducted with 250 stakeholders from India. Confirmatory factor analysis technique was applied to confirm the constructs. The path analysis using structural equation modelling revealed that all five hypotheses, that is, monetary policy, labour and land law, taxation and subsidies, general business climates, and employee and consumer-related monetary and fiscal stimulus measures, positively and insignificantly affected economic recovery. This results showed a positive perception of stakeholders about the stimulus measures on reviving the Indian economy. However, the insignificant results suggested that unless these stimulus measures are implemented and monitored properly by the Government of India, they would not revive the Indian economy in near future.

Enablers and disablers to plug-in electric vehicle adoption in India: Insights from a survey of experts

The Indian government is considering plug-in electric vehicle (PEV) deployment as one solution to address the issues of air pollution, energy security, and climate change. We investigate the potential for PEV adoption in India, the challenges in meeting the country’s goals and ways to overcome them. We utilize a survey of 51 experts in the Indian light-duty vehicle (LDV) ecosystem to address these questions. The majority of experts indicate that India will marginally miss its 30% PEV sales target by 2030. The main reasons cited for this are PEVs’ high upfront cost, a lack of policies promoting PEVs and a lack of charging infrastructure. Experts believe lack of domestic PEV battery and manufacturing supply chains will limit the supply of low-cost PEVs to the Indian market. The lack of land availability and high land rent prices in Indian cities is cited as the major barrier to the establishment of charging infrastructure. The experts view a PEV sales mandate and incentives, such as ‘feebates,’ as the most effective policy levers, while believing a ban on conventional vehicle sales by 2030 was unlikely. The findings hold significance for understanding the future of India’s LDV sector and the associated energy and environmental impacts, which have global implications.

Attempting to establish land tax and stamp duty in France in 1787

The paper examines the short-term introduction of land tax and stamp duty by Lomnie de Brienne in the summer of 1787 and their further abolition in September 1787. The introduction of new taxes became an urgent need in France in 1787. The huge budget deficit, external debts forced the government to first turn to notables for public approval of the reform plan, and after the failure of this idea, to register through the Paris Parliament in the summer of 1787. Parliamentarians opposed the introduction of these taxes. To combat the deficit, they called for a general economy, cut costs and increased income, demanded the convening of the States General, on which new taxes should be introduced. Discussions and correspondence with the king continued in July and early August 1787. At the royal meeting on August 6, taxes were adopted, but parliament did not obey and advocated their abolition. The king sent parliament into exile. Negotiations began, which led to a compromise: the land tax and stamp duty were canceled, and the term of two twenty was extended until 1792. The work analyzes the stages of the adoption and cancellation of new taxes, highlights the requirements of parliament and the royal administration, studies the land tax edict and the stamp declaration, collection and edict on their cancellation, considers remonstration and decisions of the Paris Parliament, the kings answers and analyzes the reflection of these events in the press and publicism.