Tax Rates Research Articles

System of sources and principles of international tax law

In international cooperation on taxation, countries strive to achieve equality in international taxation and, thus, create the basis for a fair international tax system. Justice exists in an international system of taxation only when states allocate taxing powers among themselves in a manner consistent with dominant views of justice internationally. A fair international tax system will not exist until there is some international consensus on how countries should allocate taxing powers among themselves. International cooperation allows countries to improve the coordination of tax policy at the international level. We can talk about several types of coordination. For example, one type aims to make a country’s tax system more similar to others - in other words, to harmonize taxes. Other types aim to establish minimum or maximum tax rates to avoid double taxation of cross-border income streams, prevent transfer pricing, coordinate arrangements with competent authorities and limit harmful tax competition. The current official agreements mean business activities through a permanent establishment and give the source country the primary right to tax profits from this operation. The country of residence is obliged to exempt these profits from tax, at least to the extent that they were taxed by the country of source. A tax treaty also often provides for an exemption from taxation of the employee’s income from personal services provided the employee is in the country for no more than a specified period of time and the compensation is received by a non-resident employer without a permanent establishment. The treaty usually reduces or eliminates withholding tax on at least some items of investment-type income, such as interest, dividends, rents and royalties, that are not attributable to business carried on through a permanent establishment. The tax treaty also provides that the country of residence can tax capital gains.

Green Technology Innovation Guiding Policies under the Synergy of Government and Financial Institutions

Guiding enterprises towards green technology innovation (GTI) is a pivotal strategy for mitigating pollution and energy wastage, thereby facilitating the transition towards a green and low-carbon economy. In order to solve the single irrationality of the existing guidance policy and improve its implementation effect, parameters of environmental regulation and green credit policy are hereby introduced to construct a tripartite evolutionary game model of the government, financial institutions, and enterprises. The evolutionary stability of the government and financial institutions in guiding enterprises' GTI is analyzed. Simulation analysis method is used to visualize the evolution path of the game system under different policy options. The study results show that increasing interest rate subsidies can promote the financial institutions and the government to formulate GTI guidance policies. Besides, there is a significant synergistic effect between interest rate subsidies and green credits, which can efficiently foster GTI within enterprises and decrease their innovation costs. Building on this foundation, further increasing the carbon tax rate can lead to a reduction in government subsidy expenditures, improve the evolution rate of the ideal strategy, and expedite the realization of a green, low-carbon transformation.

Effects of brewery by-products based silage on productive performance of crossbred dairy cows.

The present study aimed to evaluate the effect of an increasing levels of brewery by-products based silage on productive performances of 3/4 Friesian x Boran mid-lactating cows. Experimental cows had similar in initial milk yield (11.7 ± 1.0), average days in milk (81.7 ± 6.1) and live weight (LW, 430.7 ± 40.3kg) but different in parities (2-5).The dietary treatments were arranged randomly in 4 × 4 Latin Square Design that included ad libitum natural pasture hay feeding for all treatments as a roughage source plus a commercial dairy concentrate mix supplemented at 0.5kg DM (dry matter)/liter of milk produced/day for cows in the control group (T1) and 0.3, 0.5 and 0.7kg DM of brewery by-products based silage per liter of milk yield/cow/day for cows in T2, T3 and T4 groups, respectively. The study revealed that the daily milk yield of experimental cows was influenced by dietary treatments with relatively higher daily milk yield being recorded (P < 0.05) for cows in the T4 (13.9l) followed by T3 (13.8l). Milk composition of cows remained unchanged (P > 0.05) except for fat percentage of the milk that showed a declining trend (P < 0.05) with incremental inclusion levels of brewery by-products based silages. The highest net income (NI, 437.9 Eth. Birr) and marginal rate of return (MRR, 800.7%) was obtained for cows receiving brewery by-products based silage at the rate of 0.7kg/liter of milk yield as compared to cows in the other treatment groups. Further study is required on the long term effect of brewery by-products based silage supplementation on productive, reproductive performance, and milk microbial qualities.

THE ECONOMIC IMPACTS OF IMPLEMENTING NET ZERO POLICIES IN KOREA: A COMBINED TOP-DOWN AND BOTTOM-UP APPROACH

The South Korean government aims to achieve carbon neutrality by 2050. Here, this study analyzed the economic efforts of the net-zero policy by integrating top-down and bottom-up models; The UNIfied Climate Options Nexus (UNICON) within this study aims to create a link between the 26 sectors from the bottom-up model and the 85 sectors of the top-down model. Positive mathematical programming methods were used to ensure consistency between the top-down and bottom-up models within the base year. The study found that the total reduction rate was slightly higher in the integrated model than in the computable general equilibrium (CGE) stand-alone model. In both models, the reduction rate increased when the carbon tax increased, but the marginal reduction rate was considerably lowered, and the reduction rate did not exceed 80% even with the high level of a carbon tax. The technological change of the linked industries in the integrated model showed that the steel industry had the highest emission reduction. When estimating costs for reducing GHGs, results can vary based on the technological changes under consideration.

Economic Analysis of Law in Increasing Value Added Tax Rate Policy

Economic Analysis of Law in Increasing Value Added Tax Rate Policy

Pengaruh Persepsi Tarif Pajak, Sanksi Perpajakan, Dan Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak

This research aims to determine the influence of perceptions of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 on taxpayer compliance. This type of research is quantitative research with primary data sources. The population in this research are UMKM business actors registered with the South Tangerang City Cooperatives and SMEs Service. The sample selection method used in this research was convenience sampling so that the final sample obtained using this method was 100 respondents. The data technique uses multiple regression analysis methods with the help of Microsoft Excel and SPSS Version 28 data processing. The research results simultaneously show that the variables of perception of tax rates, tax sanctions, and the implementation of government regulation number 23 of 2018 have a simultaneous effect on taxpayer compliance. Partially, it shows that the tax rate perception variable has no effect on taxpayer compliance. Furthermore, the tax sanctions variable influences taxpayer compliance. Meanwhile, the variable implementation of government regulation number 23 of 2018 has no effect on taxpayer compliance.

Production of sweet potato distilled beverage: Economic evaluation via enzymatic and acid hydrolysis

AbstractThis study aimed to assess the feasibility of utilizing sweet potato waste for distilled beverage production in two process scenarios: (i) acid hydrolysis and (ii) enzymatic hydrolysis. Laboratory experiments were conducted using in natura sweet potato waste and the data obtained were used to design a production system capable of producing 1000 L of distillate per day. Net present value (NPV), internal rate of return (IRR), and discounted payback indicators were used for economic analysis, with a minimum attractiveness rate (MARR) of 15%. The initial investment for the projects was BRL 1 139 610.86 (USD 223 146.80) for enzymatic hydrolysis and BRL 1 314 824.54 (USD 257 455.36) for acid hydrolysis. Packaging costs were identified as the greatest expenses in the process. Assuming a selling price of BRL 14.50 (USD 2.84), the enzymatic hydrolysis process demonstrated an NPV of BRL 4 792 520.77 (USD 938 421.92) and IRR of 83.39%, and the acid hydrolysis process showed an NPV of BRL 2 191 636.78 (USD 429 143.68) and IRR of 42.49%. Consequently, establishing a production plant for distilled beverages proved to be more economically attractive when employing the enzymatic hydrolysis process and fermentation simultaneously, resulting in a return on investment within 1.46 years of operation. Upon scrutinizing the gain matrix, it became apparent that critical factors with the potential to affect the project's feasibility detrimentally, if increased, included the cost of acquiring packaging, the final volumetric fraction of the distilled beverage, and the tax rate. Nevertheless, an upturn in the selling price of the beverage and a process improvement yield both have the potential to underpin the project effectively.

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%.

Tax Avoidance in F&amp;B Companies in Relation Among Leverage, Sales Growth, and Firm Size with Profitability as Mediating

The objective of this research is to examine how leverage, sales growth, and firm size have an effect on tax avoidance through profitability as mediating in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research utilizes three independent variables: leverage measured by Debt to Asset Ratio (DAR); sales growth measured by the change in current sales relative to previous sales; and firm size measured by the natural logarithm of total assets. The mediating variable is profitability, measured by Return on Assets (ROA), while the dependent variable is tax avoidance, measured by Cash Effective Tax Rate (CETR). The population of this research is all of the food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was used in determining the sample and there were 21 companies obtained with a total research sample of 84 obtained over four years. The results of this research show that leverage and sales growth partially have a significant effect on profitability, while firm size partially has no significant effect on profitability. Leverage, sales growth, firm size and profitability partially have no significant effect on tax avoidance.

PENGARUH LEVERAGE, INTENSITAS MODAL, DAN KOMISARIS INDEPENDEN TERHADAP TARIF PAJAK EFEKTIF

This research aims to determine the effect of Leverage (X1), Capital Intensity (X2), and Independent Commissioner (X3) on Effective Tax Rates. The independent variables in this research are Leverage with the Debt Equity Ratio (DER) indicator, Capital Intensity with the Capital Intensity Ratio (CIR) indicator, Independent Commissioner with the proportion of independent commissioners as an indicator. The Dependent Variable in this research uses the Effective Tax Rate which is measured using the Effective Tax Rate (ETR) indicator. The method used in this research is quantitative using secondary data sourced from the financial reports of all manufacturing sector companies during the 2020-2021 period. The sampling method in this research used a purposive sampling method with 172 observations. This research uses panel data regression analysis method which is processed with the Eviews 12 application. The results obtained from this research show that Leverage has a positive effect on Effective Tax Rates. Capital Intensity has a positive effect on Effective Tax Rates. Independent Commissioners have no influence on the Effective Tax Rate

FINANCIAL DISTRESS DAN TAX AVOIDANCE: POTRET PERUSAHAAN MANUFAKTUR DALAM ANALISIS DESKRIPTIF KUANTITATIF

Tax avoidance can be driven by several factors, including declining financial conditions. Based on some cases that have occurred in companies in Indonesia, the research questions for this study are: 1) Do companies experiencing financial difficulties tend to engage in tax avoidance? 2) Do companies not experiencing financial difficulties also tend to engage in tax avoidance? The purpose of this study is to investigate and describe the tendency of tax avoidance based on the financial conditions of companies. The sample for this study includes manufacturing companies in the sub-sectors of Household Goods, Leisure Goods, and Tobacco listed on the Indonesia Stock Exchange for the period 2020-2022. The sample selection was done using purposive sampling, resulting in 33 samples from 11 companies that met specific criteria. This research is a descriptive quantitative study, describing financial distress using the Springate S-Score method and tax avoidance using the Cash Effective Tax Rate. The scores and ratios were then analyzed using Microsoft Excel Office 2021. The results of this study indicate that companies experiencing financial difficulties tend to engage in tax avoidance practices. There are also companies that are not experiencing financial difficulties but are still indicated to be engaging in tax avoidance practices. Additionally, it was found that some companies categorized as experiencing financial difficulties do not engage in tax avoidance practices

Taxation models for international groups of companies

Taxation of international groups of companies can be based on two models: These are: 1) unitary taxation, whichinvolves determining the income of the group as a whole and then dividing it between individual companies, 2)separate entity taxation, which involves each entity being taken into account separately and its income beingdetermined as if it were an independent entity. In practice, it was decided to choose separate entity taxation, whichresulted in legislation on transfer pricing. However, using this model did not protect against tax optimization usedby international groups of companies, which prompted the OECD and the EU to take various actions to combat it.The latest initiative in the area of taxation of international groups of companies is the global minimum tax model.Its essence comes down to charging an additional amount of tax if the effective tax rate in a given tax jurisdictionis lower than 15%. In Poland, this model has not yet been implemented, it will most likely happen from 2025, hencethe lack of practical experience with its application

An Information-Geometric Formulation of Pattern Separation and Evaluation of Existing Indices.

Pattern separation is a computational process by which dissimilar neural patterns are generated from similar input patterns. We present an information-geometric formulation of pattern separation, where a pattern separator is modeled as a family of statistical distributions on a manifold. Such a manifold maps an input (i.e., coordinates) to a probability distribution that generates firing patterns. Pattern separation occurs when small coordinate changes result in large distances between samples from the corresponding distributions. Under this formulation, we implement a two-neuron system whose probability law forms a three-dimensional manifold with mutually orthogonal coordinates representing the neurons' marginal and correlational firing rates. We use this highly controlled system to examine the behavior of spike train similarity indices commonly used in pattern separation research. We find that all indices (except scaling factor) are sensitive to relative differences in marginal firing rates, but no index adequately captures differences in spike trains that result from altering the correlation in activity between the two neurons. That is, existing pattern separation metrics appear (A) sensitive to patterns that are encoded by different neurons but (B) insensitive to patterns that differ only in relative spike timing (e.g., synchrony between neurons in the ensemble).

Research on the Inhibitory Effect of the EU’s Carbon Border Adjustment Mechanism on Carbon Leakage

Associated with more ambitious targets for reducing emissions, the European Union (EU) plans to implement the Carbon Border Adjustment Mechanism (CBAM) fully in 2026, aiming to reduce carbon leakage and competitiveness concerns by imposing tariffs on carbon-intensive imports, which is expected to significantly impact its trade partners. Existing research has focused on CBAM’s impact on macroeconomic indicators but has insufficiently addressed its effects on global and regional carbon leakage, especially in non-EU countries like China. This research offers a detailed analysis of industry-specific leakage rates and integrates both global and regional impacts by employing the dynamic recursive GTAP-E general equilibrium model to numerically simulate CBAM’s inhibitory effect on carbon leakage under different carbon tariff scenarios, while also exploring the synergistic effects of anti-leakage policies in non-EU countries. Our simulations indicate the following: (1) CBAM effectively inhibits carbon leakage, with greater inhibition observed at higher tax rates and with the expansion of covered industries. (2) Establishing China’s domestic carbon market pricing can further reduce regional carbon leakage rates. Implementing global export carbon tax policies will significantly diminish the risk of global carbon leakage. (3) The implementation of CBAM is projected to reduce China’s total exports to the EU, though this loss will be partly offset by trade diversion effects. Carbon-intensive industries are more adversely affected in the short term, while all industries except fossil fuels face inevitable long-term negative impacts.

The Economic Policy Uncertainty on Firms Behavior

The study examines how economic policy uncertainty could affect firm behavior. It discusses how changes in economic policies can affect investment decisions, capital expenditure, innovation, and green behavior of firms. This topic focuses on analyzing the relationship between corporate financial decisions and consumer spending under policy uncertainty. It also explores the relationship between policy uncertainty and firms' overseas investments, environmental performance, governance practices, tax avoidance strategies, and cash-effective tax rates. The findings reveal the importance of cash holdings in alleviating the effects of policy uncertainty on firm activities and highlight the relationship between policy uncertainty and firms' carbon emission intensity. Overall, the study provides insights into the various aspects of corporate decision-making affected by economic policy uncertainty.

The Impact of the Global Minimum Tax Reform on China and Its Countermeasures

Abstract Significant corporate tax reform was agreed upon by more than 140 nations in 2021, with implementation set for 2023 and beyond. Many people throughout the globe are discussing the possible effects of the Organization for Economic Cooperation and Development (OECD) planned adjustment to the global minimum tax (GMT) on their respective economies. The OECD has formulated a “two-pillar” scheme for international tax rules for 137 countries and regions within the overall framework. Pillar 2 is to set the tax rate at 15%, the world’s lowest corporate tax. The GMT is a reclassification of the taxing authority mechanism for the profits of multinational corporations, which has made significant adjustments to the global tax coordination and governance mechanism. People living in China and earning money from China must pay university fees, which are all of a nationality. Progressive rates ranging from 3 to 45% apply to the complete income. Therefore, taking the initiative in policy is crucial to address this challenge actively. This article makes an in-depth assessment and prediction of the impact of the GMT reform on China’s tax system and enterprises and proposes countermeasures. However, approximately 20% of the earnings can be exposed to the 15% tax rate that governments can apply. If the entire process is mixed in tandem, the tax rate equals 0.2%. Hence, an important amount of tax revenue can proceed down the drain. From the numerical outcomes, the minimum tax with jurisdictional blending was set at 12.5% under Pillar 2; the disparity between the sample’s top and lowest EATRs would decrease by 2.8% points.

Measuring the harm of sugar sweetened beverages and internalities associated with it.

Obesity, which is partly driven by the consumption of sugar-sweetened beverages (SSBs), significantly increases the risk of type-2 diabetes and cardiovascular diseases, leading to substantial health and economic burdens. This study aims to quantify the monetary value of health harms caused by SSB consumption, along with the associated internalities, through a contingent valuation survey. The results are crucial for determining the socially optimal tax rate. We surveyed 293 residents of Wellington, New Zealand, to assess their willingness to pay (WTP) for reductions in the risks of diabetes, stroke, and heart disease associated with SSB intake. Logistic regression analysis revealed the marginal WTP for a 1% risk reduction in diabetes, stroke, and heart disease to be NZ$404.86, NZ$809.04, and NZ$1,236.84, respectively. Based on these values, we estimate the marginal harm from SSB consumption to be approximately NZ$17.37 per liter in New Zealand, with internalities amounting to NZ$6.43 per liter, suggesting an optimal tax rate of NZ$6.49 per liter. Implementing such a tax is feasible and would likely double or triple the price of SSBs in New Zealand.

How fiscally autonomous are local governments? An empirical test

How freely can local jurisdictions change their taxes and spending? I propose an empirical test of the effective degree of municipal fiscal autonomy by studying fiscal adjustments to a permanent exogenous revenue shift. Based on a tax competition model where jurisdictions are partially expenditure constrained, I derive a testable prediction: tax cuts from a small positive revenue shock will be larger (smaller) with higher perceived tax base mobility, if the local policymaker is strongly (weakly) fiscally constrained. I apply this test using a revenue shock generated by a reform in an inter-municipal transfer system within a Swiss canton. tax base mobility is proxied by the availability of zoned land reserves. I find that higher residential land availability is associated with stronger tax rate responses, but I find no statistically significant results for industrial land reserves. In light of the theory, this suggests that the effective degree of fiscal autonomy of local jurisdictions is low. Usual indicators of fiscal decentralization based on public accounts might overestimate the actual autonomy of local governments.

Effect of Nitrogen Fertilizer and Seed rates on Yield and Yield Components of Bread Wheat in the Irrigated Condition of South West Shewa, Central Highland of Ethiopia

Inappropriate seed density and fertilizer management can lead to unstable crop yields. Excessive fertilizer application can potentially cause yield loss and nitrogen (N) leaching that leads to environmental pollution. The aim of this study was to explore the optimal N application rate and seed rate on bread wheat with different nitrogen responding under irrigation condition at two experimental sites in the South West Shewa, Ethiopia. A year field experiment was conducted to explore the effects of five N application rates (N0, N23, N46, N69, and N92) and three seed rates on bread wheat yield components like; - aboveground biomass, harvest index, number of tillers per plant, spike length, number of kernels per plant, grain yield and net return. The results showed that N application rate and seed rate were significantly interaction (P&amp;lt; 0.05) effect on aboveground biomass, harvest index, number of tillers per plant, spike length, number of kernels per plant and grain yield. Generally, spike length, number of tillers per plant and number of kernels per spike of wheat were increased with increased at some level in nitrogen fertilizer rate for the three seed rate at both locations. Highest number of kernels per spike (42.00, 44.00) and the highest mean above ground biomass yield (13.70 t ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;, 7.5 t ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;) were obtained for 150 kg ha &amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; seed rate with 69 N kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; application at Ameya and Woliso sites respectively. The highest net benefit of 171531.88 EB ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; with marginal rate of return of 351.14% was obtained from 175 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; seed rate with application of 69 kg N ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;. Therefore, 175 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; seed rate with application of 69 kg N ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; is economical feasible for bread wheat production at Ameya area and also the highest net benefit of 51675 EB ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; with marginal rate of return of 115.22% was obtained from 150 kg ha &amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; seed rate with application of 69 kg N ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; at Woliso area.

Optimum Seeding and Nitrogen Fertilizer Rates for Maximizing Yield and Sustaining Rain-Fed Lowland Rice (&amp;lt;i&amp;gt;Oryza Sativa &amp;lt;/i&amp;gt;L.) in Fogera Plain North-western Ethiopia

Rice (&amp;lt;i&amp;gt;Oryza sativa&amp;lt;/i&amp;gt; L.) is increasingly becoming an important food crop in Ethiopia. However, the average rice productivity in Ethiopia is estimated at 2.8 t ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; which is much lower than the world average, 4.6 t ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;. Its productivity is challenged due to a lack of appropriate and location-specific agronomic practices like the application of optimum doses of nitrogen fertilizer and the use of optimum seeding rates. Thus, a field experiment was conducted in Fogera district in South Gondar Zone, Northwestern Ethiopia during the 2021 main cropping season to determine the optimum dose of N level and seeding rate. The treatments comprised factorial combinations of four levels of N (134, 184, 234 and 284 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;) and four different seeding rates (60, 80, 100, and 120 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;). The experiment was laid out in a randomized complete block design and replicated thrice. All data on phenology, vegetative growth yield and yield-related parameters were collected and measured following scientific standards of each parameter. Those data were subjected to analysis of variance using the general linear model (GLM) procedures of SAS 9.0 version system. Economic analysis was also carried out by following CIMMYT partial budget analysis procedures. The analysis result showed the main effects of both, different levels of nitrogen and different rate of seeding, and their interactions showed highly significant effect on the number of both total and effective tillers, grain filling, panicle length, phonological parameters, totals spikelet’s, thousands seed weight, grain yield, biological yield and straw yield. Application of 184 kg N ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; level with a seeding rate 100 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; gave the maximum grain yield (6,641 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;), the highest number of effective tillers per m&amp;lt;sup&amp;gt;2&amp;lt;/sup&amp;gt; (792) and filled grains per panicle (95.34). Furthermore, the highest net return of ETB 118,850 with acceptable marginal rate of return (2,313%) was also obtained from the application of 184 kg N ha-&amp;lt;sup&amp;gt;1&amp;lt;/sup&amp;gt; level and a seeding rate 100 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt;. From the current research experiment, it is possible to conclude that increasing seeding rate beyond 100 kg ha&amp;lt;sup&amp;gt;-1 &amp;lt;/sup&amp;gt;and N above 184 kg N ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; is not economical yield of rice &amp;lt;i&amp;gt;“Selam’’ &amp;lt;/i&amp;gt;variety in the study area. Rather, use of 184 kg N ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; and seeding rate of 100 kg ha&amp;lt;sup&amp;gt;-1&amp;lt;/sup&amp;gt; is promising for Lowland Rice (&amp;lt;i&amp;gt;Selam&amp;lt;/i&amp;gt;) variety production under the rain fed condition in Fogera Plains and similar agro-ecologies of rain-fed growing area of Ethiopia for better economic and agronomic advantage.