Municipal Tax Research Articles

Gestión tributaria y recaudación de tributos municipales en una municipalidad distrital de Loreto

The objective of the research was to establish the relationship between tax management and the collection of municipal taxes in a district municipality of Loreto. The methodology was quantitative, applied, non-experimental-cross-sectional and correlational, a questionnaire validated by expert judgment was administered to 40 employees of the tax administration management and sub-management of collections of the municipality, through the survey, allowing data collection. The results showed that the values of the sig. bilateral are 0.000, 0.000 and 0.000, they are lower than the 0.05 threshold. This proves that tax management, tax planning, transparency and accountability are significantly related to the collection of municipal taxes. However, taxpayer service and municipal tax collection are not related (sig. 0.520). It was concluded that tax management is significantly and highly related to the collection of municipal taxes in the district municipality of Loreto, 2023. This responds to the fact that efficient tax management is reflected in the capacity of the municipality to administer and collect taxes. in an appropriate and timely manner. This implies that the adoption of effective collection systems and fair application of tax rates are essential for management.

Twice as effective: business environment, SME owners’ satisfaction, and local government revenue performance

ABSTRACT Spatial disparities in human and social capital, entrepreneurial culture, and industrial specialisation emphasise the pivotal role of local governments in shaping the business environment. Nevertheless, scant attention has been accorded to the complex relationships between local government activities, small and medium-sized enterprise (SME) owners’ satisfaction, and subsequent local economic outcomes. Using exploratory factor analysis, confirmatory factor analysis, and structural equation modelling on data from 513 SME owners, we found that higher SME owner satisfaction is positively associated with increased local employment and amplified municipal tax revenues from SMEs. Interestingly, our results indicate a negative relationship between SME owner satisfaction and the annual change in self-employment rates within the locality. This study contributes to the literature by empirically linking local government services to tangible economic outcomes through SME owners’ satisfaction. It provides valuable insights for policymakers on optimising the local business environment to foster SME growth and enhance municipal economic performance.

Municipal Tax Management. A Case Study in Municipalities in Norte de Santander, Colombia, From 1995 to 2023

Municipal Tax Management. A Case Study in Municipalities in Norte de Santander, Colombia, From 1995 to 2023

The Influence of Transparency on Municipal Taxation: An Empirical Analysis

Local government officials are accountable to citizens, who increasingly demand more transparency given the amount of taxes they pay. This paper analyses the relationship between municipal tax revenues and transparency in Spain. Based on a sample of 141 Spanish municipalities with more than 15,000 inhabitants and applying least squares regression and instrumental variable analysis based on two-stage least squares regression, we find that the most transparent municipalities collected more global taxes. Furthermore, more municipal financing through transfers from other levels of government leads to lower taxes on construction and capital gains generated by real estate transfers.

Municipal Tax Policy in State Emergencies

Abstract A significant part of the revenue supplying municipal budgets in Poland comes from taxes that are subject to municipalities’ constitutionally enshrined powers. This income is mainly generated by contributions connected with the right of property ownership, among others. Apart from a fiscal function, taxes may also stimulate specific processes. Positive stimulation within the scope of tax policy is mainly based on various types of tax preferences. They may be applied as a tool of tax policy which fulfils specific economic and social objectives. These issues have become particularly important during emergencies taking place in the state, such as the COVID-19 pandemic, the migration crisis or the war in Ukraine. In the wake of the recent occurrence of such types of quasi-extraordinary measures, it is reasonable to ask a question about the need to adjust the legal limits of municipal tax powers in this regard. Concurrently, the necessity to maintain balance between support provided to specific categories of entities and the financial needs of municipalities may not escape notice. The Polish experience shows that as a consequence of emergencies, ad hoc solutions of a merely occasional nature have been introduced to the tax law system. Hence a thesis may be formulated according to which it is reasonable to approach this kind of phenomenon in a systemic way, which should be reflected in the introduction of standard and stable tools that could enable municipalities to undertake specific action. The purpose of this study is to verify this assumption, relying, most of all, on the experiences and needs that have emerged in Poland in recent years.

An Analysis of the Linkage between the Genoese “Compera” and Municipal Decision-Making in the Twelfth Century

In recent years, domestic academics have paid more and more attention to the origins of the Western state, and the Republic of Genoa, as one of the medieval maritime overlords in North Italy, deserves to be studied in depth for its mode of statehood and expansion. In the twelfth century, the Republic of Genoa used for the first time in its financial system an instrument similar to the public debt of modern times in order to solve the problem of municipal funding in the military and financial aspects. This financial instrument, called “compera”, was closely linked to municipal taxation, and often developed along with the implementation of municipal military and financial policies, eventually forming a lasting linkage with municipal decision-making. In essence, the underlying logic of this linkage is expressed through the interaction between the expanding taxing power of municipalities and their frequent fiscal indebtedness. More importantly, the linkage mechanism also stimulates the further monopolisation of public power by the urban elite aristocracy in the process of its operation.

The Municipal Finances and Challenges of Municipal Taxation in Post-Revolutionary Tunisia

The Municipal Finances and Challenges of Municipal Taxation in Post-Revolutionary Tunisia

Tax Authorities and Local Government Development in Poland

Purpose of the study: The purpose of this article is to examine the influence that tax authorities have had on the growth and progress of local governments in Poland. Through an analysis of the financial autonomy, degree of decentralisation, and local tax policy of Polish municipalities, this research endeavours to illuminate the correlation between tax authorities and the growth of local governments in Poland.
 Methodology: This article conducts a comprehensive literature review on the subject of local tax competition studies in Poland. In addition, empirical experiments conducted on Polish data to determine the concept's applicability throughout the region are included.
 Main findings: Based on the analysis, Poland holds a considerable level of financial autonomy, which is attributed to its authority in determining local tax rates and its freedom to finance investment initiatives. Moreover, research has revealed that the fiscal policies implemented by neighboring municipalities in Poland exert a substantial influence on the choices made by local legislators. This suggests that competition and local tax policy have a significant impact on the evolution of local administrations across the nation.
 Application of the study: The findings of this study have significant implications for policymakers and local authorities in Poland. Understanding the impact of tax authorities on the development of local governments can help in formulating effective fiscal policies and strategies for sustainable development. By recognising the influence of tax regulations and revenue diversification on fiscal sustainability, policymakers can make informed decisions regarding local tax policies and financial autonomy.
 Originality/Novelty of the study: In the article, the author emphasised the examination of the impact of tax authorities on the development of local governments in Poland, particularly in the context of the limited tax autonomy of Polish local authorities. The study delves into the unique challenges and opportunities that arise from this restricted tax autonomy and how it influences the fiscal sustainability and development of local governments in the country. Additionally, the analysis of the effects of municipal tax policy, including the influence of neighbouring municipalities' tax rates on local politicians' decisions, provides valuable insights into the dynamics of tax competition and its implications for local governance in Poland.

People With Special Needs and Their Difficulties in Front Of Covid-19 in the Municipality

The paper addresses the impact of Covid-19 in the territory of the Municipality of Prizren. The article speaks of the impact and consequences of COVID-19 In certain strata of the population of the Municipality of Prizren, especially in that strata of people with disabilities of action, the difficulties in their communication with educational and health institutions at central and local level.An integral part of this article is the impact of the Pandemic on the local government, the difficulties in collecting municipal taxes such as self-revenue of municipalities and the impact of the pandemic on the essential change in initial planning of municipalities. Prizren during the pandemia issued decisions to extend the term of payment of municipal tax installments. Normally, the article starts from two aspects; Social aspect and legal aspect. In the social aspect, the increasing number of infected people, while the legal aspect (Fred, 2020) originates from the World Health Organization (WHO, 11.mars, 2020), which on March 11, 2020 announced the corona Covid-19 virus as global pandemic (WHO, 2020).

Ecological-ICMS as a public policy instrument for biodiversity preservation: a study conducted in small municipalitiesin ParanáState, Brazil

The Ecological Tax on the Circulation of Goods and Services for Biodiversity (ICMS-E) was created in 1991 as an initiative of the government of Paraná State. It is an important public policy instrument for the preservation of biodiversity in small municipalities that house Conservation Units. The aim of this article was to analyze whether resources from the ICMS-E, added to municipal tax revenues, improve sustainable development over time. As part of the methodological procedures, a descriptive-comparative analysis was conducted between municipalities that receive and do not receive ICMS-E. For this purpose, a sampling of the 399 municipalities that comprise Paraná State was conducted, involving 193 municipalities with a population of up to 50,000 inhabitants. The comparative analysis was based on the definition of two study groups, each constituted by 76 municipalities: one called the ICMS-E Recipient Group, municipalities that receive the ecological tax; and the Control Group, composed of those that do not receive it. The main results indicate that 19.80% of the municipalities are concentrated in the North Central mesoregion, while the Metropolitan Region of Curitiba is home to 33.45% of the population of Paraná. In relation to population loss, this factor represents 44.73% in the ICMS-E Recipient Group, while in the Control Group this number is 34.21%. In relation to the Environmental Management Function, 60.53% of the municipalities in the Recipient Group applied up to 75% of this tax to this function. It was concluded that the ICMS-E is an important incentive for the preservation of biodiversity and represents a significant increase in resources for the local governments of smallmunicipalities.

Penerapan Verified Carbon Standard (VCS) Berbasis Self Assesment System Guna Mencapai Good Governance: Studi Kasus pada Kantor Dinas Badan Pendapatan Daerah Kabupaten Karawang

The purpose of this research is to provide insight on the ways in which the incorporation of a self-evaluation system into municipal tax collecting may have beneficial consequences on the environment of the surrounding area. Standards for the verification of carbon emissions, independent valuation systems, and management organizations that are managed efficiently are some of the items that will be investigated as part of this project. In the Indonesian province of Karawang, this particular field of study must be completed before working in private industry or for the government. The method that was used was a descriptive quantitative one, and the major data analysis was based on the outcomes of an online distribution of a Kuesioner questionnaire to 143 individuals who were involved in the research. According to research, self-evaluation programs have the potential to enhance the delivery of public services and have an effect on the environment, in particular via the reduction of carbon emissions. It is possible that possible improvements to the delivery of public services might lead to improvements in governance for the general populous

Transparency in Financial and Fiscal Affairs at Municipal Level: The Lessons from the Gandaki Province, Nepal

Transparency in Financial and Fiscal Affairs at Municipal Level: The Lessons from the Gandaki Province, Nepal

Factors Affecting Illegal Land-use Changes in Residential Areas: (Case Study: District 6 of Tehran)

Today, understanding the trend of land-use changes and its contributing factors is one of the important issues in urban land-use planning and urban management policies. Not all land-use changes comply with urban development plan regulations. Illegal land-use changes, especially in residential areas, are often implemented to reduce the municipality tax for small businesses in large cities in Iran. This trend has become a source of income for municipalities through fine acquisition. The objective of this study was to identify the factors contributing to incompatible and illegal land-use changes in the case study of District 6 in Tehran. The research method used in this study was descriptive-analytical. The data was collected using a questionnaire and a field study. The data were analyzed using the Pearson correlation test and confirmatory factor analysis using the equation modeling technique in the LISREL software. According to the research findings, escape from the traffic scheme zone, with a coefficient load factor of 0.86, and economic profitability, with a coefficient load factor of 0.84, were the most important factors motivating illegal land-use changes in the residential areas in this case study (District 6, Tehran). The main conclusion of this research is the need for change in Tehran urban policies for mitigation of urban planning violations. Specially in this case, the impact of the traffic scheme zone in Tehran should be considered. Another suggestion is the adoption of new urban policies related to taxes on unauthorized activities in residential areas that can counteract the market response to possible changes.

Determinants of municipal tax rates: empirical evidence in the portuguese context

The municipality is the circumscription of the territory in which citizens, associated by common relations (locality, work and traditions) live under an autonomous organisation, for economic, administrative and cultural purposes. The powers to define the tax burden in each municipality raise the question of municipal competitiveness. This study aims to analyse the determinants of municipalities' tax policy options, at the level of municipal tax attractiveness. Presently, the attribution of tax powers has extended to the sphere of local power, where municipalities can decide, in relation to their taxes, to grant tax benefits and reduce the municipal tax burden, that is, tax policy has become a general policy instrument of local authorities. In this context, supported by an international dogma favourable to the increasing attribution of administrative and financial autonomy, the fiscal competence of Portuguese municipalities has been extended. In this exploratory study, we analysed the impact of the municipal competence of annual differentiation of the tax burden as a way to observe the ability of local actors to increase municipal competitiveness and local development.

Competition, competitiveness and municipal fiscal attractiveness. Proposal of an index for measuring the tax attractiveness of portuguese municipalities (IMAF)

The powers of modelling of the tax burden in each municipality put the issue of municipal competitiveness on the agenda. The issue of tax competition was first raised at the level of sovereign states among themselves. Considering that municipalities may decide, in relation to their own taxes and other levies, to grant tax benefits and, in general, to reduce the municipal tax burden, this means that tax policy has become a general policy instrument of local authorities. In this context, supported by an international dogma favourable to the increasing attribution of administrative and financial autonomy to local authorities, the tax competence of Portuguese municipalities has been significantly extended, and the trend is for it to continue deepening. This study aims to analyse the direct effects of tax policy options of municipalities, on state and municipal tax attractiveness, when it comes to attracting people, resources and goods, in short, productive investment.

The socio-spatial distribution of migrants in German cities between 2014 and 2017

ABSTRACT In recent years, Germany has taken in large numbers of immigrants. We look at the places where those migrants have settled in German cities. Our focus is on their socio-spatial distribution: To what extent is the social structure of neighbourhoods associated with the influx of migrants into those neighbourhoods? Our analysis draws on data on 86 large and medium-sized German cities with a total of 3770 neighbourhoods. Using linear (multi-level) regression models, we analyze the relation between the evolution of the proportion of foreigners in these neighbourhoods between 2014 and 2017 and the neighbourhoods’ social structure in 2014. We find that the proportion of foreigners has increased much more strongly in the most socially disadvantaged neighbourhoods – especially in East Germany. A detailed examination of the individual cities reveals pronounced geographical disparities. The differences between the cities may be partially explained by vacancy rates and municipal tax revenues.

Play and Pay: The Ill-Starred Project of the Municipal Tax on Musical Instruments in Prague, 1910–1913

Utilising archival documents and the press, this article scrutinises aspects of the connections between local government, taxation and domestic music in Prague, 1910–1913; of all the European tax initiatives on musical instruments, the Prague one was the most ambitious and comprehensive. The administration aimed at raising considerable revenues and lessening the disturbance from music by taxing pianos, harmoniums, gramophones and orchestrions in inns and private homes. The initiative included an inventory of musical instruments, after which the officials began drafting the tax law. The press published on the inventory and planned tax measures, and several interest groups from the music and restaurant business submitted appeals to the city’s representative bodies. Some interest groups cooperated and cleverly exploited public opinion, forcing the city fathers to remove the tax from the agenda of the public sitting of the City Assembly. The initiative was doomed in several respects, including its unrealistic schedule, excessive complexity and lack of clarity.

Financial and tax impact of the application of IFRS 16 in the Montero Company

The objective of this investigation was to demonstrate that the company Insumos Profesionales Cía. Ltda. Montero was able to reduce the financial and tax impact of the application of the International Financial Reporting Standard (IFRS) 16 Leases, through the implementation of the IFRS for SMEs section 20, under the threshold of resolution No. SCVS-INC- DNCDN- 2019-0009 issued by the Superintendence of Securities and Insurance Companies (SCVS). For this, the theories of several authors related to the object of study were considered, a descriptive documentary investigation was applied, with a qualitative approach, as a data collection tool a formal interview was obtained and analysis of the lease files, the state of results and the statement of financial position for the periods 2018 and 2019, then the calculations of the financial ratios were made. As a result of the application of the information collection instruments, weaknesses in the entity's internal controls and unfavorable effects were evidenced such as: increases in financial ratios, increase in municipal tax 1.5x1000 and increase in current and deferred income taxes; the same ones that were reversed with the application of section 20 of the IFRS for SMEs, which is evidenced in the calculation tables.

Skyscrapers and the city: How tall buildings interact with their users and urban environment

Tall buildings have become a prevalent typology around the world. They carry benefits for the entrepreneur (profits) and the local authority (municipal taxes), the architect and the tenants (prestige). Yet little is known about the actual needs of the building itself, the fact that its different levels are exposed to different climatic conditions, thus have different energy needs, or the contingencies involved in living high up in, or down around them. This paper presents results of ongoing research, including tall buildings’ microclimatic peculiarities with height and ensuant energy needs; building envelope design and energy efficiency; microclimatic peculiarities created on the pedestrian level; and environmental quality. Specific modules results have been published in several papers, while additional work is ongoing, since this building prototype and its implications are still mostly poorly understood. Such work ties into climate change and the built environment, public health, survivability and resilience under extreme environmental events, which seem to become the norm. Results of parts of this research certainly tie into Covid-related contingencies and the need for usable public open spaces, efficient building ventilation to ensure good Indoor Air Quality (IAQ), and a whole array of other issues.

Public Perceptions of the Socioeconomic Importance of Urban Green Areas in the Era of COVID-19: A Case Study of a Nationwide Survey in Greece

Considering the emerging challenges posed by the spread of COVID-19, this study was designed to evaluate citizens’ perceptions of the role of urban green areas in the era of COVID-19 in Greece. The evaluation was based on the implementation of an electronic questionnaire survey through the Google Forms platform, which was conducted nationwide. The survey was conducted in 2020 and 735 responses were collected in total based on 14 structured questions. Among the key findings of the study, of notable importance is that citizens considered urban green areas as an important means of improving public health, while citizens were willing to accept an increase of EUR1 to EUR20 in their municipal taxes for improving the services offered by the urban green areas. Results indicate that in a period of both climatic and public health crises, healthy and green urban environments can play a seminal role for alleviating and mitigating different challenges and impacts, while at the same time ensuring sustainability of urban ecosystems. A certain necessity arises for investigating the socioeconomic importance of urban green areas both from an ecosystemic and public health perspective considering the novel challenges of COVID-19 to public policy and decision making.