Payment Of Levies Research Articles

Disaggregated behavioral responses to willingness‐to‐pay for the electronic levy in Ghana

AbstractThis study investigates the disaggregated behavioral responses of mobile money users' willingness to pay for electronic levy payments in Ghana. We use cross‐sectional survey primary data and a probit regression estimation technique with its associated average marginal effects and check robustness with a linear probability model. The evidence from the study indicates that the disaggregated behavioral factors that drive willingness to pay for the e‐levy include individuals maintaining their current levels of electronic fund transfers, the intention to increase their electronic fund transactions, and intention to stop using electronic fund transfers that attract the e‐levy. Beyond the disaggregated behavioral responses, psychological (e.g., trust in government) and socioeconomic factors (individual income and gender) are identified as important drivers of willingness to pay for the e‐levy. We suggest that policies around e‐levies must not only focus on individual behavioral responses alone, as the drivers include behavioral, psychological, and socioeconomic factors.Related ArticlesAdegboye, Alex, Kofo Adegboye, Uwalomwa Uwuigbe, Stephen Ojeka, and Eyitemi Fasanu. 2023. “Taxation, Democracy, and Inequality in Sub‐Saharan Africa: Relevant Linkages for Sustainable Development Goals.” Politics & Policy 51(4): 696–722. https://doi.org/10.1111/polp.12547.Lachapelle, Erick, Thomas Bergeron, Richard Nadeau, Jean‐François Daoust, Ruth Dassonneville, and Éric Bélanger. 2021. “Citizens' Willingness to Support New Taxes for COVID‐19 Measures and the Role of Trust.” Politics & Policy 49(3): 534–65. https://doi.org/10.1111/polp.12404.Shock, David R. 2013. “The Significance of Opposition Entrepreneurs on Local Sales Tax Referendum Outcomes.” Politics & Policy 41(4): 588–614. https://doi.org/10.1111/polp.12028.

Analysis of the Effectiveness of Merchant Retribution at the Nawacita Sampali Market

The purpose of this research is to find out how effective the acceptance of market retribution is at the Nawacita Sampali Market, Deli Serdang Regency. This research was conducted using descriptive research methods. Descriptive research is research that seeks to describe current problem solving based on data. This type of quantitative descriptive research used in this study is intended to analyze and obtain an overview of the Effectiveness of Levy Payments in the Nawacita Market. The data collection techniques that will be used in this study are observation techniques, interviews, questionnaires, and documentation. The results showed that of the 15 samples that had been surveyed, there were 7 traders who paid daily, monthly, annual fees, 2 traders who paid daily and monthly fees, and 6 traders who paid only daily fees. For traders who rent kiosks every day, a levy fee of Rp. 1,000 is charged. For those outside the market yard, a levy fee of Rp. 2,000 will be charged.

Model TangselPay Receipts Using the UTAUT 2 Method

The South Tangerang City Government launched a digital financial service called TangselPay. This payment instrument will function as a means of paying levies and other transactions paid by taxpayers, TangselPay is basically a service from the South Tangerang City Government which is accessed via cellular phones (cell phones/smartphones) with the main aim of providing convenience to taxpayers in making levy payments. . . , so that taxpayers do not need to pay cash to the officer. This study aims to determine what factors influence people's interest in using TangselPay services in South Tangerang. The research model used is a modified model of Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). Data collection using purposive sampling method with the number of respondents in this study as many as 116 people in our market Pamulang. The data analysis technique in this study used Structural Equation Modeling (SEM) with SmartPLS version 3.3.3 software. The results of the analysis illustrate that the variables of Performance Expectations (PE) and Facilitation Condition (FC) have a positive effect on Use behavior and interest in use have a positive effect on usage behavior. While the variables of business expectations, social influence and hedonic motivation do not have a direct effect.

Implementasi Peraturan Daerah Nomor 6 Tahun 2008 Tentang Pedagang Kaki Lima Terhadap Pembayaran Retribusi PKL di Jember

In fulfilling their daily needs, of course, everyone has different ways. One of them is by trading. There are many types of trade, but we often encounter street vendors (PKL). The facilities and infrastructure chosen by most of the street vendors are shoulder roads and sidewalks. This is a strategy to attract buyers who pass by in the street area. But on the other hand, it can also interfere with the convenience of road users and pedestrians. Therefore, it is for street vendors who are the attention of the local government. To help street vendors, the Regional Government of Jember Regency drafted and ratified Regional Regulation No. 6 of 2008 concerning Street Vendors. One of the points discussed in the regional regulation is the payment of levies. The purpose of this research is to read and analyze the implementation of payments from street vendors and apply it in Jember Regency. This research is qualitative research with a juridical approach and a sociological approach. Keywords: Street Vendors, Levies, Local Government.

ВЛИЯНИЕ НОВОЙ КОРОНАВИРУСНОЙ ЭПИДЕМИИ НА РОССИЙСКУЮ ЭКОНОМИКУ И ПРОТИВОЭПИДЕМИЧЕСКИЕ МЕРЫ В РОССИИ

The article presents Chinese political scientists' analysis of the coronavirus epidemic in Russia and its impact on the Russian economy. The article reviews and characterizes the main stages in the development of the coronavirus pneumonia epidemic in Russia , the measures taken by the Russian government with regard to air travel regime, visa regime, and border crossing, as well as various restrictive measures taken by the subjects of the federation. The article analyzes the consequences of the coronavirus epidemic for Russian society: crisis of the national economy, GDP decline, inflation growth, plummeting state budget revenues, crisis of federal finances, growth of unemployment, decline in production, etc. The article describes the main anti-epidemic measures to prevent the large-scale spread of the new coronavirus in Russia: strengthening centralized management, establishing an information center to monitor the epidemic, blocking areas of high epidemic rates, and providing paid leave, returning Chinese citizens home, establishing specialized centers for treating coronavirus pneumonia, designing reagents and vaccines, creating intelligent diagnostic systems, large-scale testing and universal vaccination, expanding international anti-epidemic cooperation and strengthening healthcare diplomacy. The author examines the measures taken by the Russian government to stabilize the national economy during the pandemic: using a multifaceted approach to finance, taxation and social security, assistance to small and medium enterprises and individuals, allocating funds to create special funds to stabilize the economy, granting soft loans to small and medium enterprises seriously affected by the epidemic; deferment of tax and levy payments, suspension of creditors' bankruptcy petitions against debtors, increase in unemployment benefits, etc.

Foreign Labour Policy and Employment in Manufacturing: The Case of Malaysia

ABSTRACT The over-dependence of Malaysian manufacturing on unskilled foreign workers suggests the lack of policy alignment with the needs of the labour market. Despite the use of “price restrictions” (foreign worker levy and minimum wage) to control the demand for foreign labour, there are few indications of policy instruments having influenced the foreign employment growth rate. This article estimates industry-level foreign employment, paying attention to the roles of levy system, recruitment system and minimum wage policy, to provide a perspective on labour market administration. Using a panel data set of manufacturing industries for 1985–2014, upward revisions in the levy over the 1990s were found to be significant deterrents to the growth rates of foreign employment. The increase in levy in 2005 however failed to reduce this growth as it came in direct conflict with the introduction of outsourcing of foreign workers. The article suggests that with better policy co-ordination with supply-side instruments, a levy is a desirable instrument to align immigration with the objective of reducing foreign worker dependency. To appropriately price labour market needs, strict enforcement of levy payments by employers is recommended along with a fine-tuning for the existing levy to make it a multi-tier levy system for Malaysia.

MANAJEMEN PENGELOLAAN RETRIBUSI PASAR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA KENDARI

This study aims to find out how the management of market retribution in increasing Regional Original Revenue in the Lapulu market Kendari City. The approach of this study is a qualitative approach with a type of descriptive qualitative research. The technique of collecting data is done through observation, interviews, and documentation. The data analysis technique used consists of data collection, data reduction, data presentation and conclusion drawing.The results of this study indicate that: planning in terms of setting targets that have been arranged is optimal. This can be seen from the determined and implemented stages of targeting that are carried out every year, but the achievement of targets has never been fulfilled due to lack of awareness of traders or mandatory retribution in terms of paying retribution. The conclusion of the study was that the implementation of market retribution management in increasing Regional Original Revenue in the Lapulu market in Kendari City was not effective due to the lack of intensive collection of mandatory levies, delinquent payment of levies by traders for various reasons so that the realization of market retribution did not reach the planned target.

Get a licence or do not stream! Interlocutory judgment against Deezer in Hungary

The current intelligence summarizes the most recent final ruling of the Municipal Court of Appeals in EJI v. Deezer, where the French streaming service provider decided not to licence the use of musical performances. The court ruled that licensing and the payment of levies is a must under the Hungarian Copyright Act.

Tertib Administrasi Pembayaran Retribusi Pasar di Kabupaten Barito Timur Provinsi Kalimantan Tengah

The purpose of this study is to explain and describe the Orderly Administration of Market Levy Payments in East Barito District, Central Kalimantan. The type of research used in this study is descriptive with qualitative research methods with observation, interview, and documentation techniques. The data sources in this study are the Head of the Trade Office, the Head of the Market Management Division, the Head of Market Signatures, and the effective Banyan Market Traders. Based on the results of the study showed that the orderly administration of payment of market retribution had not gone well, this is because there are still many unregulated administrative traders every month and related agencies are not strict in taking action against traders who are not orderly administration. Traders complain that the government does not pay attention to market facilities, infrastructure in the form of roads and the level of market cleanliness. Kendal-constraints that prevent the Department of Commerce from carrying out administrative order, namely the lack of employees in the field and lack of assertiveness in carrying out their duties in taking action against traders who are not in orderly administration. The program carried out in carrying out administrative order is to register the name of the merchant and enter it into the database and make a rental contract for shops, market outlets and bases for a period of 2 years

Simulation of Galian C Mining Communication Management between the Company and the Local Government

The purpose of making this system is to monitor the purchase of excavated sand C to reduce fraudulent payment of levies by mine owners and make it easier for DISPENDA to control mining vehicles. This system uses 2 pieces of RFID which are used to identify vehicle numbers that leave and enter the mine. At the entrance and exit of the mine there is a load cell that is used forweighing the weight of sand which is used as the basis for the levy value and the price of sand. From the results of the load cell test, it shows that the calibration results were carried out well. This is proven by the measurement accuracy of the load cell. Based on data from test resultsQOS where the average value of transmission delay is 113.5 ms, throughput is at 0.077 mbit / sec - 0.138 mbit / sec and packet loss is 0.0%. In accordance with the TIPHON standard, this situation belongs to a very good range.

Challenges Impacting Community Participation and Their Effect on Teaching and Learning: a Case Study of Rural Areas

This study sought to investigate challenges impacting community participation in schools and their effect on quality of education. The study was carried out in a qualitative paradigm in which a case study facilitated access to in-depth feelings, views, and opinions of community members and educators regarding their participation in providing education. Data were generated through focus group discussions with parents of children in the schools, community members without children in the schools, School Development Committee (SDC) members, and the teachers. In addition, data were generated through in-depth interviews with community leaders and school heads, observation as well as analysis of school documents such as minutes of SDC meetings, staff meetings, financial records, and children’s progress records. Data were transcribed and analysed manually through the cut and paste technique. The study found out that communities were involved in providing primary education through preparing children for school by providing food, school uniforms and stationery. Parents were also involved in children’s homework, as well as monitoring teacher and children’s attendance. In addition, parents were involved in preparing schools for children through providing labour and materials for constructing classrooms. Further, parents financed school budgets, and were involved in school governance. Challenges impacting community participation were centred on parents’ low standard of living, community attitude towards education, family income level, and school-community relations. Impact of community participation on teaching and learning included the following: hungry learners, narrow curriculum, unmotivated teachers, high rate of absenteeism and drop out, as well as ineffective school administration. The study recommended development and implementation of strategies for uplifting community standard of living through increasing family income levels and availability of food. The study, further recommends government policy on parent orientation on school processes and school based study sessions for parents and school children respectively. Government policies that prohibits the practice of sending away of children from school for non payment of levies should be reinforced.

Private Copying and Fair Compensation: An Empirical Study of Copyright Levies in Europe

Following the Information Society Directive of 2001 (introducing the concept of “fair compensation” for private copying into EU Law), total collection from levies on copying media and equipment in the EU tripled, from about €170m to more than €500m per annum. Levy schemes exist now in 22 out of 27 Member States (with only the UK, Ireland, Malta, Cyprus and Luxembourg remaining outside). Despite their wide adoption, levy systems are little understood, both in respect of their rationale and their economic consequences. Tariffs are increasingly contested in court, leading to a large gap between claimed and collected revenues. The European Commission has announced “comprehensive legislative action” for 2012. This report offers the first independent empirical assessment of the European levy system as a whole. The research consolidates the evidence on levy setting, collection and distribution; reviews the scope of consumer permissions associated with levy payments; and reports the results of three product level studies (printer/scanners, portable music/video/game devices, and tablet computers), analysing the relationship between VAT, levy tariffs and retail prices in 20 levy and non�levy countries. Key findings: There are dramatic differences between countries in the methodology used for identifying leviable devices, setting tariffs, and allocating beneficiaries of the levy. There are levies on blank media in 22 EU countries, on MP3 players in 18 countries, on printers in 12 countries, on personal computers in 4 countries. Revenues collected per capita vary between €0.02 (Romania) and €2.6 (France). The distribution of levy revenues to recording artists is less than €0.01 per album These variations cannot be explained by an underlying concept of economic harm to rightholders from private copying The scope of consumer permissions under the statutory exceptions for private copying within the EU vary, and generally do not match with what consumers ordinarily understand as private activities In levy countries, the costs of levies as an indirect tax are not always passed on to the consumer. In competitive markets, such as those for printers, manufacturers of levied goods appear to absorb the levy. There appears to be a pan-European retail price range for many consumer devices regardless of levy schemes (with the exception of Scandinavia). In non-levy countries, such as the UK, a certain amount of private copying is already priced into retail purchases. For example, right holders have either explicitly permitted acts of format shifting, or decided not to enforce their exclusive rights. Commercial practice will not change as a result of introducing a narrowly conceived private copying exception. A more widely conceived exception that would cover private activities that take place in digital networks (such as downloading for personal use, or non-commercial adaptation and distribution within networks of friends) may be best understood not as an exception but as a statutory licence. Such a licence could include state regulated payments with levy characteristics as part of a wider overhaul of the copyright system, facilitating the growth of new digital services.

Health Policy and Equity of Health Care Financing in Australia: 1973–2010

Using data from Australian Taxation Statistics and Household Expenditure Surveys we analyze the distribution of health care financing in Australia over almost four decades. We compute Kakwani Progressivity indices for four sources of health care financing: general taxation, Medicare Levy payments, Medicare Levy Surcharge payments, and direct consumer payments, and estimate the effects of major policy changes on them. The results demonstrate that the first three of these sources of health care financing are progressive in Australia, while the distribution of direct payments is regressive. Surprisingly, we find that neither the introduction of Medicare in Australia in 1984 nor the Extended Medicare Safety Net in 2004 had significant effects on the progressivity of health care financing in Australia. By contrast, the Lifetime Cover scheme—introduced in 2000 to encourage people to buy and hold private health insurance—had a progressive effect on health care financing.

The Role of Market Women in the Informal Urban Economy in Kumasi

In this paper, the authors examined the role of market women in the informal urban economy and the factors that threaten the effective performance of their roles. Interviewing 360 foodstuff sellers from the Kumasi Central Market and the Race Course Markets, the authors identified that the market women had made significant contributions towards Ghana’s fiscal decentralisation through the payment of levies and rents. They have also created jobs, provided incomes for households, ensured food security and sufficiency, and provided a platform for generational development of entrepreneurial skills and competence. However, their roles in the informal economy were constrained by the inadequate basic infrastructure in the markets, limited access to credit facilities and transportation difficulties. The paper therefore recommended the provision of basic life enhancing infrastructure and credit facilities complemented with capacity building in business management.

Rewrite Copyright: Protecting Creativity and Social Utility in the Digital Age

Debate about the impact of modern technology on copyright law has become polarized—even harsh. Owners, with some justification, contend that copying has become too easy and that strong protections for their assets must be implemented in order to insure the continued production of creative work. Users respond, with some justification, that such strong protections place intolerable constraints on their rights to browse in digital space, of contemporary culture and fairly use copyright works. The form of the debate—with both sides raising valid problems and neither finding an easy solution inside the existing structure of copyright law—suggests a need to rewrite copyright to insure remuneration to copyright owners while still providing easy, cheap access for users.The most viable method for achieving such a goal is to institute a wide ranging system of levies on all devices and media that make it possible to quickly and easily copy protected copyright subject matter. In return for the payment of levies, owners would be required to allow users undisturbed access to their copyrighted works. This paper uses the sometimes checkered history of American copyright law as a vehicle for discussion of the problems technology presents to contemporary intellectual property law, the need for a levy system, the most significant requirements of a levy system and the nature of objections likely to arise to use of such a system.

Reforming destination management organisations and financing

The fast changes of the tourism markets make it necessary to adapt destination management organisations, their functions and financing. The paper tries to develop a model for an optimal, efficient destination management system, especially to cope with the problem of limiting the necessary government influence and transfer as many decisions as possible to the individual private entrepreneurs. In this model the two tasks of destination management organisations — product development and marketing — are separated and are financed by two different taxes or levies, which are necessary for the function of producing public goods on the one side and internalizing external effects on the other side. The distribution of the levy payments to the different purposes is left to a large extent to the free choice of the individual levy‐payer, the entreprises profiting from tourism. This will induce a competition process between different destination management organisations to find the most efficient system.

End-Point Royalties for Plant Breeding in Australia

P UBLICLY financed services to agricultural industries have been under review for some years (Baker et al., 1990; Watson et al., 1992; Industry Commission, 1994). Policy change has occurred in the public funding and provision of agricultural RD Godden, 1997). Change could be imminent in the publicly-funded provision of plant breeding services. Australia’s major broadacre industries are supported by mainly publicly financed plant breeding (Begg & Peacock, 1990). State governments finance plant breeding in State agricultural agencies and research institutes. Supporting funds come from the federal government that matches, up to a cap, farmers’ levy payments on grain production. The Grains Research and Development Corporation (GRDC) administers these growers’ and federal government contributions, and allocates some of the funds to providers of plant breeding services. Plant breeding is subject to new legislation that enlarges and protects property rights in plant varieties. This enlargement of property rights may prompt change in the publicly financed provision of plant varieties for Australia’s broadacre industries. The Plant Breeder’s Rights Act 1994 extends intellectual property rights in plant varieties created in previous 1987 legislation. 1