Revenue Collection Research Articles

Performance Assessment of Indian Electric Distribution Utilities Using Data Envelopment Analysis (DEA)

One of the most important links in the electricity market is the electricity distribution sector as it involves interfacing the end customers and providing the revenue that is required for running the entire chain of the electricity sector. Besides, it provides power to the individual consumers at relatively lower voltages by absorbing high voltage power from the transmission sector and involves revenue collection from the consumer sector. The primary aim of the distribution sector, as stated by the Provisions of Tariff policy, Government of India, 2016, is to provide reliable, quality and sustainable power at reasonable rates. Despite the restructuring of Indian Power Sector post implementation of Electricity Act 2003, the electricity distribution utilities, in the recent past, are experiencing poor financial results irrespective of their ownership (public, private or joint sector). This has been attributed to various factors related to economic, environmental, physical, social and technical streams related to the operation of the utilities. The performance of these electricity distribution utilities can be assessed using Data Envelopment Analysis (DEA) tool which is extensively used in the recent past by the researchers to analyze the performance of entities of other sectors. The successful employment of DEA for evaluating the electricity distribution utilities lies with the proper selection of input and output variables that are chosen for the analysis. The current work analyzes the relative comparative performance of electricity distribution utilities across India and identifies inefficient utilities besides providing peers/reference, slack analysis for effective strategic improvement.

Effect of Tax Exemption for Domestic Investors on Government Revenue Collection in Zanzibar

The main aim of this study is examining the effect of tax exemption for domestic investors on the government revenue collection in Zanzibar. Specifically, the researcher concentrated on two types of exemptions, these are; absolute and partial tax exemptions. The researcher has mainly employed quantitative research approach with appropriate method of analysis for this study. A simple random technique was used to select research respondents of 100 sample size and survey questionnaire was used as data collection instrument. To achieve a credible study a multiple regression was used to analyze the collected data from relevant respondents. The study has revealed that one predictor (partial tax exemption) had a significant effect or impact on the outcome variable (government revenue collection). However, one predictor variable that is absolute tax exemption did not show any significant result. The study concluded that tax exemption is a good instrument to stimulate and attract domestic investors when other issues have been incorporated into the procedures, alone, it cannot stand as the only factor. Finally, the study recommended as the tax incentives and exemptions work or not, there is a need for transparency, public scrutiny and dialogue, equity and bargaining are essential to building a culture of tax compliance.

Tax Evasion and Fraud in the United States Sex Market

This study describes tax evasion or fraud in the United States sex market. Prior to this study, scholars have recognized the problem of tax evasion in the commercial sex market as an obstacle to national revenue collection. Tax violation and fraud investigations also are ways to combat the illegal commercial sex industry. However, no studies have focused on the problem in the United States sex market. Hence, this study aims to describe tax evasion or fraud methods used by the criminals operating in the United States sex market. This study relies on both quantitative and qualitative methods to examine the problem. This study documents and describes U.S. federal and local cases of tax evasion and prostitution-related activities. This study argues that many victims and survivors of commercial sexual exploitation do not receive restitution even after their perpetrators’ prosecution. Therefore, this study recommends that law enforcement proactively investigates all criminals committing tax evasion or fraud in the U.S. sex market. It also recommends that law enforcement seizes all criminals’ illicit assets and uses them for anti-trafficking efforts and resources for survivors and victims.

Improving Revenue Collections through Tax Reforms: Evidence from National Revenue Authority - Sierra Leone

Improving Revenue Collections through Tax Reforms: Evidence from National Revenue Authority - Sierra Leone

DEMOGRAPHIC SHIFTS AND TAX BURDEN IN THE IRANIAN ECONOMY: A MACROSIMULATION APPROACH

Using dynamic stochastic general equilibrium (DSGE) model, this paper addresses the effects of demographic changes on tax dynamics. In fact, the DSGE framework involves main demographic features such as working and retirement periods as well as life cycle characteristics on one hand and other special conditions of Iran’s economy such as rigidities in nominal variables, distinct trait of government budget and lack of monetary and fiscal standard rules on the other. After calibration of parameters and determination of steady state values of the variables, we identified some demographic scenarios, such as reduction in the labor growth rate, increasing retirement age and improvement life expectancy and then assessed macro variables, particularly tax share, reaction to these shocks. Our results highlight that, demographic negative shocks have a significant effect on the budget deficit. A plummet (surge) in labor growth rate would increase (shrink) tax share to rebalance (smooth) a probable budget deficit(surplus). An analogous result can be attributed to the life expectancy improvement. However, any upswing (slump) in the retirement age has negative(positive) influence on the tax share. In other words, all positive demographic shocks provide opportunity to smooth tax policies and postpone revenue collection.

The Use of Ostrom’s Concept on Rules-in-Use in the Analysis of Regulation of Natural Tourism Utilization in Gunung Gede Pangrango National Park

This study aims to analyze the regulations weaknesses and the gap between rule in form and rule in use in the context of institution of nature tourism utilization in protected areas. The research was in Gunung Gede Pangrango National Park. The research used semi-structured interviews with key informants and analysis of regulations governing the contractual relationship with the business license for the nature tourism provision facilities (IUPSWA). The rules were analyzed using Ostrom’s Concept on Rules-in-Use, then the gap between rules in form and rules in use was explained in the IUPSWA business flow. Regulation weaknesses in the use of natural tourism found are (1) a gap in the use of cooperation agreement regulations as licensing permits; (2) inconsistency of environmental permit regulations; (3) lack of government capacity in controlling information to control the fulfillment of obligations in the payment of non-tax state revenue collection of business results for the provision of nature tourism facilities, (4) the absence of sanctions. Based on the gap between rule in form and rule in use in the Institutional Analysis Development Framework, imperfections of rule in form can result in participants using information and power in their interactions which result inconsistency with its objectives.

Impact of Computerized Information System on Tax Collection: A Case Study on Ethiopian Revenue and Custom Authority Adama Branch

A computerized information system involves the use of computer hardware and software to perform sorting, storing and retrieving functions that would otherwise have been done manually by a staff of a bank or an owner of a business. This study was conduct on the title impact of CIS on tax collection system of ERCA Adama branch. It addresses four basic research questions designed to assess impact of CIS on tax collection system of the office. For the purpose of the study primary data were used, in which more information was obtained by questionnaires and unstructured interviews. The researchers used both open and close-ended questionnaires to employees of the office. The researchers used a census method of sample size determination and descriptive design of data analysis. After the data has gathered, it was analyzed and presented. The data analysis has been carried out based on tabulation and percentage method. Careful interpretation of analyzed information would carry out to arrive at reasonable generalization. Ultimately, the research is expected to provide reasonable results that could help the management ERCA Adama branch to make reasonable decisions for their future activity. The major finding of the study states that CIS system in one or another way is important for government revenue collection in ERCA Adama branch office.

Determinants of Properties Tax Revenues in Sub Saharan Africa: Case of Togo

The objective of this study is to identify the determinants of property tax revenues in Togo. The data relate to the regions and prefectures and were collected from the services of the Togolese Revenue Authority (OTR) and from the Ministry of Justice over a period of five years (2016 to 2020). The results of the descriptive analysis show that the maritime region especially the capital Lomé alone generates more than 98 per cent of property tax revenues. The linear regression revealed that digitisation and awareness efforts inf luence positively the level of revenue collection. However, land disputes are an obstacle to the success of reforms that can optimise the mobilisation of property tax revenues.

Challenges Facing the Property Tax Collection System: a Case Study of the City of Harare Municipality

This article assesses the challenges facing the City of Harare’s property tax collection system and proposes measures to improve revenue collection. The research used interviews and questionnaires to collect data from the selected sample of 180 respondents that included municipality officials as well as 137 residents of Harare and 43 property tax administrators. The research used Excel to analyse the data. The findings from the study show that Harare Municipality is facing administrative challenges that have impacted its ability to meet revenue targets because they are not digitalised. Moreover, major challenges such as unawareness of property tax, inadequacy in the system and challenges associated with the digital era were also identified. This article suggests that the challenges can be resolved by investing in digital technology, infrastructure, taxpayer education, improving service delivery of water, road maintenance, refuse collection and street lighting, reducing political interference and improving transparency on the use of revenue from property tax.

Improving Revenue Collections through Tax Reforms: Evidence from National Revenue Authority, Sierra Leone

Improving Revenue Collections through Tax Reforms: Evidence from National Revenue Authority, Sierra Leone

EFFICIENCY OF FISCAL REVENUE COLLECTION IN ROMANIA IN THE PERIOD 2010-2019

In this article we aim to present the importance of fiscal revenues in the economy of a country, to elaborate an analysis of the performance of tax revenue collection in Romania in 2010-2019, identifying the factors that led to low fiscal revenue collection and the actions necessary in order to lead to increasing the collection of fiscal revenues. We expect to see a decrease in the fiscal revenue collection due to the inefficient administration, excessive bureaucracy and high tax evasion.

Forecasting Customs Revenue Collection in Light of the Spread of the COVID-19 Pandemic using ARIMA Models and the Exponential Smoothing Methods in Libya.

Forecasting future values of economic variables is one of the most critical tasks for governments, especially the values related to customs revenue collection are to be forecasted efficiently as the need for planning is great in this sector, because it is considered one of the sources of funding for the state's public treasury. The main objective of this research is to identify an appropriate statistical model for time series forecasting customs revenue collection during the current COVID-19 pandemic in Libya. The decision throughout this research is mainly concerned with ARIMA model, and Simple, Brown’s linear trend, exponential smoothing methods. The obtained data covers 108 observations, starting from the first week of the 6th month of the year 2019 to the last week of the 8th month of the year 2021.Based on the forecasting results of the current research, it was revealed that ARIMA (0,1,1) model offered more probabilistic information that improves forecasting the volume of customs revenue collection in light of the COVID-19 pandemic. According to this model, the research forecasts the new period in the next eight weeks or two months and finds that it will be increasing. In this research, ARIMA model and exponential smoothing methods are linear models based on the reactions to customs revenue collection due to the spread of the COVID-19 pandemic in the world. Furthermore, the forecasting performance between linear and nonlinear models can be compared in future studies.

Socio-Political Impacts of Feudalism on Saraiki Dera Ghazi Khan

During forward Pollicy, British forces faced strong resistance in the Tribal Area of Dera Ghazi Khan then the British statesmen revisit their strategy and they decided to ingage the tribal chiefs with new political diplomacy through differnent types of motivation i.e administrative heads of their areas, lands and money as bribe. When British government negociated with the inhabiting tribes and signed a treaty with different tribal chiefs and formed a new political system. This system was recognized aas the Tumandari System in Dera Ghazi Khan. Tumandari System had a great similarity with the feudal system of Europe and this Tumandari System was infact a type of feudalism. These tumandars became the supporters and right hands of British Government for revenue collection as well as strategic partners. This paper highlights the socio-political impacts of the feudalism on the society of Dera Ghazi Khan.

Public Perception on The Implementation of Tax Amnesty Program

Expecting fairness living, prosperous and welfare life are some expectations of the citizen. Tax revenue becomes the national backbone of the state budget to finance the state expenditures. Many obstacles can challenge the target of tax revenue collection. This critical point needs an awareness collectively from all elements of the nation to get survive with a shortfall nation budget. One of the tax solutions is tax amnesty program becomes a national agenda. Tax amnesty program is expected could reach the huge tax target in 2016. Therefore, tax amnesty will greatly assist the government efforts to improve economic conditions, develop massive infrastructures, enhance the health quality, reduce unemployment, reduce poverty, and improve inequality. Those objectives should be conducted by the well-managed communication plan to socialize the tax amnesty program. The socialization can be delivered by seminar, forum group discussion, online newspapers, social media, personal email, website, etc. The various communication channels have been implemented to deliver the message to the public effectively. Accordingly, the aim of the study is to explore the public perception of tax amnesty, to figure out the effectivity of tax amnesty implementation. Tax amnesty would be more effective to embrace the taxpayers through persuasive approaches. This approach is more desirable. Taxpayers are accompanied as partners to cultivate their tax awareness. This research assessed that many taxpayers have less known regarding the tax amnesty. Indeed, taxpayers need to understand more deeply to the Tax Amnesty Program. Thus, it would conduct tax compliance manner eventually.

Evaluating user satisfaction with the e-payment gateway system in Tanzania

Background: The Government of Tanzania through the Ministry of Finance and Planning implemented the Government Electronic Payment Gateway (GePG) system to improve the whole cycle of revenue management. As of June 2020, the system has been implemented in 660 institutions, 28 commercial banks, and 6 mobile money operators. Whilst the initial acceptance of this system is positive, relatively no study has evaluated its effectiveness in meeting the expected benefits. Elsewhere, similar systems showed initial acceptance at the beginning, followed by failures after some years of use. Therefore, it is important to evaluate the effectiveness of GePG system to find out how effectively public money is spent.Objective: The objective of this study was to evaluate the success of GePG system using users’ satisfaction as a success measure.Method: The study adapted the updated Delone and Mclean Information Systems success model whereby perceived usefulness and trust in system were added as new factors. The sequential explanatory design research design integrating quantitative and qualitative data within a single investigation was adopted. A total of 442 users from 271 institutions in 11 regions in Tanzania participated in the study.Results: Trust in system, information quality, and perceived usefulness had a significant positive impact on users’ satisfaction with GePG system, whilst service quality had a significant negative impact. In contrast, system quality did not have an effect.Conclusion: The study shows that trust in system and perceived usefulness are important factors in the updated Delone and Mclean IS success model in evaluating user satisfaction with revenue collection systems. The findings from the open-ended questions and implications of the findings are discussed.

The Dynamics of Canal Colonies; Agricultural Development and Socio-Political Change in British Multan

Punjab was the last province which annexed with British India in 1949.British implemented many reforms in sub-continent, but Canal Colonies were excellent irrigation system introduced by the British, especially in the south west part of the Punjab province. These canal colonies proved very useful for the agriculture sector which boost up the not only the economic condition of the native people of the colonies areas but also increase revenue collection of the British government in India. Canal Colonies changed the arid/ barren land of the southern district of the province into a fertile land. British government also achieved their objectives through canal colonies. Therefore, government allotted the land of the canal colonies in different categories and rewarded some specific classes in native communities of the canal colonies. In canal colonies government reserved huge piece of land for their military objective because Indian Military was necessary for the strong law and order in British India and their strong influence in Middle East and other parts of the world. These canal colonies bring an agriculture revolution in the province which change the socio-economic condition of the people of the native districts. In Multan three major canal colonies were introduced, Sidhnai, Lower Bari Doab and Nili Bar canal colony. In these canal colonies British government also implemented same polices like the previous canal colonies of the province. Therefore, the in Multan district landed elites were loyal and cooperative with government with their wealth and men. These landed elites played important role at political canvas of the province during British rule in Multan.

Governance Quality and Tax Revenue Mobilization in Nigeria

Abstract An evaluation of the quality of governance as a major determinant of tax revenue generation is important to both the government and the Nigerian public. It has become required as a result of many rising economies’ reliance on several taxes to raise income. Tax income generation is crucial to the fulfillment of the Sustainable Development Goals (SDGs) and rising economies’ economic progress. This study addresses the influence of both political (political stability), institutional (corruption) and bad governance on the mobilization of tax revenue in Nigeria. To serve this purpose, the study employed a time series data set from 2000 to 2020. After subjecting the data to the unit root test, the study further employs Ordinary Least Square (OLS). The findings revealed that corruption and political instability have a positive and significant impact on Nigeria’s tax revenue mobilization. Bad governance, on the other hand, has a positive and insignificant influence on Nigeria’s tax revenue mobilization. The study focuses on improving governance quality by lowering corruption rates and increasing transparency in tax administration. To accomplish so, countries must execute policy reforms such as establishing an effective and strict judicial system, offering monetary incentives for tax officers to lower the risk of corruption, and, most crucially, broadening the revenue base rather than raising tax rates. As a result, the tax administration will improve, and the economy’s overall tax revenue collection will improve.

Digital Financing and Taxation in the 4<sup>th</sup> Industrial Revolution: Evidence from Nigeria

The research investigates the consequences of digital financing on taxation in the fourth industrial revolution, with a focus on Nigeria. The primary goal of industry 4.0 characteristics is to increase income in both the municipal and private sectors. As a result, the government's embrace of digital finance is expected to increase tax revenue collection in Nigeria. In this study, we examine the effectiveness of digital financing instruments such as ATMs, point-of-sale terminals, and web-based or internet-based payments in increasing tax collection in Nigeria. Because the first statistics on digital finance recorded by CBN annual reports were published in 2006, the analysis spans the years from 2006 to 2019. We use multiple regression approaches to assess the effect of each digital financing tool and discover that only ATM has a substantial influence on tax income over the research period. Other digital finance gadgets have statistically negligible results. As a result, the study suggests that Nigeria's network be improved, as well as tax payers' knowledge and usage of digital finance instruments in order to comply with their tax responsibilities.

LEGAL MAXIMS OF PUBLIC FINANCE: A HISTORICAL AND COMPARATIVE PERSPECTIVE

In pursuit of curating the optimal version of a public finance system, governments often rely on a set of maxims that act as a guideline on how they should execute the elements of public finance. In Islamic economics, legal maxims (al-qawa’id al-fiqhiyyah) are very present in public finance as the Islamic legality of government actions must be taken into consideration before any execution. Muslim scholars often propose and create new economic maxims or principles attached to their new economic systems but generally hold the same principles, purposes, and especially sources of Shari’ah in curating the maxims. This is distinct from western maxims as no dogmatic or religious text bind them. Thus, allowing western maxims to be premised on their society’s principles. In the modern context, these two differing systems have been unable to reconcile leading to the inability to practice both western and Islamic systems harmoniously. This paper seeks to propose an integrated approach to both systems through contrasting the maxims of both and identifying the harmonizing elements between the two. Reviewing the prominent ideologies and maxims that have been historically used under these two contexts, i.e., Abu Yusuf, Abu Ubayd, and Adam Smith, David Hume, the work dissects the maxims by discussing the primary sources of these maxims, what they intend to achieve, and how this translates to the systems of public finance suggested by the scholars of both worlds. With the analysis of these maxims, the study expects to trace the beginning of where a public finance system comes from, which translates to applications such as the role of the state, the revenue collections system, and the allocation of these funds. The research concludes with a proposal of an integrated system that leans on the overlapping maxims held by the two public finance systems – a system that assumes a secular government which applies a public finance system that prioritizes public welfare.

In defense of farmer saved seeds

In many countries, farmer saved seed (FSS) competes directly with a highly regulated commercial seed industry that sells certified seed. Opponents to the use FSS argue that it reduces the royalty income for plant breeders and is inferior in quality, which reduces farm profitability. We argue that because farmers have knowledge about field history and the quality of saved seed, they can make profit enhancing decisions to use, or not to use, FSS. We also show that payment of royalties is a matter of intellectual property rights and not directly a function of the use of FSS. Notably, Australia actively promotes the use of FSS for wheat and has some of the highest levels of rates of royalty revenue collection in the world.