Source Of Revenue Research Articles

Do Winery Members and Retail Customers Place the Same Importance on Winery Service Attributes?

ABSTRACT This research study explores the factors that help distinguish between the winery visitors purchasing wine at the winery compared to non-buyers. Furthermore, the study investigates the factors that affect the conversion from winery visitors to wine club membership. The study’s sample consists of internal data collected from a winery located in Sonoma, California. The winery is a boutique and high-end winery producing around 12,000 cases per year. The winery’s primary revenue source is direct to consumer sales such as sales at the winery tasting room and wine club membership. The results of the study reveal that certain winery service quality attributes such as wine tastings and winery tours are the major factors that discern non-buyers from buyer groups. In addition, the quality of winery tasting and winery tour is the key contributor that helps winery visitors to join the wine club membership at the winery.

Pengaruh Tambahan Penghasilan Pegawai terhadap Kinerja Pegawai Negeri Sipil di Kantor Kecamatan Kesugihan

Cilacap Regent Regulation No. 03 of 2024, which addresses the Provision of Additional revenue to State Civil Apparatus Employees in the Regional Government, provides civil servants in the Kesugihan Subdistrict Office, Cilacap Regency with sources of revenue beyond their salary and allowances. One way to show gratitude for the work that state civil apparatus employees do is to give them a raise. This will have a positive impact on their morale, productivity, and overall well-being. This prompted the author to investigate whether or not the Cilacap Regency Government's civil officials, and those working in the Kesugihan District Office in particular, would be more productive after receiving a salary increase. The author's research shows that in the Kesugihan District office setting, additional employee income does have an effect on civil servants' performance, but that this effect is not yet optimal and requires additional attention from leadership to achieve maximum results. The Kesugihan District Office's civil servants could benefit from additional employee income (TPP) in the form of higher wages and better working conditions, as well as more discipline, which should lead to better service delivery.

Engagement as Revenue in Journalism: Turning Community, Comments, and Access into Economic Viability

ABSTRACT While both the journalism industry and journalism studies research have long celebrated engagement as both a normative goal and a potential revenue source, scant evidence exists illustrating how an organization can turn engagement into profit. This study, utilizing a case study of the sports and culture news organization Defector, examines how one newsroom monetizes engagement. Through the lens of market theory for news production, the study examines what engagement practices Defector enacts, and how those successfully catalyze subscribers to pay almost 50% more annually for the ability to engage with the organization. Lastly, the study introduces, to journalism studies, the concept of market alignment, a necessity for monetizing engagement.

The energy transition and local government finance: new data and insights from 10 US states

Fossil fuels are the primary contributor to global climate change, and efforts to reach net-zero emissions will require a dramatic curtailment of their extraction and use. However, fossil fuels fund public services at all levels of government, and research has not assessed whether clean energy sources can provide similar scales of revenue. In this paper, we analyze a novel dataset that we have assembled on how fossil fuels and renewable energy contribute to local governments in 79 US counties across 10 states. Revenues from fossil fuels far outweigh renewables in aggregate terms, providing more than $1000 per capita annually in dozens of counties. However, wind and solar in some states generate more local public revenue than fossil fuels per unit of primary energy production. In most counties that depend heavily on fossil fuels for local revenues, solar—but not wind—has the technical potential to replace existing fossil fuel revenues, but this would require dedicating implausibly large portions of developable land (in some cases, more than half) to solar. For counties with less reliance on fossil fuels, wind and solar can more plausibly replace fossil fuel revenue streams. This finding suggests that while renewable energy will provide new revenue streams for communities, fossil fuel–dependent regions will need to build new tax bases well beyond wind and solar, develop other sources of revenue, or risk a decline in public service provision.

Strategy for Increasing the Absorption of Revenue Sharing Fund of Reforestation Fund in East Kalimantan Province Government

Revenue sharing fund of reforestation fund (DBH DR) is one source of regional revenue from natural resources. However, since distributed to provinces in 2017, they have problems every years in absorbing this funds. In 2017-2019, there is still remaining funds of 1.4 trillion from the 2.47 trillion has distributed to the provinces. This study aims to analyze the policies and implementation of DBH DR, as well as identify the factors that influence the absorption of the budget based on stakeholder perceptions. The survey was conducted with key stakeholders in East Kalimantan Province, Ministries and the community to find out their perceptions of program implementation and was analyzed using the NVivo 12 application. Based on research, technical regulations issued by the central government have not accommodated regional needs. The planning time for DBH DR is not in accordance with the regional planning and budgeting cycle, resulting in adjustments and delays in the activities implementation. The strategy is synchronization of DBH DR policies or regulations with regional planning and budgeting cycles, expanding the use of DBH DR according to regional needs, and capacity building for local government officials on technical regulations.

Analisis Persepsi Karyawan Pada Penerapan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoni Sasi Peraturan Perpajakan (Studi Persepsi Karyawan WNJ.ID tentang Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Nomor Pokok Wajib Pajak (NPWP))

Tax, which is defined as a contribution to the state that can be enforced through law, has two functions, namely the budgetary function and the regular function. As a budgetary function, taxes act as a source of state revenue, which can then be used to finance state activities. Therefore, the size of the tax that can be collected has very important implications for the number and quality of activities that can be carried out by the state. The tax ratio in Indonesia is low because Indonesian citizens are less aware of registering with the Tax Service Office (KPP) and obtaining a Taxpayer Identification Number (NPWP), so that there are many economic activities that should be tax objects but are difficult or cannot be detected by the tax authorities. The growing shadow economy activities can cause state losses, because shadow economy actors are generally separated from the tax authorities, thus eliminating the obligation to pay taxes. The taxation system in Indonesia which is self-assessment in nature encourages taxpayers to have self-awareness to report and pay their tax obligations in their role and support state revenues in order to achieve the common welfare of the people. To report and pay tax obligations, taxpayers must have a Taxpayer Identification Number (NPWP) as tax identity. Taxpayer Identification Number (NPWP) is a number given to taxpayers as a means in tax administration which is used as personal identification or Taxpayer identity in carrying out their tax rights and obligations, Taxpayer Identification Number (NPWP) is a means in tax administration which used as personal identification or taxpayer identity, each taxpayer is only given one taxpayer identification number. Taxpayer identification numbers are also used to maintain order in tax payments and in supervising tax administration, so that taxpayers' Taxpayer Identification Numbers (NPWP) obtain several other direct benefits, such as paying taxes in advance (installments\tax credits) on external taxes. paid when the taxpayer goes abroad, as a requirement when processing a trading business permit (SIUP), and as one of the conditions for creating a checking account at banks, taxpayers who do not register to obtain a taxpayer identification number are subject to witnesses in accordance with the provisions of tax laws and regulations. The survey results show that respondents have a positive perception regarding the benefits of the policy of integrating Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) in increasing efficiency and ease in processing tax documents, verifying identity, the number of documents that need to be prepared, and access to services. online tax.

The Impact of The Sovereign Credit Rating on The Possibility of Financing External Loans to The Iraqi Economy

External loans are a source of credit revenue. The process of obtaining it requires determining the degree of credit risk by predicting the financial solvency of the economy to judge its financial ability to pay the principal and interest dues of the loan at the specified maturity date. Considering that ability is a determinant of the creditworthiness of his economy, the extent to which financing can continue with this external credit source and its cost. The government of Iraq faced the difficulty of financing external loans from the international capital markets with its high return due to the lack of a sovereign credit rating that measures the risk of default through a process to determine the degree of that risk for investors of external lending funds. Therefore, the research came to show the effect of determining the sovereign credit rating on the extent to which the Government of Iraq can finance foreign loans, whether from capital markets or foreign governments and the impact of this classification on the credit facilities granted. The research concluded that the economy of Iraq got a sovereign credit rating within the degree of creditworthiness according to the classification of speculation to reflect the possibility of default in payment due to the dependence of the financial solvency of its economy on oil revenues, as the credit risks rise due to the inability to pay in the event of a decline in prices in the foreign market. However, relative stability within the short term enabled the Iraqi government to obtain foreign loans, with the requirement that Iraq provide guarantees by foreign governments and institutions in exchange for this source of credit.

Top incomes and tax policy

Abstract Modern tax systems do not satisfactorily tax the wealthiest individuals. Meanwhile, government revenue needs have increased in the wake of the COVID-19 pandemic. This paper discusses ideas for new revenue sources focused on the top of the distribution: A progressive tax on net wealth with a high exemption threshold, a wealth tax on corporations' stock and a one-off tax on top-end unrealized capital gains. Given the size and concentration of wealth, the revenue potential of these policies is significant.

Progressing regressively: conditional convergence and Europeanisation of tax mixes

ABSTRACT Tax mixes are important components of welfare systems, affecting income inequality, labour market outcomes and economic performance. Still, they are relatively under-examined in the literature studying the convergence of EU welfare states. Most existing analyses of tax mix convergence are limited to western Europe, mainly use twentieth-century data and do not control for domestic determinants of tax policy. I therefore study the determinants of tax mix composition and convergence in a panel of 30 EU and OECD countries between 1980 and 2019 using linear regressions. I find that tax mixes converge and shift from personal income taxes towards more regressive revenue sources. Contrary to theoretical predictions, both observations are almost unrelated to proxies of tax competition. Instead, the main driving factor is EU membership. Tax mixes of Central and Eastern European member states, however, do not Europeanise: they constitute a distinct group with low and persistently regressive taxation.

GST dynamics in India: Exploring state revenue trends, GDP impact, and economic resilience

Since its inception, the Goods and Services Tax (GST) has been established as a pivotal revenue source for both the central and state governments in India. A comprehensive understanding of the evolving role of GST in shaping India's taxation landscape and influencing both central and state fiscal strategies is aimed to be offered by the research. An analysis of GST collections was presented, and variations in states' revenue performance before and after the implementation of GST were discussed in the study. This examination could include how different states adapted to the new tax regime and whether disparities in revenue generation were present. The data of GST collections across states was utilized, and the variation in the average growth of government revenue after the implementation of GST was analyzed. Descriptive statistics, Paired Sample T tests, and Regression were the statistical techniques used for the analysis. The findings of the study indicate a fluctuating trend in India's GST collections, with Maharashtra consistently leading but experiencing a notable decline in FY 2024. The average growth of GST collections shows an increasing trend until 2023, with a decrease in 2024. Paired T test results reveal a significant positive impact on government revenue growth post-GST implementation across all states. The regression analysis underscores a significant relationship between GST and GDP, emphasizing its broad economic influence. Implications include the need for nuanced policy responses to regional variations and consideration of GST dynamics in economic policymaking for sustained positive effects on government revenue growth and economic stability.

Revenue Generation Trends through Sharing and Grants An Evidence from Baglung Municipality, Gandaki Province, Nepal

This paper assesses the trends of revenue generation through sharing and grants in Baglung Municipality from fiscal year 2018/19 to 2022/23. The data were gathered from a comprehensive review of financial reports, budgetary documents, revenue sharing agreements, and relevant records of the municipality, and from the opinions of the respondents using five-point Likert scale questionnaires, selecting 42 respondents from 14 wards of Baglung Municipality purposively. The obtained data were analyzed descriptively. The study shows variations in the revenue performance. This municipality has been found primarily dependent on value-added tax (VAT) revenue (54.18 % in an average), which regularly accounts for a sizable share of revenue sharing, even though revenue from real estate registration fees shows a constant increase and contributes to overall revenue sharing. Regarding grants, the allocation among different categories indicates a strong focus on equalization grants (covered 21.72 % in federal grant and 66.75 % in province grant in an average). Similarly, the study has found a turnover or new wave of representatives (69.0 % less than two years of involvement) within the local entity. The study result also indicates the multifaceted needs of the community, with a particularly strong focus on roads and water supply as per the responses of 59.5 % respondents. The current revenue sharing model promotes local development, and the distribution of revenue among different sectors is found effective. Finally, this study suggests strategies pertaining to revenue estimation methodologies, manpower planning initiatives, mitigation of risks associated with an overreliance on VAT, decisions based on needs, integration of community feedback, and diversification of revenue sources to foster long-term financial stability of this municipality.

Budgets: How They Are Planned, Prepared, and Managed.

Budget planning and execution is as difficult as it is vital to any practice, whether academic, private, or group. Well-planned and executed budgets are a source of revenue and growth that fuels the practice for the next cycle. Conversely, poorly planned budget is disastrous, and a badly executed one invariably leads to unrecoverable losses. Many clinicians, especially those in academic centers, are not involved in budget-planning preparation and yet are held accountable for their yearly performance in relation to the budget. Key processes for budget planning and their significance are identified. Integrating these steps with the needs of a clinical practice, a stepwise method is described for both clinicians and administrators to work together to plan, prepare, and manage budgets. Relevant examples of how budgets affect clinical workflow and common pitfalls of budget planning and mitigation methods are identified. A simplified systematic approach allows for a streamlined, smooth budget-planning process that involves faculty and staff, which holds them accountable for the year-long performance of the entire clinical team. A systematic proactive approach to budget-planning, preparation, and management provides a financial direction to the department; tracks performance; allows growth; and provides the flexibility to stay on track, change course, or reassign resources.

Industry payments and implicit bias in cardiothoracic surgery: Difference in industry payments to cardiothoracic surgeons by gender

ObjectiveIndustry payments, as sources of revenue and prestige, may contribute to gender implicit bias. We examined industry payments to cardiothoracic surgeons to determine differences with respect to gender while accounting for practice focus and experience. MethodsPayments to cardiothoracic surgeons from 2014, 2016, 2018, 2020, and 2022 were abstracted from the Centers for Medicare and Medicaid Services Open Payment database. Data were restricted to individual payments >$1000 and the following payment criteria: consulting fees, compensation for services other than consulting, honoraria, education, compensation for serving as faculty or as a speaker for a nonaccredited and noncertified continuing education program, and grant. Physician profiles were queried for gender, practice type, and year of last fellowship completion. Descriptive statistics were reported based on these factors. ResultsIn 2014, 509 cardiothoracic surgeons (497 men and 12 women) received meaningful industry payments. Male surgeons received $10,471,192 (99.3%) with median payment of $6500 and mean of $21,069, whereas women received $70,310 (0.7%) with median of $3500 and mean of $5859. In 2022, 674 cardiothoracic surgeons (613 men and 61 women) received industry payments, with men receiving $10,967,855 (92.4%) with a median payment of $6611 and mean of $17,892 and women receiving $905,431 (7.6%) with a median payment of $6000 and mean of $14,843. ConclusionsIndustry payments to women increased from 2014 to 2022 as the proportion of women in practice rose. Industry support of women, with increases in compensation and roles as speakers, consultants, and educators, offers a potential strategy to combat implicit bias within cardiothoracic surgery.

REVENUE SOURCES AND FINANCIAL SUSTAINABILITY OF LOCAL NGOS IN RWANDACASE STUDY: DUHARANIRA AMAJYAMBERE YICYARO (DUHAMIC-ADRI)

Background:This research is aimed at investigating the influence of revenue sources on financial sustainability within Rwandas local NGO sector, focusing on DUHaranira AMajyambere yICyaro (DUHAMIC-ADRI) as a case study. This study was guided by three specific objectives, the first one was to assess the effect of diversification of revenue sources on the financial sustainability of DUHAMIC-ADRI. Second was to evaluate the influence of financial management practices on the financial sustainability of DUHAMIC-ADRI. And finally, the third objective was to evaluate the influence of organizational capacity factors on the financial sustainability of DUHAMIC-ADRI. Materials and Methods:A twofold approach was adopted, combining elements of both descriptive and correlation research designs with data collection method combining both quantitative and qualitative data from the sample by use of distribution of questionnaires and conducting interviews. The target population of 68 staff of DUHAMIC-ADRI headquarters and some field officers were the research population and due to small research population, the research employed census sampling technique considering all that the entire population of 68 individuals to be included as respondents in this study. Results: The gathered data revealed significant insights. The research demonstration a positive association (<0.05) between diversifying revenue sources and DUHAMIC-ADRIs financial sustainability, aligning with resource dependence theory. Mean scores for various revenue sources (Grants and Donor Funding: 3.16, Membership Fees and Contributions: 3.38, Fundraising Activities: 3.38, Diversification of revenue sources: 3.44) indicated their significance, and a robust correlation (r = 0.784) reinforced the importance of diverse revenue streams. The research also underscored a strong correlation (<0.05) between effective financial management and financial sustainability, with high mean scores (Strategic plan: 4.03, Budgeting and financial planning: 4.16, Expense control measures: 4.22, Financial reporting practices: 4.28, Regular financial audits: 4.32). this study furthermore revealed the critical role of organizational capacity factors (Board Governance: 4.03, Staff Competency and Skills: 4.28, Infrastructure and Resources: 4.34, Continuous training programs: 4.47, Adequate investment in technology infrastructure: 4.34) in financial sustainability. The correlation analysis in this research solidified the interdependence between revenue sources and financial sustainability (r = 0.784), also on the multiple regression coefficient analysis found that the regression analysis for DUHAMIC-ADRI indicates that only donor funding has a statistically significant positive impact on financial sustainability, with a coefficient of 93.477. In contrast, government grants (coefficient: 86.841), internally generated funds (coefficient: 95.172), and reserves (coefficient: 15.808) did not show significant effects. The t-statistics for these variables were 0.965, 1.697, and 1.812, respectively, with p-values above 5%. This aligns with prior research indicating that Rwandan NGOs heavily depend on donor funding, with percentages of 8.57% of donor funding, 34.22% of government grants, 9.98% of internally generated funds, and 7.96% of reserves. Strategies to enhance donor funding and diversify revenue streams could improve financial sustainability. Basing on these findings the research concluded by highlighting the need for a holistic financial strategy, including revenue diversification, effective financial management, and robust organizational capacity, essential for the long-term viability and success of DUHAMIC-ADRI and potentially applicable to other local NGOs in Rwanda. The research also recommends a diversified revenue generation approach for local NGOs in Rwanda, strategic financial management practices, and internal capacity strengthening. It emphasizes a balanced approach to resource management for long-term success. Conclusion: The study goes on to suggest further research to understand the financial sustainability dynamics of local NGOs in Rwanda. It suggests exploring revenue diversification, financial management practices, organizational capacity factors, integrated financial strategies, and external factors. These insights could help NGOs adapt to dynamic financial landscapes, improve their financial resilience, and navigate a rapidly changing funding environment.

Funding Health Care for People Experiencing Homelessness: An Examination of Federally Qualified Health Centers' Funding Streams and Homeless Patients Served (2014-2019).

It is estimated that three million people annually experience homelessness, with about a third of the homeless population being served by Federally Qualified Health Centers (FQHCs). Thus, FQHCs, dependent on government funding for financial viability, are vital to the infrastructure addressing the complex issues facing people experiencing homelessness. This study examines the relationship between various government funding streams and the number of homeless patients served by FQHCs. Data for this study come from three publicly available databases: the Uniform Data System (UDS), the IRS Core files, and the Area Resource File. Fixed-effects models employed examine changes across six years from 2014 to 2019. The results suggest that, on average, an additional homeless patient served increases the expenses of FQHCs more than other patients and that federal funding, specifically Health Care for the Homeless (HCH) funding, is a vital revenue source for FQHCs. We found that the number of homeless patients served is negatively associated with contemporaneous state and local funding but positively associated with substance use and anxiety disorders. Our findings have important implications for the effective management of FQHCs in the long term and for broader public policy supporting these vital elements of the social safety net.

Effects of beef semen and beef embryo strategies on profitability: Economics of using beef semen and beef in vitro–produced embryo transfer in Jersey herds

Dairy herds have adopted sexed semen (SS) and beef semen (BS) to control heifer inventory and increase calf sales revenue. Beef in vitro-produced embryo transfer (beef IVP-ET) may be an alternative to increase calf sales revenue. Additionally, raising those Jersey-beef crossbred or pure beef animals in a dairy system may be a new source of revenue. We aimed to evaluate the effects of breed strategies combining dairy conventional semen (CS), SS, BS, and beef IVP-ET on herd dynamics and profitability with strategies of marketing those animals at 1 d old or raising them to a weight of 180 kg. A Markov chain model was developed to maximize the profitability of Jersey herds by changing the number of dairy heifers sold at birth and the culling rate of cows in their third parity or greater. The model presents inputs on the reproductive and productive performance of heifers and cows over time. The last year's data (year 10, steady state) was used to calculate accrual operational cost and revenue per cow per year. We varied the breeding strategy by breeding order and parities, the embryo transfer cost ($85 or $170), the pure beef calf market price ($200 or $300), and the marketing strategy. A total of 8 scenarios plus a default scenario were simulated. Overall, the proportion of SS use was 47.3 ± 0.6% (mean ± SD). For the scenarios replacing all CS breedings with BS breedings, the percentage of BS used was 52.3 ± 0.6%. When beef IVP-ET was used, the percentages of BS and beef IVP-ET used were 22.4 ± 0.1% and 31.0 ± 0.1%, respectively. We observed that when we compared the combination of BS and dairy SS with the default scenario, the production of purebred Jersey male calves was reduced by 83.5%, and profit per cow per year was increased from $113.50 to $203.30. When a beef IVP-ET cost of $85 per transfer was used (scenarios 2 and 3), profit per cow per year was $145.50 and $176.20 for pure beef calf prices of $200 and $300, respectively. In scenario 4, with a beef IVP-ET cost of $170, the lowest profit ($52.90 per cow per year) was found when marketing 1-d-old pure beef calves at $200. The highest profit was achieved for the scenario of raising the Jersey-beef crossbred animals to 180 kg ($232.90, scenario 6), followed by scenario 7 ($222.90, using the combination of BS, dairy SS, and beef IVP-ET) with an embryo transfer cost of $85. Under the current market conditions, combining SS and BS in the reproductive program was a feasible economic opportunity for Jersey herds, yielding the highest net return. The adoption of beef IVP-ET in a reproductive program can potentially increase profit per cow per year, but its profitability will depend on the beef IVP-ET pregnancy cost, the pure beef market price, calf performance, and herd reproductive performance. In conclusion, raising the Jersey-beef crossbred calves may be a profitable strategy, and dairy producers need to evaluate the best option to invest in, as it will take extra risk to produce high-quality animals.

Analyzing the Effects of the COVID-19 Pandemic on the Economies of Major European Sports Clubs in 2020

We aim to investigate the impact of the COVID-19 crisis on the economies of major European sports clubs, including those in England, Spain, Germany, Italy, and France.This study identifies the repercussions of the suspension of numerous professional sports leagues worldwide, putting hundreds of thousands of jobs at risk and affecting the revenues of the sports industry due to the COVID-19 pandemic.This study utilized data obtained from European football leagues for the year 2020 to examine the impact of the COVID-19 situation on major European clubs. Through analysis, we described the effects of the pandemic on these clubs.Key findings include the suspension of numerous professional sports leagues worldwide due to the COVID-19 pandemic, posing a risk to hundreds of thousands of jobs. Additionally, the pandemic had a significant impact on sports industry revenues globally in 2020. Specifically, it was observed that English Premier League clubs' sports companies were particularly affected, experiencing losses ranging between 1.15 and 1.25 billion euros.The COVID-19 pandemic has significantly impacted the economy of major world clubs' sports companies, leading to a decline exacerbated by increased indebtedness. With competitions suspended and revenue sources such as match tickets, advertising, and television rights diminished, clubs faced economic strain, lacking the subsidies necessary to cover their financial burdens.

ANALYSIS OF REGULATORY AND LEGAL SUPPORT FOR THE LEASE OF FREIGHT CARS

At the current stage of the implementation of deep socio-economic transformations aimed at the integration of Ukraine into the European Community, the lease of state and communal property plays an important role, first of all, in ensuring the development of the country's entrepreneurship. In addition, the rental of property is an important source of revenue for Ukrzaliznytsia and contributes to the maintenance of said property in proper condition. However, recently, due to unfavorable economic conditions, renting a car park for entrepreneurs is unattractive and not competitive compared to renting real estate in the private sector. One of the objective factors that have a negative impact on competitiveness and, as a result, on the reduction of rental volumes, is the complicated procedure for transferring wagons for rent, in particular, the long term of its implementation, etc. The solution of the mentioned problem requires appropriate adaptation of the legislative and regulatory framework, which regulates the issue of rent primarily by the Law of Ukraine «On Leasing of State and Communal Property», to modern market requirements. In the regulatory and legal acts of Ukrzaliznytsia, in fact, the relationship of leasing wagons is still regulated by the law adopted back in 1992 (the Law of Ukraine «On Leasing the Property of State Enterprises and Organizations. Currently», there is a need to create a fundamentally new legal framework for Ukrzaliznytsia, which will be based on the following principles: experience, competitiveness, responsibility, openness, responsiveness and integration into the web environment.The article analyzes the normative and legal support for the transfer of Ukrzaliznytsia's car park for rent. Considered the issue of the need for urgent development of local normative legal acts for the transfer of Ukrzaliznytsia's own wagons for lease in the context of changes in the current legislation of Ukraine. An analysis of the change in income from the sale of services for the use of Ukrzaliznytsia's own wagons for the period 2022-2023 was carried out and the beginning of 2024 through the electronic auction system PROZORRO. SALES.

THE MODEL OF LOCAL SELF-GOVERNMENT OF THE REPUBLIC OF ARMENIA IN THE CONTEXT OF INTERNATIONAL EXPERIENCE / ՀՀ ՏԵՂԱԿԱՆ ԻՆՔՆԱԿԱՌԱՎԱՐՄԱՆ ՄՈԴԵԼԸ ՄԻՋԱԶԳԱՅԻՆ ՓՈՐՁԻ ՀԱՄԱՏԵՔՍՏՈՒՄ

The aim of the research is to analyze international experiences in territorial administration, comparing them with the local self-government system of the Republic of Armenia (RA), highlighting both similarities and areas for improvement. This article focuses on studying international models of territorial administration and their relevance to the context of RA. We examine various models of local self-government, their management methods, and the primary sources of community revenue formation, conducting a comparative analysis. Additionally, we explore the local self-government system in RA, examining the methods of revenue generation and highlighting its unique aspects. Within the study, we emphasize the need and significance of modernizing revenue sources within communities. We provide recommendations considering areas for improvement within communities and emerging development trends. These recommendations include the introduction of a new type of tax, the hotel tax, as well as deductions from income tax, profit tax, environmental tax, and royalties.

Peran Perpajakan dalam Perekonomian Indonesia: Tinjauan Sistem Perpajakan di Indonesia dan Dampaknya Terhadap Pertumbuhan Ekonomi

Taxation is one of the most important fiscal policy instruments, serving as the main source of state revenue and a tool for regulating the distribution of wealth. Taxation acts as the foundation of the economy in Indonesia and significantly influences its growth trajectory. Taxes are an obligation in social life where every level of society must contribute to paying contributions to the state in accordance with the applicable Constitution of the Republic of Indonesia. By analyzing applicable tax policies, this research evaluates the effectiveness of the Indonesian tax system in achieving economic development goals, including the structure and types of taxes in Indonesia, and challenges in implementing the tax system. Apart from that, this study also identifies the impact of taxation on economic growth.