Tax Assignment Research Articles

Online Large-Scale Taxi Assignment: Optimization and Learning

We propose a solution method for online vehicle routing, which integrates a machine learning routine to improve tours’ quality. Our optimization model is based on the Bertsimas et al. (2019) re-optimization approach. Two separate routines are developed. The first one uses a neural network to produce realistic pick-up times for the customers to serve. The second one relies on Q-learning in addition to random walks for the construction of the backbone graph corresponding to the instance problem of each time step. The second routine gives improved results compared to the original approach.

A review of Ireland’s Local Property Tax

Abstract Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its first property revaluations in 2021. Using the lens of municipal finance and tax assignment, the rationale, history, features and administration of this new residential property tax are outlined. While recognising country-specific circumstances, lessons, opportunities and challenges are explored with a view to future improvements in the design and implementation of the LPT. Lessons from the LPT experience are the importance of tax administration and the role of the central tax collection agency, and, in terms of design, the need for a tailored approach to suit local circumstances. Challenges include the rates/LPT mix and the relative tax burdens on non-residential and residential properties, the long-term sustainability of the LPT arising from design issues, the current low tax rate and future revaluations, and, finally, the need for regular property tax reform because of political and taxpayers’ opposition to a highly visible, unpopular but good local tax.

Pengaruh penerapan sistem closed list dan penambahan jenis pajak daerah terhadap upaya pemungutan pajak daerah

This study investigates the effect of the closed list system and the new tax assignment stipulated in Law 28/2009 on local tax efforts in Indonesia. It also examines the other influential factors affecting local tax efforts. The local tax effort is a ratio of the actual (collected) local tax revenue to its potential tax capacity. A random-effect regression model is applied to the province's tax effort analysis, while a fixed-effect regression model is applied to the municipalities' tax effort analysis. The dataset consists of local budget and socio-economic indicators of 31 provinces and 372 municipalities in Indonesia during 2005-2019. The results show that the closed-list system has a negative impact on municipalities' tax efforts, while the new tax assignment in Law 28/2009 positively affects both provinces and municipalities. This study also finds other influential factors on local tax efforts. Block grant positively affects the municipality's tax effort, while categorical grant negatively affects the province's tax effort. Additionally, population density positively affects the province's tax efforts, but the results of audited subnational financial reports only affect the municipality's tax efforts. Municipality's tax effort is also affected by urban area factors.

Streamlining advanced taxi assignment strategies based on legal analysis

In recent years many novel applications have appeared that promote the provision of services and activities in a collaborative manner. The key idea behind such systems is to take advantage of idle or underused capacities of existing resources, in order to provide improved services that assist people in their daily tasks, with additional functionality, enhanced efficiency, and/or reduced cost. Particularly in the domain of urban transportation, many researchers have put forward novel ideas, which are then implemented and evaluated through prototypes that usually draw upon AI methods and tools. However, such proposals also bring up multiple non-technical issues that need to be identified and addressed adequately if such systems are ever meant to be applied to the real world. While, in practice, legal and ethical aspects related to such AI-based systems are seldomly considered in the beginning of the research and development process, we argue that they not only restrict design decisions, but can also help guiding them.In this manuscript, we set out from a prototype of a taxi coordination service that mediates between individual (and autonomous) taxis and potential customers. After representing key aspects of its operation in a semi-structured manner, we analyse its viability from the viewpoint of current legal restrictions and constraints, so as to identify additional non-functional requirements as well as options to address them. Then, we go one step ahead, and actually modify the existing prototype to incorporate the previously identified recommendations. Performing experiments with this improved system helps us identify the most adequate option among several legally admissible alternatives.

Taxation of non-profit organizations and tax assignments in the Visegrad countries

The tax regime and the subsequent funding of non-governmental non-profit organizations through the institution of tax assignations in the Visegrad countries is the main topic of this paper.The issue of taxation is discussed with the aim of proposing changes and recommendations and reducing administrative costs of non-profit organizations in the Czech Republic. In the area of financing, the issue of tax assignations as one of the options of state financial support for the non-profit sector is explored.They are not introduced in the Czech Republic, however, in the other countries of the Visegrad countries this institution is already incorporated into their tax systems. The aim of the paper is to confirm or possibly refute the benefits of the concept of tax assignations for the current Czech tax system. The impacts of the introduction of tax assignations are identified on the basis of comparison of tax models. Analysis of statistical data was used to explore whether tax assignations affected the amount of transfers to non-governmental organizations and whether tax assignations could be an additional source of funding for non-profit organizations in the Czech Republic.

Raising Local Fiscal Autonomy in the Local Autonomy Management (A Study in Bogor Regency)

Local fiscal autonomy of Bogor Regency is still low, due to the low contribution of local own revenue to total local revenues. This fact has implications for the high local financial dependence on fiscal transfer from the central government, so that the Bogor Regency government is not yet autonomous in financing local development programs. This research aims to obtain rational knowledge about the effects of fiscal decentralization implementation and indirect local tax management on local fiscal autonomy. The research used a descriptive method with a qualitative approach, so that it can explain data and information obtained from observation, interview, and focus group discussion. The research concludes that the prospect of raising local fiscal autonomy is determined by the accuracy of fiscal decentralization implementation and the effectiveness of indirect local tax management. The accuracy of fiscal decentralization implementation requires the central government policy in the assignment of taxes and revenue sources to local government must be commensurate with the assignment of expenditure responsibilities to local government. The effectiveness of indirect local tax management requires that local government efforts to increase indirect local tax revenues must precisely determine the increase of revenue targets according to the results of econometric analysis of Gross Domestic Regional Product (GDRP) on certain sectors, improving the ability of local tax apparatus, and improving the obedience of indirect local taxpayer.

ANALISIS KINERJA PERPAJAKAN DAERAH DI KOTA MEDAN

Delegation of authority taxation (tax assignment) was good to regional governments tend to date still lacks clear standards and universal. Tax assignment and restructuring of taxes and levies in a sustainable course can only be done by revising Law No. 28 of 2009 which is the basis in the management of local taxes and levies. How the performance of local taxationin Medan running has been the material of interest to be studied. Assessment approach used in this study diguankan kualitaitif research and quantitative research. Whereas in other research used to obtain a quantitative description on the contributions and the rate of development of local taxes to the local tax revenue and the performance of Medan, through analytical tools tax elasticity, tax ratio and TPI. The results showed that the performance of local taxes through tax elasticity is known that the average percentage change in local taxes to the percentage change in the GDP amounted to 1.99%, while the ratio of the tax does not show improvement every year. Tax ratio that existed during the period 2011-2015 ranged from 0.62% to 0.85%. For the effectiveness of the tax is relatively stable with average at 0.79 and when viewed from the level of efficiency since the year 2011 to 2015 ranged from 0% to 2.15%. In an average rate of 0.04% CCER only. These values were lower and included in the category of good.

Mechanizmus daňovej asignácie a jeho premeny v podmienkach Slovenskej republiky

The aim of our paper is to describe the legislative development and changes within the functioning of tax assignation mechanism, which was firstly implemented into Slovak legislation in 1999. It presents one form of direct financial support for non-governmental and non-profit organizations. During the twenty years it underwent many changes and challenges, but it managed to persist and annually bring elements of citizen direct decision-making into the system of representative democracy. By using it, taxpayers can redistribute certain share of their income tax to certain entities. They do not pay the full amount of the tax to the government, but redistribute a share of it to selected beneficiary. Our paper has analytical and inductive character. The method of scientific abstraction was used during the processing of theoretical knowledge about our issue, and analytical method was utilized during the data collection from multiple sources, which was essential for detailed examination of specific parts of this issue. We have used multiple legislative Acts as our main research data, as well as the transcriptions of debates in the National council of the Slovak Republic. Tax assignation has found its place in Slovak tax system, gained large popularity among taxpayers and receiving beneficiaries, and legislation concerning its functioning was frequently discussed and amended. Implementation of tax assignation mechanism was successful, and it continues to support the development of non-profit sector, which is important in every post-communist country.

Taxi dispatching strategies with compensations

Urban mobility efficiency is of utmost importance in big cities. Taxi vehicles are key elements in daily traffic activity. The advance of ICT and geo-positioning systems has given rise to new opportunities for improving the efficiency of taxi fleets in terms of waiting times of passengers, cost and time for drivers, traffic density, CO2 emissions, etc., by using more informed, intelligent dispatching. Still, the explicit spatial and temporal components, as well as the scale and, in particular, the dynamicity of the problem of pairing passengers and taxis in big towns, render traditional approaches for solving standard assignment problem useless for this purpose, and call for intelligent approximation strategies based on domain-specific heuristics. Furthermore, taxi drivers are often autonomous actors and may not agree to participate in assignments that, though globally efficient, may not be sufficently beneficial for them individually.This paper presents a new heuristic algorithm for taxi assignment to customers that considers taxi reassignments if this may lead to globally better solutions. In addition, as such new assignments may reduce the expected revenues of individual drivers, we propose an economic compensation scheme to make individually rational drivers agree to proposed modifications in their assigned clients. We carried out a set of experiments, where several commonly used assignment strategies are compared to three different instantiations of our heuristic algorithm. The results indicate that our proposal has the potential to reduce customer waiting times in fleets of autonomous taxis, while being also beneficial from an economic point of view.

基于排队论的机场出租车调度问题研究

基于排队论的机场出租车调度问题研究

INFLUENCE OF INSTITUTIONAL CHANGES OF THE STATE CADASTRAL ASSESSMENT ON THE TAXATION OF THE REAL ESTATE

In article the institutional changes which have happened in the state cadastral assessment and their influence on the taxation of real estate objects are considered. Increase in tax assignments due to change of the state cadastral assessment in the Penza region is according to official figures predicted.

CADASTRAL COSTAS AN INSTRUMENT FOR TAX OPTIMIZATION AND FACTOR OF ENSURING THE FINANCIAL SUSTAINABILITY OF THE EDUCATIONAL INSTITUTION

Category of article: Case. The purpose of writing the present article is the research of influence of evolution of cadastral assessraent institute on activity and financial stability of Russian higher education institutions. During the analysis it has been established that introduction of cadastral cost in practice of Russian education activity together with changed rules of taxes subsidizing and other developing negative tendencies of the last years significantly increases financial load of educational institutions. In terras of raethodology the conducted research is based on the systera analysis of changes of the Russian legislation and also practice of assessment and contest of cadastral assessment in Russian regions (using the example of Tambov region). Based on the outcomes of the conducted research the following results and conclusions are received: • changes of 2016 concerning subsidizing of a land tax significantly increased financial load of the Russian educational institutions which required additional funds formed at the expense of non-budgetary sources; • the changes in an order of payment of the organizations property tax which took place in 2014 can increase tax assignments on the specified tax in the long term; • further introduction of institute of cadastral assessment into the work of higher education institutions creates threat to their financial stability. Considering that cadastral cost in the majority of Russian regions is overstated, on the practical level the work of financial management should be directed to reducing it to market level. The procedure of cadastral cost contest is accurately regulated by the legislation and requires close attention of higher education institutions management. The main value of the present article is in consideration of cadastral assessment institute as a threat factor to financial stability of the Russian higher education institutions. The article shows mechanism of such threat (already existing and potential). Authors input is formulated in the form of recommendations to management of educational institutions concerning optimization of land and property taxes.

Long-term Determinants Long-term Determinants of the Size of the Non-profit Sector Serving Households in the Visegrad Countries

The article investigates differences in socioeconomic determinants of the size of the nonprofit sector serving in the Visegrad Countries. The question is whether there are different power and direction of socioeconomic determinants of the size of the nonprofit sector serving households. The results are based on panel data regression in 2000-2014. GDP per capita is the significant determinant of the nonprofit sector in the country with no tax assignation. The different systems of care for the elderly have an impact on the determinants of the size of the nonprofit sector serving households (old-age dependency ratio, life expectation index). The government failure theory was established only in the Czech Republic where is an obvious competition between non-profit sector and health care system. In the most Visegrad countries, nonprofit organizations help governmental sector to cope with increasing number of refugees in need coming from war regions. DOI: http://dx.doi.org/10.5755/j01.ee.28.5.19254

O secularismo europeu:análise dos mecanismos de financiamento das igrejas e confissões religiosas em seis países europeus

Resumo Este estudo examina os padrões de financiamento público e privado e os processos administrativos adjacentes de um grupo de países europeus de maioria católica, no qual vigora um modelo de relação Estado-religiões específico: separação com cooperação, hierarquização de igrejas e liberdade religiosa. Por meio da análise do nosso objeto de estudo, o financiamento das instituições religiosas, criar-se-á um diálogo mais abrangente sobre o secularismo. Assim sendo, é proposto um exame dos marcos legais e da evolução dos instrumentos de alocação de verbas – contrapartidas financeiras, benefícios fiscais diretos e indiretos ou consignações fiscais – que os Estados e os contribuintes oferecem ou podem oferecer às igrejas e confissões religiosas. A metodologia utilizada para comparar Áustria, Eslováquia, Espanha, Itália, Polônia e Portugal ajudar-nos-á a refletir sobre os desafios e tendências da relação Estado-religiões nas sociedades europeias hodiernas.

Implementasi Program Bpjs Kesehatan di Puskesmas Bandarharjo Semarang Utara

Tax policy implementation of the groundwater in the city of Semarang is fully set forth in the applicable local number 8 Year 2011 Tax On groundwater. The authorized agency in terms of management of this groundwater is tax Agency income area of Semarang (Bapenda). The inception of local regulations that govern the tax on groundwater is one of the efforts to maintain the sustainability and curbing the use of groundwater, in order to be used on an ongoing basis and perform tax as a source of income the State useful for development. This research aims to describe how the implementation of the regional city of Semarang number 8 Year 2011 Tax of Groundwater in particular of article 5 paragraph 5 as well as know the factor endowments and the regulatory barrier to the area. Type of this research is descriptive research with qualitative approach method. The results showed in the implementation regulations of the area found that the content of the regulation area is seen from the base of the imposition and tax rates, the procedures for voting, the voting, and tax calculations, procedures, assignment of payment billing, tax, objection or appeal, as well as administrative sanctions have not been effective. In this study also found supporters and restricting factors i.e. standard regional income agency city of Semarang, resources, implementing agent character, communication between environmental organizations, and economic, social, political. Recommendations that can be given is the increased intensity of the socialization of local regulations, strengthening coordination between the implementing parties, increased human resources, cooperation with other parties to support the implementation of local regulations such.

Analýza souladu rozpočtového určení daní v České republice a pravidel veřejné podpory - časovaná bomba veřejných financí?

Cílem článku je zjistit, zdali zákon o rozpočtovém určení daní platný v České republice nenarušuje skrze zvýhodněné podmínky v případě hlavního města Prahy pravidla veřejné podpory Evropské unie. Výsledkem práce je zjištění, že současné znění zákona o rozpočtovém určení daní zvýhodňuje hospodářsky nejvyspělejší region České republiky, z čehož mají prospěch podniky na území hlavního města Prahy působící, a že toto zvýhodnění jde proti pravidlům veřejné podpory. Tato situace naplňuje znaky nedovolené veřejné podpory, která může být ze strany Evropské komise napadnuta. Sporným ustanovením zákona o rozpočtovém určení daní je to, které hlavnímu městu Praze přisuzuje významně vyšší přepočítací koeficient, což činí výnosy ze sdílených daní vztažených na jednoho obyvatele několikanásobně vyšší než v případě ostatních obcí. Změna těchto přepočítacích koeficientů by mohla být vhodným řešením.

The Politics of Central Tax Collection in China since 1994: local collusion and political control

The central leaders in China adopted a tax assignment system and centralized taxation in 1994 with the goal of increasing central tax revenues. By setting up the National Tax Bureau, the central leaders intended to leave central tax collection undisturbed by local influences. However, informal practices at the local level revealed that the local governments colluded with the central tax bureaucrats stationed in their regions at the expense of central interests. The need to develop local economies, an important task assigned to local governments, is one important reason behind local interference in central tax collection. This study finds that the central government coped with this problem by changing the incentives of the provincial party secretaries through linking central tax collection in a jurisdiction with their chance of promotion.

Fiscal decentralization and environmental pollution: Evidence from Chinese panel data

China's environmental pollution casts a shadow on its economic success. Concerning fiscal decentralization, China introduced the rule-based tax assignment system in 1994. To avoid the structural change in underlying fiscal regimes, we use the provincial panel data during the period 1995–2010. We find that fiscal decentralization has no significant effect on environmental pollution as it is measured per capita emission of wastewater, waste gas or solid waste in system GMM (Generalized method of moments) estimation. Our results are robust when we use different measures of fiscal decentralization. We further find that fiscal decentralization has a significant, positive effect on pollution abatement spending and pollutant discharge fees, which indicates possible mechanisms for fiscal decentralization to help protect the environment.

Налогообложение личных подсобных хозяйств на территории Средне-Волжского края

Much of the food and funds for the building industry went through taxes. During the thirties, private farms were subject to a rather complicated system of taxes. They can be divided into several groups: natural (tax for meat supply, milk, potato and wool), money (insurance, self-taxation, cultural duty, agricultural tax), indirect (loans for the creation of machine and tractor stations (Traktorotsentr shares), the second five-year plan, etc.; taking tax for a place in the market (one-time charge). These taxes are very different in importance and therefore possible to avoid them. If the natural taxes were high priority and almost did not develop, the money (especially local) had a fairly extensive system of benefits. However, this situation was ambiguous. Everything depended on the leadership of the district and village councils, which are adjusted to the specific tax assignments smallholdings. In some places, the authorities took the initiative to establish new taxes. These include: the establishment of tax for housing constructions in rural areas, the for coachman keeping, fire buildings, for an extra staff in rural councils, the beautification of the club. In other cases - unjustifiably inflated rates of existing taxes. A particular story - the imposition of fines and penalties on arrears. In some cases, local authorities have resorted to unjustified repression (assorted home, described the property, etc.). Despite the difficult conditions, during this period smallholders played a positive role in providing rural people with food. So in 1936, compared to the drought at 1930, there were no hunger in the Middle Volga region.

Vnímání užitečnosti veřejných služeb poskytovaných knihovnami - případová studie

The scientific studies are focused on the evaluation and the general perception of the public services value by their consumers. The benefit what flows from consumption of the services is in the middle of the interest. This paper focuses on the verification that the library consumers take in and evaluate the importance of the services. They can do it by answering the question about to for the library services (contingent valuation method). The paper analyses the dependence between willingness to pay and disposable income of the consumers. Next we want to present the application of the approaches based on willingness to pay by the tax assignation. It contains also the application of methods and summarizes the results what have been never presented in Czech Republic in library research field.