Tax Levy Research Articles

Evaluating the macroeconomic impact of environmental policies in New Zealand: A New Keynesian DSGE model to sustainability

This study enhances the environmental New Keynesian framework by integrating spatial spillover effects through a dynamic stochastic general equilibrium model. The simulation results reveal that while environmental regulations can lead to welfare losses, a carbon tax levy mitigates these losses more effectively than alternative approaches in New Zealand. What is surprising is the pro-cyclical nature of environmental policies. For spillovers, shocks to capital and labor tax rates substantially curtail emissions in adjacent regions. Further simulation substantiates that higher price dispersion necessitates a reduced growth rate of emissions. These conclusions compel New Zealand to explore diverse policy options for effectively decarbonizing the economy.

Perceptions of Individual Taxpayers towards Tax Avoidance: A Case Study of Cuttack District of Odisha

The primary and major source of revenue of any government is collection from the tax. The amount of tax revenue is expensed for the welfare of the public. Various provisions are laid down in the Income Tax Act, of 1961 for the levy and collection of tax. The taxpayers have to take the benefits of loopholes of the provisions for the reduction of tax burden and it is called Tax Avoidance which is a legal action. Ultimately, tax avoidance reduces the sources of revenue of the government. This paper attempts to study the perception of the individual taxpayers towards Tax Avoidance in Odisha. This study is based on both the primary and secondary sources of data. The primary data has been collected and compiled from the responses of 100 numbers of individual taxpayers. The secondary data have been collected and compiled from the various ancillary sources such as magazines, periodicals, journals, and some apparent websites. The data collected from these sources have been categorized and tabularized as per the necessities of the current study. There are various statistical and mathematical tools and techniques like the Chi-square test, percentage, trend Analysis, and Likert scale have been applied for the exploration and understanding of results. The present paper shows that a huge number of taxpayers or people are considering payment of taxes as a load in spite of the amount of tax is very less. The average perception of individual taxpayers differs significantly among different groups of the selected demographic and financial variables. The perception of individual taxpayers toward Tax Avoidance shows the adverse impact on the economic development of the country.

TRANSFORMING CONFLICT RESOLUTION: RESTORATIVE JUSTICE IN LAND DEED REGISTRATION

So far, sometimes victims feel dissatisfied with the results of judges' decisions regarding sanctions for perpetrators. The purpose of this study is to find out the urgency of Restorative Justice against the Office of the Land Act Maker (PPAT) and the completion of the law of the Bureau of the Property Act Makers (PPAT) who performed the clearance of Customs Procurement of Land and Buildings Rights (BPHTB) through restorative Justice. This type of research is empirical law research. This research is done in the City of Makassar, South Sulawesi Province. The data used are primary and secondary data, with field study techniques and library studies. The data collected is then analyzed qualitatively. The results of this study indicate that the Urgency of Restorative Justice, one of which is the restoration of the original situation, can be carried out against PPAT in the event of embezzlement of tax levies from the imposition of Fees on Acquisition of Land and Building Rights (BPHTB) embezzled by PPAT in the process of transferring rights to land and / or buildings, unless there are elements of harming the state or criminal acts of corruption, then Restorative Justice cannot be carried out. Although currently the concept of Restorative Justice has been contained in the settlement of corruption crimes, it is not yet fully implemented, because the settlement still focuses on prison sentences.

Truth and illusion: can a transparency reform contribute to accountable taxing behaviour?

ABSTRACT During property reassessment, local governments can take advantage of taxpayer uncertainty to raise property taxes with less public scrutiny – a form of so-called ‘fiscal illusion’. To address this phenomenon, North Carolina passed a law in 2003 requiring governments to publicly report their deviation from the revenue-neutral tax rate. We estimate the effect of this transparency reform on the extent of fiscal illusion in property taxes to understand the relationship between transparency and accountability. Using a difference-in-differences approach with county government data from 1990 to 2018, we find that counties increase property tax levies during property reassessment years, on average setting them 7.2 percent point higher than during non-reassessment years. We find that the 2003 transparency reform gradually reduced the amount of fiscal illusion and thereby contributed to more accountable taxing behaviours of governments.

Population growth in growing and declining cities: the role of balanced-budget increases in local government spending

Tiebout sorting describes people moving to communities that most closely match people's preferences over taxes and public services. This Tiebout equilibrium is disturbed when cities vote to increase taxes and spending. We study the effect of increased taxes and public spending on population growth in growing and declining cities. Using regression discontinuity to compare otherwise similar cities, we find increasing local government taxes and spending by 15% can increase population growth rates. The increase is only evident the year after the vote. For the general sample, the increase is 0.4 percentage points, but it is 0.8 percentage points (25% of a standard deviation) for growing cities with below-median percentages of elderly residents. In cities with declining population, passing large tax levies increases population growth rates by 0.9 percentage points the year after the vote—33% of a standard deviation. Instead of cutting taxes and services, cities with declining population might instead consider providing additional public services to stem population declines. Most migration studies use a fairly large geographical unit like states, counties, and urban areas; our study contributes to the literature by studying migration at the local government level (cities, villages, and townships).

Implementation of Regional Tax Collections in the Tax Sector of Non-Metal Minerals and Rocks That Do Not Have a People's Mining License in the Ogan Ilir District Area

This research focuses on implementing regional tax levies in the non-metallic mineral and rock tax sector, which still needs a community mining permit in the Ogan Ilir Regency Area. Regional tax levies are an essential instrument for local governments to optimize local revenue while regulating the exploitation of natural resources owned by the community. However, in the context of community mining, the implementation of tax collections often faces challenges such as awareness of obligations, non-compliance by entrepreneurs, and obstacles to mining legality.

The Economic Policy of Gábor Bethlen and Its Legal Implications

The background for this research and the writing of this article is that the 400<sup>th</sup> anniversary of the death of Gábor Bethlen is approaching, and the Corpus Juris Hungarici and some representatives of the Hungarian scholarly elite (see e.g. Trócsányi) play a significant role in the literature researched. The role of Gábor Bethlen Hungarian and Transylvanian history can be, and probably should not be, disputed, because his domestic, foreign and economic policies served to maintain the "Hungarian" state of the Principality of Transylvania. Its practical implementation can always be subject to so-called "criticism". In this respect, it is worth examining both the theoretical and the practical aspects, as well as the legal and economic-historical aspects, as far as possible, including tax and economic policy and, where appropriate, the various (even sociological) aspects of these, since their outline may be of assistance to the legislators of today. As a result of the research, it can be concluded that the Transylvanian state tax system is particularly striking in this respect; the levying of taxes without regard to the mate-rial strength of the subjects is in stark contrast to the idea that Transylvania in this period can be equated with absolu-tism in the Western sense, nor does it elevate the Principality of Transylvania to the rank of Western absolutism, although it was an indication of the prince's unlimited power that he could "abolish" the Diet. The reason for this was that he did not change the structure of the estates and central govern-ment that had existed since 1541.

Taxability of Agricultural Income in India: A Study

Tax contributes substantial amount of revenue to the Government. Income Tax Act,1961 exempts agricultural income from taxation. The Act benefits the rural agriculturalists with exiguous income, but large scale farmers and agricultural companies essentially manipulate it and, thus, violate the motive of the clause. While the economists and Government-appointed committees firmly contend for levy of taxes on agricultural income in India on equity and efficacy cogitations, many others withstand cold-bloodedly. There appears monophonic dun to empower the Central Government to levy taxes precisely on agricultural incomes. Apropos the proposed taxation of agricultural income, the present paper examines different aspects of taxation of agricultural income under the Act besides certain primal concerns. Persistent under-taxation of agricultural sector in India precipitates solemn deformity and causes modest overall tax compliance. The researcher, therefore, suggests taxation of agricultural income with others under the Central Government.

The Effects of Property Tax Levy Limits on School Infrastructure Assets and Expenditures: The Case of New York

This is the first study to examine the potential effects of property tax levy limits on school infrastructure assets and expenditures (IAE). Specifically, we examine how the limit on school district’s property tax levy in New York may affect school IAE. Although this limit imposes a restriction only on operating, rather than capital, property tax levy, we hypothesize that the limit may have spillover effects on school IAE. We examine this hypothesis by employing a difference-in-differences estimation approach together with an event-study design on a panel of school districts between 2011 and 2020. We find that at-limit school districts that exhaust their limit, especially urban high-need districts, reduce the expenditures on machinery and equipment. In addition, the limit has a negative effect on rural high-need infrastructure assets captured by the building value. We also find that at-limit school districts do not issue more debt and that urban high-need districts seek out more matching state infrastructure aid. All these results indicate that school districts that are most likely to be constrained by the limit treat operation and capital resources as complements rather than substitutes.

Environmental protection tax collection, financing constraints, and corporate green technology innovation

The article empirically examines the relationship between environmental protection tax levy and enterprises’ green technology innovation and the moderating effect of financing constraints between the two with a sample of heavy polluters listed in A-share companies in Shanghai and Shenzhen from 2015 to 2021. It is found that the levy of environmental protection tax significantly promotes the green technology innovation investment of heavily polluting enterprises. It is further found that enterprise financing constraints have a negative moderating effect in the process of environmental protection tax stimulating enterprise innovation input. The article proposes to continue to strengthen the reform of environmental protection tax to form a collection model with both incentives and constraints and at the same time, to improve the financing efficiency of enterprises through green digital finance to alleviate the impact of financing constraints on enterprise technological innovation.

Effectiveness of West Lombok Regency Hotel and Restaurant Tax Revenue

A developed region is the goal of development. Progress is meant here to be advanced economically, socially and the advancement of human resources owned by the region. Meanwhile, development is meant to build society as a whole, namely development that covers all aspects of society's life that can function. harmony and balance in all fields in order to create a just and prosperous society that is equally material and spiritual.This research uses descriptive analysis methods. The calculation of the numbers uses the formula for contribution, effectiveness, and measuring the efficiency ratio. Contribution Analysis is an analysis used to find out how much contribution can be made from Hotel and Restaurant tax revenues to the Original Regional Income of West Lombok Regency. Overall, for the hotel sector, tax levies in West Lombok Regency are in the ineffective category, because the actual tax that can be achieved is almost always below the predetermined target, with the exception of restaurant tax, the tax levy collected exceeds 100% or exceeds the predetermined target in the year 2022 and 2022 tax collection is in the very effective category.

Fire protection services and house prices: A regression discontinuity investigation

Despite its importance as a public good, little research studies how fire protection services affect housing markets or other economic outcomes. We focus on fire levies that are up for renewal so that the timing of the levy is exogenous, to help preserve the independence of votes. We use regression discontinuity to compare the price of houses in fire districts that barely pass and fail to renew a fire tax levy. House values drop at least 6.7 % the year after a community votes to cut fire protection funding, which is a quarter of a standard deviation of sale price and larger than the capitalization of crime, school quality, or environmental quality. Tax levies representing more than the median 18.8 % funding drop elicit a larger drop in house prices. The short-term decrease does not persist, though, suggesting limited awareness and a decline in risk perception over time by buyers and sellers.

Reflections on Doing a Good Job of Individual Income Tax Collection and Administration in Grassroots Tax Departments

With the economic development, the amount of per capita disposable income has increased dramatically, and the income gap between the natural person subjects has become bigger and bigger, while the personal income tax has gradually become one of the important taxes in the tax collection and management after going through seven reforms, playing a more significant role in regulating the distribution of income and promoting the fairness of taxation. In the context of the current individual tax reform, combined with the requirements of deepening the reform of the levy and administration system, four countermeasures are proposed from the situation of individual income tax levy and administration of grass-roots tax departments, such as strengthening the legal protection, enhancing tax compliance, strengthening data sharing, and strengthening the support of talents.

Conceptualisation of Nation Brands to Attract Foreign Direct Investment: An Integrated Model

A nation brand is defined as a brand of a country. Nations are not only political and sovereign entities, but also business entities that conduct foreign trade, promote talent and innovation, create knowledge, levy taxes and enact laws. As a whole, nations accumulate wealth, power and status and leverage their brand identities to further their strategic interests. This article looks at the theories of nation branding and its implications on attracting foreign direct investment (FDI). FDI inflow has been studied by various researchers. The impact of nation branding on FDI has not been studied from an integrated perspective. This article analyses all the papers published in the field from 1969 when the genre of research was first mentioned in management literature and the factors presented by various researchers and place brand practitioners up to 2022 and combines them all into one integrated statistically testable model. The article analyses the factors from three perspectives—that of the governments and investment promotion agencies, external brand analysts and ranking consultancies as well as that of the investors.

Perceptions on disabilities and illnesses in late Joseon Korea

This paper seeks to delineate and explain changing public perceptions towards those who suffered from deafness, blindness, or intellectual disability in Joseon Korea. In the fifteenth century, the Great Code of State Administration (경국대전, 經國大典 Gyeongguk Daejeon) prohibited discrimination against the disabled. The deaf and blind in particular even enjoyed favorable attention. The state provided such economic benefits as exemption from taxes as a way to compensate them for their impaired abilities, thereby fostering a rather favorable social climate towards persons with disabilities. Some blind persons were even believed to have such special talent as fortune telling. In the eighteenth century, however, negative perceptions towards the disabled began to gain strength. Increasing frequency of documented references to disability as an object of mockery suggests that the state and the society alike viewed the disabled as ‘useless people’ (폐인). Mainly utilizing court histories, literary anthologies, army rosters (군적), and military division (군영) records, this paper argues that overall change in the Joseon economy fueled discrimination against the disabled. In particular, changes in the military defense system and its associated military tax (군포) significantly contributed to the negative portrayal, as the new practice tended to divide the population into households collectively responsible for tax levies. By the nineteenth century, the state’s harsher treatment of the disabled set the stage for outright discrimination against disabled in modern Korea, exacerbated by the introduction of the Western notion of eugenics.

THE ROLE OF CUSTOMS IN SUPPORTING THE DEVELOPMENT OF NEW AND RENEWABLE ENERGY IN INDONESIA

The development of renewable energy in Indonesia has experienced ups and downs due to technological barriers and inadequate economic conditions. This research has the aim of knowing the role of customs in encouraging the development and utilization of renewable energy and knowing the customs facilities provided to encourage the development and utilization of renewable energy. In this research, a qualitative research method will be used. data is obtained from interviews with related parties. Customs has an important role in the development of renewable energy. The first role is customs as a regulator. The second role performed by customs is to be a facilitator. The facility is in the form of a reduction in tax levies, namely exemption from import duties and not levied import tax. Customs agencies are proven to have a role in renewable energy development.

DESIGN OF CRYPTOCURRENCY INVESTMENT TRANSACTION MODEL AS AN EFFORT TO INCREASE STATE REVENUE THROUGH DIGITAL ASSET INSTRUMENT RATES AND TAXES IN INDONESIA

This research will discuss the design of cryptocurrency transaction models as an effort to increase state income. The main factor that must be met in order to be legal in Indonesia is special regulations related to cryptocurrency. Developing special regulations related to cryptocurrency is actually an important step for the Indonesian state. For example, in developed countries such as the United States, Japan and Singapore, tax regulations related to cryptocurrency have been prepared. Especially at this time, technological developments, especially digital or virtual systems, are very rapid. So it can be predicted that various new virtual currencies that are similar or even more sophisticated and more complex than the ones that exist today will continue to emerge in the future. Determining the basis for tax levies for Cryptocurrency digital assets needs to be done based on the virtual currency units or also based on their value when converted to foreign currency such as rupiah or USD. Apart from that, it is also necessary to classify the type of tax that will be imposed on Cryptocurrency, whether it will be the object of income tax (PPh 21), profit income tax on exchange rate differences or income tax on capital gains (PPh article 4 paragraph 2) or VAT. This research actually started with attention to the many demands from Bitcoin users in Indonesia who wanted to have legal protection rights in the cryptocurrency transaction process, because in several other countries such as Singapore Bitcoin has become a legal financial investment option and is regulated and supervised by the government and the State Financial Authority. the. So the researcher intends to study in more depth how the Cryptocurrency transaction system can be supervised and controlled by the government, so that later a "Legal Cryptocurrency" Regulation can emerge with a "Digital Asset Transaction Tax" quotation system to be able to accommodate several interests of the Indonesian public and government.

Kepastian Hukum Pengenaan BPHTB kepada Pemilik Tanah dan / atau Bangunan yang Belum Bersetifikat dalam Rangka Pendaftaran Tanah Sistematis Lengkap

Land is the most important agrarian aspect of a country which has cultural, political, social, and economic value. The need for registration by the land owner, where this registration is carried out at the land office can guarantee land control by a party by obtaining a land certificate. The certificate exists as proof that the party occupies and controls and has rights to the land. Disputes often lead to chaos or disparities due to commotion between communities fighting over land rights. Land Registration According to Article 1 Paragraph 1 of Government Regulation Number 24 of 1997 is the continuation of activities carried out by public bodies in a place that are continuous and regular, including sorting, handling, bookkeeping, as well as presenting and maintaining actual and juridical information. Information, as a guide and note, regarding a collection of information. The Land Rights Registrar can revoke tax levies if there is valid evidence through an authentic deed of land maintenance and registration. This tax collection will later be deposited by the Land Rights Registrar to the regional revenue office usually abbreviated to the Regional Revenue Office to provide legal certainty and protection for interested parties. Land registration activities are a form of government concern and fees for registering land and building rights are a form of tax on land registration. This tax is to ensure the continuity of land rights owned by individuals or entities over that land.

전자담배의 과세형평성에 관한 연구

As liquid e-cigarettes were distributed and sold in Korea, the definition and taxation basis for e-cigarettes were newly established in regulations related to tax levies such as the Local Tax Act related to tobacco taxation, and the law was revised again to impose tax levies at 89% of general cigarettes as cigarette-type e-cigarettes emerged. However, since e-cigarettes are taxed at a lower level than general cigarettes without a clear basis, it is necessary to discuss this. As can be seen in the previous study (Darshak Sanghavi, 2014), in fact, in order to reduce the smoking rate, it may be more effective to prevent the first smoking of adolescents rather than inducing smokers to quit smoking. Therefore, relatively less tax charges should not be imposed on e-cigarettes, giving the effect of encouraging smoking of e-cigarettes.
 In terms of taxation equity with general cigarettes and smoking cessation policies, it is necessary to revise part of the Local Tax Act so that e-cigarettes can be taxed at the same level as general cigarettes, and through the revision of the Individual Consumption Tax Act and the National Health Promotion Act, the level of tax charges for general cigarettes and e-cigarettes must be the same. Currently, e-cigarettes are taxed lower to encourage smoking of e-cigarettes.This study attempted to summarize the problem of taxation equity of e-cigarettes, which has been discussed continuously, and to suggest a solution to this. It is hoped that the results of this study will further rationalize the taxation system of tobacco-related tax charges in Korea and contribute a little to the establishment of taxation policies that both smokers and non-smokers can agree on.

Excellent Customer Services and Tax Revenue Generation: A Theoretical and Conceptual Review

Revenue generation from taxpayers is one prime and important component of government fiscal acquisitions. Taxation is the process of levying and collection of tax from taxable persons and organizations or establishments. The objectives of government using taxation include revenue generation to help the government to finance increasing public sector expenditure and to promote social, economic and good governance through provision of merit goods. Merit goods include health and education that must not be left solely to private hands, though private participation should also be encouraged. Revenue generated from tax can also be used to provide commonly consumed goods and services for which individuals cannot be levied. Public goods include internal security through maintenance of law and order by police and other security agencies, external security through defense against external aggression by Navy, Army and Air Forces, and provision of basic amenities such as pipe borne water, street lights and roads. We reviewed tax customer services provided by internal revenue agencies and explore options that are available for excellent customer services to be provided in this parlance. We conclude by identifying gaps in the research domain as a way of setting the stage for further research on the subject matter Keywords: Revenue, Government, Tax, Taxation, Public Good, Fiscal, Finance, Security, Customers Journal Reference Format: Obadeyi Juliana Adepeju & Adeyemo, Felicia (2023): Excellent Customer Services and Tax Revenue Generation - Theoretical and Conceptual Review. Social Informatics, Business, Politics, L:aw, Environmental Sciences & Technology Journal. Vol. 9, No. 3. Pp 9-20 www.isteams/socialinformaticsjournal. dx.doi.org/10.22624/AIMS/SIJ/V9N3P2.