ABSTRACT This article offers a case-based demonstration from Florida’s Space Coast of how COVID-19 era fiscal policy and behavioural responses translated into a temporary, measurable surge in county-level tourism tax receipts. It contributes to the literature by bridging macroeconomic theories of consumption smoothing and savings drawdowns with applied tourism analysis. The primary variable driving the study, estimated by Abdelrahman and Oliveira (2023), is accumulated excess savings, which essentially resulted from lockdown-induced spending constraints during a year in which more than $5 trillion in fiscal stimulus was introduced. At its peak in summer 2021, about $2.1 trillion in U.S. excess savings had accumulated, resulting in a pent-up demand that was subsequently released. From January 2022 through April 2024, we project a point estimate accrual for Brevard County, Florida of $7.3 million in real tourist development tax receipts above the pre-pandemic benchmark, constituting almost 14% of the tourist development tax revenues collected.

Industry arguments against public health policies that reduce the consumption of unhealthy commodities often include the assertion that the policy will harm the economy by reducing production and costing jobs. However, this argument does not consider that consumers may spend money previously used for unhealthy commodity consumption on other products, benefiting other sectors and potentially offsetting those negative economic consequences. In this study we aimed to estimate the macroeconomic impacts of reducing consumption of alcohol, tobacco, confectionary and gambling, accounting for reallocation of spending from these commodities to alternatives. We developed the open-source Commercial Determinants of Health Input-Output (CDOHIO) model version 1.1.0. CDOHIO models inter-sectoral linkages in the United Kingdom (UK) economy using published input-output tables to estimate the macroeconomic outcomes of changes in the total national consumer expenditure on selected unhealthy commodities and the reallocation of this expenditure to other consumption. We modelled a 10% decrease in total consumer expenditure on (1) alcohol, (2) tobacco, (3) confectionary and (4) gambling, assuming that the reduced expenditure was reallocated entirely to other products. The comparator in each case was no change in expenditure. We analysed six economic outcomes: (i) output (the total value of production in the economy), (ii) tax receipts from employees, (iii) tax receipts from employers, (iv) full-time equivalent employment, (v) total net earnings to individuals, and (vi) Gross Value Added (GVA), which is the primary outcome measure used as a proxy for national Gross Domestic Product. For tobacco, confectionary and gambling, reduced spending was estimated to yield positive effects across all six measures. The total effect of a 10% reduction in confectionary spending was an increase in GVA of £0.389 billion (0.02%), for reduced spending on tobacco, +£1.859 billion GVA (+0.09%) and for gambling +£1.250 billion GVA (+0.06%). For alcohol, a 10% reduction in spending led to a small negative effect on GVA (-£0.134 billion, -0.01%), which is the net effect of positive effects of reduced spending on off-trade alcohol (+£2.543 billion) and negative effects of reduced spending on on-trade alcohol (-£2.677 billion). The potential negative macroeconomic impacts of reducing spending on tobacco, confectionary and gambling in the United Kingdom could be more than mitigated when consumers reallocate money spent on these products to other consumption. This is also the case for off-trade alcohol consumption, but not for on-trade alcohol consumption.

The article discusses the issues of specifics and the state of rental and property relations in the territory of Domodedovo, Moscow region. The activities of the Property Management Committee of the Domodedovo City District Administration are presented for the period 2023 and 2024. The main areas of activity in the field of disposal of real estate objects are presented in terms of the formation of land plots from municipal ownership, registration on state cadastral registration and provision of land plots, municipal control over their use, analysis of land tax receipts and rent for the use of land and real estate, analysis of factors affecting the effectiveness of management and disposal of land resources. The Domodedovo municipality is a unit of the administrative structure of the Moscow region, which is located in close proximity to the capital of the Russian Federation, which is the dominant factor in the development and feature of land and property relations related to the demand and cost of land and the location of real estate.

Pilot of Health Care Workers Promoting Tax Filing and Receipt of Tax Credits for Low Income Families

The article presents the first edition of two Coptic ostraca held in the collection of the Dnipro Museum: one contains a fragmentary copy of Jesus’ apocryphal letter to Abgar and the other is a tax receipt from Djeme, dated to 717 AD. Keywords: Dnipro Museum, Coptic ostraca, Egypt, apocrypha, tax receipt.

This study examines how gross regional domestic product (GRDP), inflation, and investment affect local tax revenue in Aceh Province. The analysis uses secondary time-series data from Statistics Indonesia (BPS) Aceh Province and the Directorate General of Fiscal Balance (DJPK) covering 2010–2024. Multiple linear regression was employed to test both the partial and joint effects of the independent variables on local tax revenue. The results indicate that GRDP and investment have positive, statistically significant effects on local tax revenue in Aceh, while inflation has a negative, statistically insignificant effect. Taken together, GRDP, inflation, and investment jointly influence local tax revenue. These findings suggest that strengthening regional economic activity and increasing investment are important levers for improving local tax revenue performance in Aceh. In addition, local governments should enhance tax administration, taxpayer compliance, and enforcement to ensure that gains in economic activity and investment translate more effectively into higher local tax receipts.

IntroductionThe taxation of harmful commodities—including tobacco, alcohol and sugar-sweetened beverages (SSBs)—can reduce avertable health burdens while generating tax revenue to fund key government programmes. These tools are particularly useful in the current environment of constrained global fiscal space but remain underused.MethodsWe simulated the economic effects of taxing cigarettes, alcohol and SSBs over a 5-year period employing mathematical models informed by global economic and consumption data. Historical trends were used to project baseline consumption trajectories for each commodity. For countries with missing data, price, consumption and tax information were imputed using regional and income group averages, enabling global coverage. Tax-induced price increases of 20% and 50% were simulated.ResultsTaxes that raise retail prices by 20% would generate US$388.73 billion in additional global tax revenue annually, comprising US$104.20 (95% UI: US$92.70–US$115.48) billion from tobacco, US$202.67 (95% UI: US$191.68–US$213.69) billion from alcohol, and US$81.86 (95% UI: US$68.36–US$94.93) billion from SSBs. At 50%, the total additional revenue would be US$684.75 billion annually. As a proportion of health spending, lower-income countries generate more tax revenue than higher-income countries.ConclusionExcise tax increases on tobacco, alcohol and SSBs can raise substantial government revenues, which could enable increased public health and social spending. By providing short-term revenue projections, this study offers timely insights to inform near-term fiscal policy decisions, particularly in low- and middle-income countries facing fiscal constraints. Future research should explore the taxation of related goods, including ultraprocessed foods and e-cigarettes.

Taxes are the primary source of state revenue, playing a crucial role in financing national development and supporting government administration. With the increasing development of the times, tax revenues can contribute to state development, so transparency is essential. The Directorate General of Taxes (DGT) is promoting digitalization in various aspects of tax management. One such step is the transition from a manual system to an electronic tax receipt system (e-billing system). This system replaces the manual mechanism previously used in the tax payment process. E-billing allows taxpayers to create billing codes independently and make payments online. The objectives of this study are to analyze the impact of the transition from a manual system to an electronic system on the efficiency and effectiveness of tax administration, to evaluate the influence of the electronic system on the work efficiency and service performance of the Tax Office (KPP), and to examine the security of taxpayer data and privacy, as well as their impact on trust in the e-billing system. Data analysis techniques used descriptive qualitative methods, collecting data through interviews and documentation. The results of the analysis: the e-billing system at the Rungkut Surabaya Pratama Tax Office (KPP Pratama) has made a positive contribution to the efficiency of tax services, making it easier for taxpayers to create payment codes and fulfill their tax obligations independently, quickly, and transparently.

Tax receipts are needed to meet the basic functions of the State. During the last twenty-five years a number of reforms have been introduced in the arena of direct taxes. Direct taxes are grouped under two heads-corporation tax and taxes on income other than corporation tax. Direct tax reforms in India mainly comprise of reforms in corporation tax and reforms relating to exemption limit/threshold limit, rate structure, standard deduction, expanding tax base, improving tax collections and administrative reforms. Companies which comprise of domestic and foreign companies are subjected to flat rate. Reforms in this area have mainly comprised of reduction in tax rates. An attempt has been made in India to make the concept of income as broad as possible and tax is levied on ‘slab system basis’. During the last twenty five years, the general trend has been to increase the exemption limit /threshold limit, revise the tax slabs tax rates in dif erent income slabs, revise the period of holding and rates in respect of capital gains tax and has made tax administration more transparent, ef icient and tax-payer friendly. As a result tax base has expanded and direct tax collections have gone up considerably. However, certain areas of concern still remain which include nearly constant tax-GDP ratio, lower tax buoyancy, continued tax avoidance and evasion and problems of arrears of assessment and collections, as also pendency of appeals. Broadening of tax base is necessary to ensure growth of revenue . there should be sustained expansion of coverage and judicious use of dif erential rates. There should be complete integration of agricultural and non-agricultural incomes for tax purposes. The fight against tax evasion and corruption should be continuous and sustained and family should be the unit of assessment.

Abstract The Spanish encomienda, a colonial forced-labour institution that lasted three centuries, killed many indigenous people and caused others to flee into nomadism. What were its long-term effects? We digitize a great deal of historical data from the mid-1500s onwards, impute prehispanic populations at municipal level, and reconstruct the Spanish conquerors’ route through Colombia using detailed topographical features to calculate their least-cost path. We show that Colombian municipalities with encomiendas in 1560 enjoy better outcomes today across multiple dimensions of development than those without: higher municipal GDP per capita, tax receipts, and educational attainment; lower infant mortality, poverty, and unsatisfied basic needs; larger populations; and superior fiscal performance and bureaucratic efficiency, but also higher inequality. Why? Mediation analysis using data on local institutions, populations and racial composition in 1794 shows that encomiendas affected development primarily by helping build the local state. Deep historical evidence fleshes out how encomenderos founded local institutions early on in the places they settled. Places lacking encomiendas also lacked local states, often for centuries. Local institutions mobilized public investment in ways that doubtless suited encomenderos, but, over time, spurred greater economic and human development.

The relationship between environmental tax revenue and sustainable development indicators is central to assessing the effectiveness of sustainability policies. Drawing on World Bank data (2015–2021), this study employs a quantitative and correlational approach to examine how environmental tax receipts relate to renewable energy generation, CO₂ emissions, pollution indices, and land-use patterns across Latin America. The findings reveal a predominantly negative correlation, indicating that environmental taxes exhibit limited effectiveness in the region. The results underscore the need to reinforce fiscal policy frameworks so that green taxation is more closely aligned with the Sustainable Development Goals.

This article contrasts social and taxpayer return on investment measures of the vocational rehabilitation (VR) program in Virginia. To do this, we use the analyses in prior work which demonstrates substantial social return to Virginia’s VR program. Using this estimated model and administrative data on VR clients in Virginia, we simulate earnings that would be realized with and without VR service receipt by each client and estimate the costs of the services provided to each client. Then, given these simulation results, we compute the taxpayer return on investment. Since most VR recipients have a weak attachment to the labor market (i.e., relatively low employment rates and earnings), the relatively large estimated impact of VR on earnings translates into only a small impact on the taxpayer return. That is, the cost of VR is large relative to the lifetime changes in tax receipt. In particular, we estimate that only 29% of VR recipients have a positive taxpayer return.

This study aims to determine the influence of tax audits and tax sanctions on the income tax (PPh) revenue from individual taxpayers at the Pratama Tax Office (KPP) Bandung Bojonagara during the 2016–2024 period. The research method used is a quantitative research method with a multiple linear regression analysis model. The data used is secondary data. The results of the study show that Tax Audit partially has no effect on Personal Income Tax Revenue, while Tax Sanctions partially have a significant effect on Personal Income Tax Receipt. Tax Audit and Tax Sanctions simultaneously have a significant effect on Personal Income Tax Revenue.

The use of innovative digital technologies is conditioned by the need to minimize tax gaps, increase tax receipts, fees and contributions, as well as to reduce the share of the shadow economy. The article discusses the specifics of the development of the tax control system in the digital ecosystem. The article analyzes the activities of tax authorities in the context of digitalization and defines the prospects for the development of tax administration.

Ireland’s reliance on corporate income tax (CIT) receipts from multinational enterprises (MNEs), concentrated in a small number of companies, presents significant risks to the budget. This paper proposes to strengthen the national fiscal framework by establishing a prudent medium-term debt anchor and an expenditure rule to guide the annual budget process. We first establish a prudent debt anchor for Ireland by calibrating CIT shocks and simulating possible debt trajectories. Second, we propose an operational rule based on multi-year expenditure ceilings that stabilizes debt at the anchor level while accounting for the economy’s cyclical positions.

Ireland’s reliance on corporate income tax (CIT) receipts from multinational enterprises, concentrated in a small number of companies, presents significant risks to the budget. The uncertain nature of this revenue calls for a robust fiscal framework to safeguard public finances. This paper proposes strengthening the national fiscal framework by establishing a prudent medium-term debt anchor and an expenditure rule to guide the annual budget process. We first establish a prudent debt anchor for Ireland by calibrating CIT shocks and simulating possible debt trajectories. Second, we propose an operational rule based on multi-year expenditure ceilings. The ceilings are calibrated such as to stabilize debt at the anchor level while accounting for the economy’s cyclical position. Although tailored to Ireland, the methodology employed has broader applicability for designing effective fiscal rules.

Abstract This article presents a new overview of lashneu of Djeme and examines whether unspecified signatories of tax receipts and a pair identified as meiz(oteroi), who have been proposed as possible village headmen, are to be included in the overview. A chronological study, in which the succession of lashneu is reconstructed, demonstrates that most pairs who are not explicitly identified as village headmen held a different function.

The current review questions the implementation, benefits, and difficulties of the Goods and Services Tax (GST) in India through the synthesis of the available empirical evidence provided by the research papers published between 2014 and 2023. Key findings depict GST as a radical reform, which aims at creating a single, open tax system that operates on the principle of One Nation, One Tax hence eradicating cascading effects and promoting economic growth through indirect taxation simplification. The benefits described are: augmented tax receipts, reduced corruption, increased supply-chain performance, and long-term benefits to the sectors that can be large enterprises and micro-, small-, and medium-sized enterprises (MSMEs), which are better input-tax credits and formalisation of informal activity. However, identified impediments include the initial compliance limitations, high prices of MSMEs, insufficient infrastructures, and short-lived inflationary pressures especially in areas in which the unorganised sector forms the major part. Researchers highlight the urgency of the administrative interventions, education of the stakeholders and continuous improvements to achieve the maximum potential of GST. On the whole, despite the initial obstacles to its implementation, GST can be described as a positive step towards economic growth, and it is through its effective implementation that scholars believe that the Indian economy will be able to develop sustainably and become more competitive in the global marketplace.

The purpose of this study was to determine the effectiveness of restaurant tax and its contribution to the Local Own Source Revenue of Central Maluku Regency. This type of research is quantitative descriptive research, which refers to the list of restaurant tax receipts and financial reports of Central Maluku Regency from 2019 to 2023. The data source in this study is secondary data. The data collection method uses the documentation method. The results of the analysis show that the average value of restaurant tax effectiveness is 74.41% so that it is included in the less effective category. While the results of the calculation of the average contribution value show that restaurant tax has no contribution to Local Own Source Revenue . Keywords: effectiveness, contribution, restaurant tax, local own source revenue

The tax reform of 2025 has become one of the largest changes in recent decades. The groundbreaking changes in tax legislation adopted as part of the tax reform raise many questions among representatives of small and medium-sized businesses. This explains the relevance of the research topic. The purpose of the study is to analyze the most important changes introduced in business taxation in connection with the announced tax reform. The objectives of the study are to identify both the positive and negative sides of the tax reform based on the study of changes in tax legislation, including issues of taxation of small businesses in connection with applying the simplified taxation system, and to assess the degree of their impact on the budgets of the budgetary system of the Russian Federation. Materials and methods. The information base of the study was data from reports of the Federal Tax Service of the Russian Federation on the accrual and receipt of taxes and fees to the budgets of the country's budgetary system, reports on the tax base and the structure of tax accruals for which changes are envisaged, and federal laws that amended the Tax Code of the Russian Federation. The study was conducted using research methods generally accepted in economics: analysis and synthesis, generalization, comparison, etc. Results. The main directions of tax reform – 2025 are examined. A comparative assessment of tax revenues in 2020 and 2023 is made. The following trends were identified: tax changes are aimed at increasing the tax burden on taxpayers and budget revenues of the budgetary system of the Russian Federation, primarily the federal budget. Conclusions. Tax changes are mainly of a fiscal nature, and the tax burden will increase not only on businesses, but also on individuals (both directly with the introduction of a progressive scale of personal income tax, and indirectly through an increase in the tax burden on businesses and subsequent transfer to end users), which will eventually result in an increase in budget receipts. Due to the tax reform, the burden on businesses will increase, budget revenues will increase, but the situation of regional and local budgets will not improve.