Transfer Fees Research Articles

Burying the head in the sand a bit deeper?

This article follows from the 2022 publication of a book by the same author on financial malpractices in the world of professional football, titled Ostrageous. As the title suggests, that book both covered the outrageous business patterns and habits – and the associated financial crime risks – that have manifested themselves in this line of industry and our inclination to turn a blind eye to these developments (portrayed by the image of the ostrich). The article focusses on the aftermath of the publication of the book and addresses the main reasons why the image of the ostrich has turned out to be even more powerful than the author thought at first sight. While the book has led to a vivid debate in the academic world on the future of professional football, the professional football industry itself remained reluctant in accepting invitations to discuss the crime problems in the sector more in depth. In the second part of the article, the author suggests some strategies that may contribute in making the market of European professional football more receptive to a constructive debate about the astronomical transfer fees, the ease in which extremely wealthy investors can buy their way into clubs, the schemes used to evade tax or launder illegal assets, and a number of other structural problems facing the industry.

Asymmetric effects of remittances on output in expansions and recessions

Using non-linear methods, we argue that current research on estimates of remittance multipliers in expansions and recessions may yield biased results by ignoring whether remittances are increasing or decreasing. We employ an extended non-linear ARDL model to decompose remittance data into positive and negative shocks during expansions and recessions with data from the top eight remittance-receiving developing countries. We find that a decline in remittances will reduce output in expansions. Second, an increase in remittances will increase output during recessions. Positive remittance shocks are not associated with output in expansions, nor generally are negative remittance shocks in recessions. The managerial implications are twofold. First, policymakers can use remittances to counteract recessions in the receiving country by implementing favorable remittance policies, such as reducing transfer fees. Second, if remittances are maintained in expansions, future recessions can potentially be managed.

Statistical Modeling of Football Players’ Transfer Fees Worldwide

Professional football clubs invest vast amounts of money in the recruitment of players. This article presents the latest advances in statistical modeling of the factors that market actors take into consideration to determine the transfer prices of professional football players. It extends to a global scale the econometric approach previously developed by the authors to evaluate the transfer prices of players under contract with clubs from the five major European leagues. The statistical technique used to build the model is multiple linear regression (MLR), with fees paid by clubs as an independent variable. The sample comprises over 8000 transactions of players transferred for money from clubs worldwide during the period stretching from July 2014 to March 2024. This paper shows that a statistical model can explain up to 85% of the differences in the transfer fees paid for players. Despite the specific cases and other possible distortions mentioned in the discussion, the use of a statistical model to determine player transfer prices is thus highly relevant on a global scale.

Does the Dual Representation System of Player Agents in International Football Benefit Players? An Economic Analysis

It is common in international football for the same agent to be paid both commission fees by the purchasing club for negotiating a player salary and a transfer fee. This dual representation creates a potential conflict of interest for the agent. The agent may not negotiate the highest salary for the player if a higher salary reduces the likelihood of a successful transfer by lowering the resources available for the transfer fee. We construct a gamble model of the transfer process and simulate the ex-ante agent commissions rates, expected player salary, transfer fee and club profit under the assumption of dual representation where the buying club pays all agent commissions. The assumption that the quality of the agent increases with the commission rate is essential to the model. Both the player and the club are better off when the club pays both commissions, however the agent is worse off.

Analysis of Public Service Performance at the Regional Revenue Agency (BAPENDA) of Bengkulu City

This article presents an analysis of public service performance at the Badan Pendapatan Daerah (Bapenda) of Bengkulu City, focusing on the collection of motor vehicle taxes and vehicle title transfer fees in 2023. In the context of this study, the effectiveness of Bapenda is analyzed across three aspects: production, quality, and efficiency, and is also examined from the dimensions of flexibility and employee satisfaction. The research method employs a descriptive-analytical approach by collecting data through observation, interviews, and analysis of related documents. The analysis results indicate that the effectiveness of Bapenda in managing regional revenue is still not optimal, particularly in terms of achieving revenue targets, service quality, and expenditure management efficiency. Although efforts have been made to verify the accountability of APBD implementation, errors in financial management by organizational units are still found. Based on these findings, it is concluded that Bapenda needs improvements in various aspects to enhance its effectiveness, including better coordination among units, increased understanding of applicable regulations, and improved employee satisfaction in performing verification tasks. The implications of this study highlight the importance of strengthening internal supervision and control in regional financial management to improve overall public service performance.

Analysis of Potential Motor Vehicle Tax Opportunities and Motor Vehicle Title Transfer Fee Opsens: Study in Central Lombok Regency

Analysis of Potential Motor Vehicle Tax Opportunities and Motor Vehicle Title Transfer Fee Opsens: Study in Central Lombok Regency

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

This research was conducted with the aim of examining the effect of Bleaching Motor Vehicle Tax, Exemption of Transfer Fee for Motor Vehicles, Socialization of Taxation and Online Tax Payments on Motor Vehicle Taxpayer Compliance at the SAMSAT Semarang I Office. Motor Vehicle Tax is the largest income of the provincial government so this is necessary maximized so that taxpayers obey to pay their obligations, one of the efforts that can be done by the provincial government is by procuring a program for the cancellation of motor vehicle tax fines and the exemption of motorized vehicle transfer fees. This needs to be supported by effective outreach and good service to make it easier for taxpayers to pay taxes, one of which is by making online tax payments. This research uses a quantitative type, namely with a questionnaire as a research instrument. The population in this study were 100 SAMSAT Semarang I taxpayers with accidental sampling as the data collection strategy. The tests used include: descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the Bleaching of Motor Vehicle Taxes, Exemption of Transfer Fees for Motor Vehicles and Tax Socialization have a significant effect on Motor Vehicle Taxpayer Compliance, while Online Tax Payments have no significant effect on Motor Vehicle Taxpayer Compliance at SAMSAT Semarang I.

Willingness to Pay in Choosing Pre-hospital Emergency Services in Iran: A Population-Based Discrete Choice Experiment

Providing pre-hospital emergency services is accessible in Iran but costly for the country’s health system. This study calculated the willingness to pay (WTP) for pre-hospital emergency services in Iran. Discrete choice experiment (DCE) was used to measure the population’s WTP for ambulance services focusing on time, price, and quality of services. Four hundred and sixty people in Rasht city, Iran, participated in this online survey. Participants preferred lower transfer fees (β = -0.7, P ˂ 0.05), lower time of reaching to the scene (β = -0.061, P ˂ 0.05), lower time to arrive to the hospitals (β = -0.038, P ˂ 0.05), Private ambulance (β = -0.151, P ˂ 0.05), and emergency medical services (EMS) technicians (β = 0.209, P ˂ 0.05). Patients’ WTP in selecting EMS services can help policymakers to provide the best services.

Why transfer fee systems improve market competition, and why the Bosman ruling was flawed

Over the years competitive balance has decreased in many football competitions in Europe. This means that the number of clubs with a realistic chance of winning important prizes has declined. Consequently, there is less choice for the many consumers who want to watch, or become fan of, a club from their own country that can win important prices. Put differently, in many national consumer markets competition has decreased. Unfortunately, the legal profession has paid insufficient attention to the effect of decreasing competitive balance on competition in consumer markets. This is also relevant for the Bosman ruling. The ruling prohibited transfer fees for out-of-contract players. This has led to a decrease in competitive balance. Therefore, the ruling has decreased the competition in national consumer markets. However, in making the ruling the European Court of Justice fully neglected the possibility of such a decrease. While it did apply the hard law concerning the free movement of workers, and it did take account of the specific features of the sport and the need for competitive balance more specifically (even though this was not decisive in the end), it neglected hard competition law as regards the competition in consumer markets. If it had not done so the ruling might have been different, and better for the football fans.

Digital payments and bank competition

This article examines how competition between banks and a digital PSP impacts the lending rate and the consumers’ use of payment instruments. The digital PSP offers a digital wallet and payment services, but does not offer credit. In contrast, banks invest their deposits in lending activities, which implies that they may incur some costs of adjusting their liquidity needs when consumers make payments. I show that the adoption of the digital wallet for payments may sometimes increase the volume of payments by bank deposit transfers and the lending rate. This results from banks’ trade-off between lowering their costs of liquidity when consumers pay from their digital wallet and reducing the revenues they receive from bank transfer fees.

Technology and communal culture of sharing and giving: implications on household savings behavior in Fiji

PurposeThis study examines how the introduction of mobile money transfers, while making it efficient and convenient to access funds, has affected rural households’ savings behavior and the banking sector.Design/methodology/approachThis study utilizes Fiji’s most recent agricultural census data to model the agricultural household’s saving decision. The study estimates an probit model to examine rural households' savings behavior. Furthermore, it utilizes time series secondary data to examine how funds transfer has been channeled to rural households in Fiji.FindingsFirstly, the results demonstrate that with the mobile money transfer platform launch, the banking sector has lost substantial money previously used to pass through its system, thus losing service fees and interest income. Furthermore, the findings demonstrate that those using mobile wallet platforms to receive money are more likely not to have a savings account with the bank. Noting the cultural systems and social settings of the native households and the ease of payments via the mobile platform, they tend to spend more on consumption rather than saving, thus making these households more vulnerable during shocks such as natural disasters.Originality/valueWhile mobile money transfer is hailed as a revolution, no research has yet picked up the downside to it, that of undermining the very effort by policymakers to get low-income rural households to save. Secondly, this study also highlights how mobile money transfer deprives the banking system of a significant transfer fee income and a source of funds to pool and lend to earn interest income. Furthermore, this study brings to the forefront a dichotomy about how a rural indigenous community sees the welfare and prosperity of their community much differently than what economics textbooks portray.

패널 고정효과모형을 활용한 사회맞춤형 산학협력 선도대학(LINC+) 사업의 효과성 분석

This study used a panel fixed-effects model to analyze the effectiveness of the LINC+ project, focusing on key industry-academia-related education-related performance indicators and industry-academia cooperation outcome indicators. Through this, the purpose is to derive policy implications for the effective promotion of local government-centered industry-academia-research cooperation projects after the RISE transition. The panel fixed effects model analysis to analyze the effectiveness of the LINC+ project was analyzed by analyzing the treatment effect according to participation in the LINC+ project and the treatment intensity effect according to the size of the project cost, and was further analyzed by controlling the annual trend line and university characteristics. . In this model, the treatment effect analysis model is a model that verifies the performance between participating and non-participating universities by inserting a dummy variable for project participation, and the treatment intensity effect analysis model is a model that takes the logarithm of the support amount for each university and inputs it to participate in the project. This is a model that confirms the effectiveness of projects depending on the size of inter-university support funds. As a result of analyzing the effectiveness of the project between participating and non-participating universities through a panel fixed effects model, the performance indicators that have a static effect on project participation and project costs are the ratio of students completing capstone design and technology transfer per full-time faculty member. It appeared as an import fee. On the other hand, performance indicators that had a negative effect on project participation and project expenses were domestic research performance, employment rate, and proportion of students completing 4 weeks of field training. Based on the above analysis results, future RISE plans to continuously improve and advance the performance of industry-academia-research cooperation are as follows. First, there is a need to encourage problem-solving, industry-academia-linked curriculum such as Capstone Design to be actively reflected in the RISE project in the future. Second, each local government needs to prepare support measures to increase technology transfer fees, which is a representative result of value creation through industry-academia cooperation under RISE. Third, institutional support should be strengthened so that local governments, local companies, and local universities can discover various field training institutions through close collaboration and receive substantial field training for more than 12 weeks. Lastly, for a more rigorous analysis of the employment rate of the LINC+ project, it is necessary to analyze the effectiveness of the project only for departments participating in the LINC+ project.

Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara

Taxpayer compliance is the obedience required for taxpayers in fulfilling their tax obligations. One of the tax obligations that must be carried out is paying motor vehicle taxes and transfer of motor vehicle tittle fee. However, there are problems that often occur so that the government is difficult to get more income from the PKB and BBNKB sectors, the purpose of this study is to analyze the compliance of motor vehicle tax and motor vehicle title transfer fees at the UPTD-PPD Samsat’s office in Southeast Minahasa Regency in 2018-2021, to find out and analyze the causes of community disobedience in paying motor vehicle tax and motor vehicle title transfer fees. The research method used is descriptive qualitative method. Based on the results of the study, it shows that the compliance in the UPTD-PPD Samsat office of Southeast Minahasa Regency is considered good. In the years 2018-2020, the realization has reached the target, but in 2021 the target was not achieved due to the presence of covid-19 which has hindered the economy of the community, and the target increase in 2021 is 40%, different from the years 2018-2020.

Consider implementing transfer fee model to benefit college sports programs

In international football — the sport we refer to as soccer here in the United States — a “transfer” refers to the reassigning of a player's registration from one football club to another. Typically, when a player transfer occurs, a negotiated compensation amount, or “transfer fee,” is paid by the interested team to the club that currently possesses the player's contractual rights. This financial transaction is seen as a necessary way to compensate the soon‐to‐be former club for the costs associated with the player's training, instruction, and development. (See bit.ly/3RPwqgD.)

Remodelling Regional Taxation Laws Based on Fiscal Decentralization to Increase Regional Tax Contributions in Bandar Lampung City Post the Implementation of Law Number 1 of 2022

The aim of this research is to analyze and determine the regional taxation model so that it can measure the potential of regional taxes and their contribution to the Regional Original Income of the City of Bandar Lampung, comparing the regional tax arrangements according to Law No.1 of 2022 with the existing regional regulations in the City of Bandar Lampung, so that it is known the impact on people's lives and regional finances of changes to regional tax arrangements in the City of Bandar Lampung. The research method used in this research is a normative juridical research method with a statutory approach and other related documents that apply in the field of regional taxation in Bandar Lampung City. The research results show that with the renewal of regional tax law after the issuance of Law No.1 of 2022, there is a potential for a decrease in tax revenue as a result of a reduction in tax rates for several types of regional taxes. However, on the other hand, there is a new type of tax that can be levied by the Bandar Lampung City government which has great potential in the form of Motor Vehicle Tax Option and Motor Vehicle Title Transfer Fee Opten which are rights that can be received directly by the Bandar Lampung City government.

Analysis of The Effectiveness of Motor Vehicle Tax Revenue and Motor Vehicle Title Transfer Fee at SAMSAT Rangkasbitung

ABSTRACT
 
 The purpose of this study was to analyze the effectiveness of Motor Vehicle Tax (PKB) and Motor Vehicle Title Transfer Fee (BBNKB) revenue and to develop efforts to increase PKB and BBNKB revenues at Samsat Rangkasbitung for the period 2018-2022. One measure of the success of PKB and BBNKB revenue is by calculating the effectiveness of PKB and BBNKB. The research method used is quantitative research with a descriptive approach. Meanwhile, the samples used were the target and realization reports of motor vehicle taxes and motor vehicle title transfer fees in 2018-2022 at Samsat Rangkasbitung. Sampling was done by purposive sampling. The results showed that the effectiveness of PKB and BBNKB revenue at Samsat Rangkasbitung was in the criteria of very effective and quite effective so that it could increase local revenue. In addition, in increasing the revenue of PKB and BBNKB, Samsat Rangkasbitung made various efforts including conducting socialization to the community, launching Samsat Drive Thru, and others.

Analysis of Motor Vehicle Tax, Motor Vehicle Title Transfer Tax, and Motor Vehicle Fuel Tax in 2018 - 2022 on Local Revenue in DKI Jakarta Province

This research aims to analyze the effectiveness and contribution of motor vehicle taxes, motor vehicle title transfer fees, motor vehicle fuel taxes to DKI Jakarta's PAD in 2018-2022. This research uses a qualitative descriptive method with secondary data obtained from local government financial reports via the official website of the Jakarta Information and Documentation Service. The data analysis technique used is the effectiveness analysis method with the effectiveness ratio and contribution analysis method. The results of this study show that there is effectiveness in the realization of motor vehicle tax with a very good level of effectiveness with an average of 100.81% and motor vehicle transfer fee tax with an average of 102.16% and motor vehicle fuel tax with an average of an average of 103.89% has a very good effectiveness level with a percentage that fluctuates from year to year. Motor vehicle tax contributes quite a bit and motor vehicle transfer fee tax has a low level of contribution to the PAD of DKI Jakarta Province, then motor vehicle fuel tax has a very low level of contribution to PAD of DKI Jakarta Province.

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Transfer of Title Fees on Taxpayer Compliance in the North Jakarta Region

The aim of this research is to determine the effect of the motor vehicle tax reduction program on taxpayer compliance, to determine the effect of transfer of name duty exemption on taxpayer compliance and determine the effect of the motor vehicle tax reduction program and exemption from the transfer of title fees together on taxpayer compliance in the North Jakarta area. This research uses a quantitative descriptive method with data collection techniques through distributing questionnaires. This research uses random sampling with samples108 at the SAMSAT Office in the North Jakarta area, using multiple linear regression data analysis techniques. The results of this research show that there is an influence of the motor vehicle tax whitening program on taxpayer compliance, and there is an influence of transfer of name duty exemption on taxpayer compliance and there is an influence of the motor vehicle tax reduction program and the exemption from transfer fees together on taxpayer compliance in the North Jakarta area. The variables of the motor vehicle tax reduction program and name change exemption have an influence on taxpayer compliance currently and have an influential contribution of 17,8% on the taxpayer compliance variable. It is hoped that the results of this research will contribute to further research

Integrating N‐person Intuitionistic Neutrosophic Soft Games with Neutrosophic Cognitive Maps for Cloud Storage with Accounting Information Systems

Neutrosophic logic is founded on non-standard evaluation. In neutrosophic set (NS), the computation of indefiniteness is explicit, while the membership of truth, falsity, and indeterminacy are non-reliable. Recently, various attractive game theory application is extended by entrenching the fuzzy set logic. The accounting data analysis has to contribute the innovativeness. This includes various characteristics. It applies billions of individuals in the business to develop and design novel products until the sale managing of the enormous sales staff. While cloud storage provides flexibility and scalability, it also comes with related costs, involving data transfer fees, subscription fees, and storage costs. Optimizing and managing cloud storage costs associated with business needs and budgetary constraints is crucial. Cloud-based AIS decreases the necessity for localized infrastructure and hardware, oscillating rate from capital to operational expenditure. This enables organizations to pay only for the used resource, resulting in economic efficiencies. Incorporating cloud technology into accounting information systems (AIS) provides several advantages. To increase the capability of accounting data statistics and analysis, this article introduces an N‐person intuitionistic neutrosophic soft game with Neutrosophic Cognitive Maps (NINSG-NCM) for cloud storage with AIS. The NINSG-NCM technique considered a contemporary accounting data analysis is built based on the block bit sequence evaluation technique and extracts the association rule representative amount of accounting data. Integrated with cloud computing (CC) framework, the NINSG-NCM method is proposed, and the NCM clustering technique is used for realizing the modern accounting data clustering, and the NINSG method could enhance the capability of statistical analysis and parallel computing of accounting data. Lastly, salp swarm algorithm (SSA) is applied for hyperparameter tuning method. The experimental outcomes illustrate that the designed intelligent data evaluation technique makes the parallel computing efficacy high and the statistical evaluation capability of accounting data better.

The legal and economic aspects of transfers of football players in the European Union

The paper presents legal and economic aspects of the transfers of football players. Transfer rules in sports are problematic because they may result in unbalanced competition, social and financial fraud, disproportionate restrictions on the freedom of movement of players, excessive transfer fees and discrimination on the basis of nationality. The aim of the paper is to synthesize relevant knowledge and provide an overview of relevant regulatory framework regarding the player transfers in the European Union. The free movement of people and sports professionals is a key component of player transfers, and in order to confirm this, three prominent cases which shaped the transfer system were studied: the Bosman case, the Lehtonen case, the Bernard case and the Royal Antwerp case. Court ruled that sport is to be included to the list of activities covered by the Community Law as it qualified as an economic activity, particularly where it generates a profit or a paid service. Accomplished legal freedoms of players resulted in accompanying economic benefits, hence paper portrays economic aspects of transfers as well and chronologically analyses transfer market.