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1
Kumara, M. A. P. „A Study of the Tax System Associated with the Ancient Irrigation System and the use of the Proceeds for Temple Purposes Revealed by the Source of the Epigraphy“. Vidyodaya Journal of Humanities and Social Sciences 07, Nr. 02 (01.07.2022): 165–79. http://dx.doi.org/10.31357/fhss/vjhss.v07i02.12.
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This study is an epigraphy sourced inquiry into the taxation system associated with the ancient irrigation system of Sri Lanka and the use of that revenue for rural needs. Tank land is the most popular type of land that was donated for temples by royalty, nobles as well as common people. Its incomes have been used in an organized manner to fulfill the needs of the residents, to successfully fulfill religious functions, as well as for the restoration processes of the temple. The research problem here was whether the tank lands given for temples and their income were used for temple needs with proper management. The main objective of this study was to conduct a study on the tank lands offered for temples during the Rajarata kingdoms and their revenue management. To identify how Viharaya emerged as a property-owning organization, investigate the contribution and involvement of Bhikshu in the management of the revenue shares of a lake, investigate the legal provisions in the use of the revenue of the tank lands for temple needs, etc. was implemented as sub-objectives of this research. The research method used here is the historical research method. The conclusions of this research were reached by studying the data obtained in a comparative and analytical manner based on the information revealed by epigraphical sources, limiting to the Rajarata civilization stage. The conclusion reached here was that due to the taxes obtained from the tank lands made for the temples and those revenues were used with proper management to meet the needs of the residents, an orderly temple administration system had been built at the same time.
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Zhu, Xinhua, Yigang Wei, Yani Lai, Yan Li, Sujuan Zhong und Chun Dai. „Empirical Analysis of the Driving Factors of China’s ‘Land Finance’ Mechanism Using Soft Budget Constraint Theory and the PLS-SEM Model“. Sustainability 11, Nr. 3 (31.01.2019): 742. http://dx.doi.org/10.3390/su11030742.
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“Land finance” refers to the key fiscal strategy in which local governments in China generate revenue through land grant premiums and land tax revenues. A burgeoning body of literature has focused on the driving factors of China’s land finance from different aspects including fiscal decentralization, revenue decentralization, competition among local governments, land marketization, infrastructure development, and economic development. However, little research has provided a comprehensive perspective integrating social, economic and institutional aspects to investigate the driving forces of these unique and profound issues in China. This study aims to investigate the driving factors and working mechanism of land finance. A theoretical and empirical model was proposed using soft budget constraint theory and least squares structural equation modeling (PLS-SEM). The panel data of 35 Chinese major cities were assessed between 2006 and 2015. The empirical results contend the following: (1) the land transfer and fiscal systems provide the key impetus for land financing because the land transfer system forms a stable modality, and the fiscal system is an important incentive for land financing; (2) the effects of the economic development and political system are insignificant; and (3) the political and land systems significantly influence economic development. Our contributions focus on two aspects. Firstly, a comprehensive framework of factors germane to land finance is constructed. Secondly, a new research methodology for land use study is proposed. To the best of our knowledge, the current study is the first to employ the PLS-SEM method to delineate and verify the influence paths between multiple driving factors and land finance in different cities. Hence, research reliability can be improved.
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Mangioni, Vince. „Value capture taxation: alternate sources of revenue for Sub-Central government in Australia“. Journal of Financial Management of Property and Construction 24, Nr. 2 (05.08.2019): 200–216. http://dx.doi.org/10.1108/jfmpc-11-2018-0065.
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Purpose Australia’s Future Tax System (2009) among its recommendations identified the need for realignment of tax revenue across the tiers of government in Australia, as well as the need to raise additional revenue from land-based taxes. In achieving these objectives, this paper aims to examine the revenues generated from land and how capital gains tax may be reconceptualised as a value capture tax resulting from the rapid urbanisation of Australia’s cities. The development of a theoretical framework realigns the emerging rationale of a value capture tax, as a means for revenue to be divested from central government in the form of capital gains, to sub-central government as a value capture tax. Design/methodology/approach A qualitative research methodology comprising grounded theory and phenomenological research is used in undertaking the review of tax revenue collection from state land tax, conveyance stamp duty, local government rating and Commonwealth capital gains tax. Grounded theory is applied for constant comparison of the data with the objectives of maximising similarities and differences in these revenues with an analytical construct as defined by Strauss and Corbin (1990, p. 61). Findings The paper finds that realigning revenue from land-based taxes against the principles of good tax design provides greater opportunity to raise additional revenue to fund public infrastructure while decentralising revenue from central government. It provides an alternate mechanism for revenue transfer from central to sub-central government while conceptually improving own source revenue from value capture taxation as a new revenue source. Research limitations/implications The limitation of this paper is the ability to quantify the potential increase that would be generated in the form of value capture revenue. It is demonstrated in the paper that capital gains tax took over 15 years for revenue generation to crystallise, a factor that would likely occur in the potential introduction of a value capture tax for funding transport infrastructure. Practical implications The pathway to introducing a value capture tax is through re-innovating capital gains tax as a value capture tax directly hypothecated to funding transport infrastructure that results in the uplift in values of the surrounding property from which revenue is raised. Originality/value This paper provides a new approach in contributing to funding the capital outlay of public infrastructure in lieu of central government consolidated revenue allocated through the Commonwealth Grants Commission. It provides a much-needed approach to decentralising revenue from the Commonwealth to sub-central government in Australia which has one of the most centralised tax systems in the OECD.
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Zhang, Xao Ling, und Fang Li. „Online Legal System Popularization of Rural Land System“. Advanced Materials Research 926-930 (Mai 2014): 3854–57. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.3854.
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Recently, the self-employed do not respect the land rights of farmers, forcing farmers to transfer land, free of illegal interception land transfer revenue; do not respect the wishes of farmers, forced recruitment of illegal occupation of farmer contracted land, to compensate for low prices, such as a very serious problem. Discussion from the institutional reasons, there are some flaws of the current land law system. From the theoretical construction site briefly describes the contents of the configuration pre-planning the construction site, the site specific design, site hardware and software facilities, administer the site core information website and promotion, website maintenance and other aspects of the latter.
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Sithagu, Avhatakali. „The ‘Invisible’ Property System and Revenue Collection in Former Homelands in the Context of Hybrid Governance and Access to Land And Basic Services“. Transformation: Critical Perspectives on Southern Africa 110, Nr. 1 (2022): 76–92. http://dx.doi.org/10.1353/trn.2022.a905642.
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ABSTRACT: Municipalities in former homelands situated on land under traditional authorities cannot institute an effective revenue collection system because most of the land is outside the formal property system. The fundamental issue is that customary land rights remain ‘invisible’ to the cadastral system, which together with other components of the land administration system, connects individuals to the revenue collection system. Through ethnographic interviews conducted in the Thembisile Hani Local Municipality, a former homeland municipality, this article demonstrates how a state institution, Eskom, navigates this complex terrain. In doing so, the article contributes to a broader debate about the dynamics and shape of the municipal revenue crisis that is often said to be an obstacle to service delivery and the smooth functioning of municipalities. While most scholars focus on how communities work with or against the rigid rules of the formal property system to access basic services, this article takes a different approach. It focuses on how state and non-state institutions attempt to deliver basic services by using informal practices to navigate their formal systems: a practice that is often under-researched.
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Astuti, Rina Mawarti Muji. „Unlocking the Increase of Land and Building Tax Revenue in Bantul Regency“. International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 5, Nr. 1 (30.06.2023): 61–66. http://dx.doi.org/10.46923/ijbhes.v5i1.195.
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National development is an activity that continuously occurs and aims to improve human quality and social welfare; capital is needed to finance this process. One of the sources of capital in the implementation of development in Indonesia is the Rural-Urban Land and Building Tax, among the taxes collected from the community. This research discusses the obstacles to increasing land and building tax revenues. This research was conducted in the Bantul Regency. -Efforts to increase tax revenues include conducting PBB monitoring, innovating the Bantul LaPak application, holding the Bantul Tax Award event, and holding mobile car innovations. Among the programs mentioned above, the mobile car program is a program that plays a significant role in increasing land and building taxes in the Bantul Regency. With this mobile car, the services carried out can be closer to people who live far from the city where they live, called the ball pick-up system. In its development, the mobile car program can increase Land and Building Tax revenue from 2017 to 2019. Land and Building Tax revenue reached a predetermined target, where out of 933 hamlets in Bantul Regency, 777 hamlets have been served increase in revenue, namely in 2017 it increased by 78%, then in 2018 it became 82% or 36.5 billion in 2017, then experienced an increase in 2018 amounting to 39.3 billion, then in 2019 it reached 54.7 billion.
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Bi, Jing, und Yao Zhi Huang. „Redistribution of Land Value-Added Caused by Urban Planning“. Applied Mechanics and Materials 99-100 (September 2011): 535–38. http://dx.doi.org/10.4028/www.scientific.net/amm.99-100.535.
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The inherent mechanism of the land value increment and the system of the revenue distribution, have become the focus to the academic and government. On basis of the study of present land value increment revenue distribution in China, learns a lesson from the successful experiences of the foreign countries, and presents the way in terms of reforming the revenue distribution of land value increment for China. Perfect taxes tax rate according to the different factors affect appreciation, burden public investment in facilities reasonably, perfect the urban land reserve transfer system, etc. This article Explorers distribution ideas of land resources value-added in general meaning, in order to provide the reference for the city construction.
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Samudra, Azhari Aziz. „Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method“. Journal of Tax Reform 10, Nr. 1 (2024): 100–121. http://dx.doi.org/10.15826/jtr.2024.10.1.159.
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The current hottest issue in Indonesia is the small amount of Land and Building Tax (LBT) revenue at the national and local levels. This research aims to find a valuable model for increasing LBT revenue for the government by formulating ideal clauses and determining what policies should be implemented. This research aims to reveal the practice of tax avoidance and evasion on LBT tax objects, which causes LBT income to stagnate yearly, and find a solution by mapping actual conditions and forecasting the next ten years using a system dynamics model. The research question is why LBT makes a small contribution to total state revenue, even though the object and what are the solutions to increase LBT income in the future. The research methodology uses quantitative methods supported by qualitative analysis using dynamical system modeling. This modeling makes it possible to predict increases in tax revenues by considering several variables that cause LBT revenues to stagnate. The findings of this study show that LBT revenues will proliferate compared to revenues in the initial year of the simulation if intervention is carried out by reducing tax avoidance and tax evasion, increasing tax compliance, and the value of the income growth ratio per tax object. This study found nine actors essential in increasing property taxes in Indonesia: civil officials, tax officials, tax authorities, notaries, large companies, state and regional-owned enterprises, sellers, and buyers of property. In conclusion, the government needs to improve the tax collection system and implement various strategies, including increasing the role of notaries to prevent tax evasion in housing.
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Xiao, Yao, und Lian Liu. „Royal Land Use and Management in Beijing in the Qing Dynasty“. Land 10, Nr. 10 (15.10.2021): 1093. http://dx.doi.org/10.3390/land10101093.
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Management is an important factor affecting the formation and development of a landscape. This study concludes that royal land use is planned by specifying the land type, while the economic benefits and landscape value are also taken into account. The royal land has landscape value, with the core being the royal garden, the background being farmland, and the connecting line being water. Meanwhile, the royal garden management organization has a high level of authority. Based on the rules of the Imperial Household Department (Neiwufu) of the Qing Dynasty, the present paper extracts the royal land use and management records. This paper discusses the characteristics of royal land management from the spatial distribution and utilization of types of land. It analyzes the specific revenue, expenditure, and fund flow of land in detail and summarizes the land management model. Land management is based mainly on directional revenue and expenditure as well as quota revenue and the expenditure system. The management system is established to support the gardens’ construction.
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Gilani, Aftab Hussain, Ahmad Ali, Samia Khalid und Muhammad Afzal. „Diwan Sawan Mal’s Administrative System in Multan Province 1821-1844“. PERENNIAL JOURNAL OF HISTORY 1, Nr. 2 (31.12.2020): 147–59. http://dx.doi.org/10.52700/pjh.v1i2.10.
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Under the Sikh period, several reforms were introduced in Multan to collect revenue for the Sikh State and Military. They improved land revenue, built many wells and perpetual canals under the governorship of Sawan Mal and his son Mulraj. This study focuses on Land Revenue, irrigation, and agrarian system that was prevailing in Multan during the period of Sawan Mal (1821-44). The reason behind the selection of this era and area is that the revenue system adopted by him has unique significance because he not only provided the right direction for future policies but also gave peace and calm to the native people. At that time, Multan was an important unit of Punjab where policies were formulated at a higher level and translated into action throughout Punjab. It has been tried to break new ground, challenging the viewpoint of previous writers about the local history in the first half of the nineteenth century.
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Acacha-Acakpo, Hortensia V. „CONTRIBUTION OF THE IMPLEMENTATION OF THE URBAN LAND REGISTER TO LOCAL DEVELOPMENT: CASE OF THE TOWNSHIP OF COTONOU“. Problems of Management in the 21st Century 12, Nr. 2 (15.12.2017): 136–41. http://dx.doi.org/10.33225/10.33225/pmc/17.12.136.
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The Urban Land Registry ULR is a land information system set up in Cotonou since 1992. It was designed to enable this municipality to control its land tenure and to strengthen its tax revenue mobilization capacities. The central idea of this research was to show the relevance of the ULR in local development as a resource mobilization tool. An analytical method used: a descriptive analysis, which consists of using comparative curve to understand the behavior of our variables, which are emissions and recoveries of tax mobilized over time using ULR. The descriptive analysis showed out that the implementation of the ULR multiplied the tax base by 7 and the tax revenues by 9 over the period from 1992 to 2015. So, this showed out that the implementation of the ULR participated in a better urban management thanks to its urban and land applications. Nevertheless, tax revenue collection is too low and synergy of the municipal services in charge of the various urban management headings in Cotonou is not strong. Keywords: Urban Land Register, local development, urban emission and recoveries tax.
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Angraini, Dewi, und Decky Hendarsyah. „Pengaruh Sistem Informasi Akuntansi (Komputerisasi Kegiatan Pertanahan) Terhadap Pencatatan Penerimaan Negara Bukan Pajak Pada Kantor Pertanahan Kabupaten Bengkalis“. JAS (Jurnal Akuntansi Syariah) 3, Nr. 1 (21.06.2019): 20–36. http://dx.doi.org/10.46367/jas.v3i1.160.
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This study was conducted to determine the effect of Accounting Information Systems (Computerization of Land Activities) on the Registration of Records of Non-Tax State Revenues according to Government Regulation Number 128 of 2015. This research was conducted at the Land Office of Bengkalis Regency. Data collection was done by giving questionnaires as much as 30 copies, which were distributed to respondents who are civil servants and non-permanent employees at the Bengkalis land office using Purposive Sampling. The data obtained were then analyzed using SPSS version 23.0. The test results show that the Accounting Information System (computerization of land activities) has a positive and significant effect on the recording of non-tax state revenue at the Bengkalis Regency land office. The contribution of the independent variable to the dependent variable is 25.3% while the rest 74.7% is influenced by other variables.
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Chatterjee, Biswadeb. „The Problem and Prospect of Land Revenue System in West Bengal“. Indian Economic Journal 38, Nr. 4 (Juni 1991): 62–76. http://dx.doi.org/10.1177/0019466219910404.
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Hashmi, Zahra Akram. „Land Revenue Settlements: The Magnitudes of Economic Development in the State of Bahawalpur (1866–1947)“. Indian Historical Review 48, Nr. 1 (25.05.2021): 131–46. http://dx.doi.org/10.1177/03769836211009711.
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With the advent of the British in India, the colonial institutions were introduced throughout the country. In the Bahawalpur State, the Agency government stimulated the fiscal patterns of British India particularly its settlement policy, which brought amelioration in the native revenue system. This paper traces the historical process of land settlement for revenue generation and their impact over the agrarian economy of the State. These settlements became the major contributing factor towards the economic advancement. The different phases of settlement of land, along with the extent of government demand are established in this research. The third phase of land settlement resulted by the beginning of weir control water system, brought some revolutionary changes in the land pattern and revenue structure therefore, it has been particularly focused in this paper. The data for this study is mainly based on unpublished archival documents and unpublished assessment reports.
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Kusum, Sumit Kumar, Reenu Sharma, Syed Shabih Hassan und Brijendra Pateriya. „A COMPARATIVE ANALYSIS OF REVENUE-BASED LAND INFORMATION SYSTEM INTEGRATING SENTINEL-2 AND PLANET IMAGERY FOR CROP CLASSIFICATION“. International Journal on Environmental Sciences 13, Nr. 02 (2022): 78–88. http://dx.doi.org/10.53390/ijes.v13i2.4.
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The study presents a revenue-based land information system integrated with the crop information. In this study, Sentinel-2 and Planet imagery have been used for crop classification using supervised classification. The accuracy attained from the Planet image was 90.67% and 82% for Sentinel 2, respectively. The study finds that the rice crop was grown a significant portion in the study area. The result shows the Murabba and Khasra based information of the existing Land use and Land cover information and Planet data provides better adjustment with the cadastral data. This integration includes essential information for identifying crops at the Khasra level and revenue base estimation of crop yield for the particular land parcel.
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Chang, Chia-Jen, und Ching-Yi Hung. „Investigation on Income Tax System of Consolidated Income from House and Land Transactions―In-depth Interview Method“. International Journal of Research in Business and Social Science (2147-4478) 7, Nr. 1 (15.02.2018): 11–24. http://dx.doi.org/10.20525/ijrbs.v7i1.829.
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Based on the sayings of “Finance is the mother of civil affairs” and “Tax revenue is the context of national economy”, a healthy tax system based on the alternating utilization of central and local tax systems is essential for achieving the administration by law and tax balance. In light of this, the Ministry of Finance has proposed the improvement project of “Income Tax on the Consolidated Income from House and Land Transactions”. The third reading of “Amendment of Tax Act of Consolidated House and Land Taxation System” was passed by the Legislative Yuan on June 5th, 2015, and it was promulgated on January 1st, 2016. The purpose of this study is to investigate the content of “Income Tax on the Consolidated Income from House and Land Transactions”, including: 1. Is separate taxation a proper move? 2. Is the sunrise term appropriate? 3. Is it necessary to have the “anti-misuse” term? 4. The tax exemption of NT$ 4 million? 5. The effectiveness of tax revenue after suspension of luxury tax (also known as special sales tax) and the adoption of income tax on consolidate income from house and land? 6. Is it feasible for allocate tax revenue for expenditures of residential policy and long-term care? 7. Is the income tax on consolidated income from house and land in compliance with the principle of proportionality? This study is based on in-depth interview method along with literature review method for data collection and analysis. The results of this study indicate that: a separate taxation system is not appropriate in terms of income redistribution; the opposing party believes that sunrise terms are not appropriate; in theory the anti-misuse term - non-voluntary factors tax rate is not necessary; all interviewees agreed on the tax exemption of NT$ 4 million ; and the income tax on consolidated income from house and land is not in compliance with the principle of proportionality from the perspective of tax revenue.
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Dhani, Ali Umar. „Potential and Projection Study of Land and Building Tax“. Untag Business and Accounting Review 2, Nr. 1 (01.05.2023): 41. http://dx.doi.org/10.56444/ubar.v2i1.3915.
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<p>Land and Building Tax is one of the regional taxes that has a major contribution to city or regency regional revenues. The purpose of this research is to find out and map the potential income from Land and Building Tax in Semarang City. The research population is all taxpayers in the city of Semarang which includes 16 districts. The sampling technique used in this study used a purposive sampling technique. The data analysis used in this study is a quantitative descriptive analysis using the least squares analysis tool. The results of the study show that the effectiveness, targets, and realization, as well as projected revenue from Land and Building Tax, have increased, except during a pandemic. The Semarang City Government is expected to be able to increase land and building tax revenues, including with an online system and increasing public awareness in paying taxes.</p>
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Maharjan, Hira Gopal. „Land Records Information Management System“. Journal on Geoinformatics, Nepal 14 (13.03.2017): 26–31. http://dx.doi.org/10.3126/njg.v14i0.16970.
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The land administration services are being provided using traditional methods and processes. The record keeping system is mainly based on manual system so far. There is increasing need for efficient and effective delivery of land administration services. Government organizations use Information and Communication Technology to increase efficiency and effectiveness in the service delivery. E-Government can bring improvement in efficiency, easy availability and accessibility of service and information to the citizens, business organization, professional users as well as government organizations. The main aim of LRIMS is to automate the land transaction related functions of Land Revenue Offices (LROs) based on different land transactions process requirements.The system is adherence to NeGIF and GEA, availability of intranet facility, provision of web-based system, and data security. System modules show the modules needed for LIS. The implementation status of LIS in Nepal is in initial stage. The old system architecture does not support the e-Government model. The system modules show the modules needed for LRIMS. The system modules help in delivering service efficiently. The three tier system architecture follows all three models of e-Government (G2G, G2B and G2C) and reduces corruption, increase access to information and improve data quality. Nepalese Journal on Geoinformatics, Vol. 14, 2015, Page: 26-31
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Zhang, Lihua, Rui Han, Juanfeng Zhang, Lele Li und Danxia Zhang. „LAND-LEASING BEHAVIOR, LOCAL OFFICIALS’ PROMOTIONS, AND CHINESE CITIES’ DEBT RISKS“. International Journal of Strategic Property Management 25, Nr. 6 (11.10.2021): 485–96. http://dx.doi.org/10.3846/ijspm.2021.15654.
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This study first analyzes how local governments’ land-leasing behaviors affect Chinese cities’ debt risk then examines the impact of officials’ promotion mechanisms on debt risk in China’s urban land bank system. The land-leasing behavior is reflected through three indicators, namely, land-leasing revenue, land-leasing scale, and land financial dependence level. Two new indicators are constructed to measure the local government’ debt risk from the perspective of debt scale and debt repayment: the debt scale risk and debt burden risk. Empirical analyses are based on the data of 281 prefecture-level cities from 2006–2015. The main findings are twofold. First, the debt scale risk is positively affected by the land-leasing revenue, and officials’ promotion pressure. The debt burden risk is positively affected by the land financial dependence and officials’ promotion pressure. Second, the officials’ promotion pressure significantly enhances the positive effect of land-leasing revenue on the debt scale risk. Local officials, who are under promotion pressure, are inclined to expand the size of urban investment bonds, which increases debt scale risk.
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Sipahutar, Netrianni, Novita Wulandari und Yurial Arief Lubis. „Peranan Pemerintah Desa dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan di Desa Pagaran Lambung III Kabupaten Tapanuli Utara“. Jurnal Ilmiah Administrasi Publik dan Pemerintahan (JIAPP) 3, Nr. 1 (21.02.2024): 27–35. http://dx.doi.org/10.31289/jiaap.v3i1.3030.
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The low land and building tax receipts in Pagaran Lambung III village need to be strengthened by the role of the village government in this case apparatus and institutional resources. This study aims to identify and describe the role of the village government in increasing land and building tax revenues. Through the role of a good village government and complete village head office facilities, which can support the administration of tax payments, it can increase land and building tax revenue and community participation in Pagaran Lambung III village, which is one of the sources of local revenue (PAD) of North Tapanuli district. The inhibiting factors are the low level of the people's economy, the low level of public tax knowledge and the payment system which is still manual. In solving the problems that occur researchers use the role theory put forward by Ryaas Rasyid. This type of research uses a qualitative approach descriptive method. Data sources were collected based on data collection techniques, namely observation, interviews and documentation. As a reinforcement of this study, it consisted of key informants, main informants and additional informants. The research results obtained are that the role of the village government has not optimally carried out its functions and obligations in providing guidance or direction in solving land and building tax revenue problems that have not reached the tax realization target set by the North Tapanuli district government.
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Ulfa, Ulfa Hidayati. „AGRICULTURE SHARIA CONTRACT BASIS“. Bilancia: Jurnal Studi Ilmu Syariah dan Hukum 15, Nr. 2 (27.12.2021): 139–58. http://dx.doi.org/10.24239/blc.v15i2.779.
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This research aims to provide information and input to the community in carrying out economic activities, especially the community in Tiroang.This research uses qualitative research with method approaches, observations, interviews, documentation, and literature studies.The data analysis technique used is triangulation. The results of this study show that. 1) The form of agricultural land cultivation agreement through a system of cooperation followed by a revenue sharing system is not made in written form because it still uses custom, where the landowner gives up his land or land to be tilled by others.using the provisions of the revenue sharing system. 2) The form of capital in the form of seeds and loss costs; If agricultural land fails to harvest, landowners jointly bear certain losses in the form of pesticides and fertilizers and the rest is borne by landholders.3) A review of Islamic law on the cultivation of agricultural land in the Tiroang community is allowed syar'i because it follows the system of agricultural cooperation known in Islam, namely the muzara'ah system.
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Muchtar, Andhyka, und M. Misbahul Mujib. „Model Regulations for Collecting State Revenue in Registration of Sale and Purchase Land“. Journal of Sustainable Development and Regulatory Issues (JSDERI) 2, Nr. 1 (26.01.2024): 67–85. http://dx.doi.org/10.53955/jsderi.v2i1.24.
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Taxes serve as the primary source of income for the nation to finance its diverse requirements. Land sales and purchase taxes are a specialized sort of tax revenue. Nevertheless, the current taxing arrangements for land transactions enforced by the state remain unjust and need more legal certainty. This study evaluates the significance of state taxation regulations in land acquisitions, aiming to establish legal certainty and justice for the community. It proposes that state taxes on land sales should be determined based on the Tax Object Proceeds Value (NJOP). It advocates for implementing a self-assessment system to ensure equitable taxation and legal certainty in Indonesia. This study employs a doctrinal legal research methodology, conceptual approach, and statutory regulations. The sources utilized encompass primary and secondary legal texts, subsequently synthesized through deductive syllogism. The results indicate that the current rules for determining state tax deductions for land sales in Indonesia are invalid and unfair. This is because they need a self-assessment system, which leads to a lack of clarity and transparency. To address this issue, it is necessary to implement the Tax Deal System as the primary method for collecting sales and purchase taxes on land. This system would allow taxpayers to communicate with tax authorities to determine the land's fair value before conducting transactions to ensure that the transaction value and tax amount are based on the actual value of the land.
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Vatamanyuk-Zelinska, Uliana, und Viktoriia Ivankiv. „FORMATION OF THE REVENUE PART OF THE LOCAL BUDGETS OF UKRAINE UNDER THE CONDITIONS OF THE MARTIAL LAW“. INNOVATIVE ECONOMY, Nr. 2 (2023): 87–94. http://dx.doi.org/10.37332/2309-1533.2023.2.11.
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Purpose. The purpose of the article is to study the structure and volume of revenues of local budgets of Ukraine during martial law, comparing them with pre-war indicators to determine possible additional sources of revenue at the level of local self-government. Methodology of research. In the research process, general scientific and empirical methods based on a systemic approach were used. The methods of statistical data processing and grouping were used to analyse the dynamics of tax and non-tax revenues of local budgets, as well as the method of system analysis. Findings. The article examines and analyses the dynamics and structure of revenues of local budgets of Ukraine under martial law. The negative impact of a full-scale war on the revenues of local budgets, in particular on non-tax revenues, revenues from capital operations and inter-budgetary transfers, has been established. To ensure the financial stability of local authorities, the authors proposed reserve sources of income, such as the employment of internally displaced persons, the creation of new jobs, including through the relocation of business entities, the elimination of shortcomings in the management of communal enterprises and their removal from unprofitability, more effective management of land resources, in particular, review of existing lease agreements, inventory, systematic land accounting, timely review of rent, formation of a base of tax payers for land, etc. Originality. This article provides a detailed analysis of the influence of martial law on the formation of the revenue part of local budgets of Ukraine, taking into account the latest statistical data and legislative changes. In addition, a number of reserve sources of income for local budgets are proposed, which can be used to ensure the stability of financial resources in the conditions of martial law. Practical value. The results of this study can be used for the development of effective mechanisms for the formation of the revenue part of local budgets in the conditions of martial law and ensuring the stability of finances at the local level. Key words: local budgets, revenues of local budgets, tax revenues, non-tax revenues, revenues from capital transactions, inter-budget transfers
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Jadhav, Mr Mohak Anil. „THE DRIP IRRIGATION SYSTEM“. INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, Nr. 04 (23.04.2024): 1–5. http://dx.doi.org/10.55041/ijsrem31457.
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Irrigation can be defined as the process of applying artificial water to soil or land in order to promote the growth of agricultural crops such as corn and wheat. Water irrigation has a number of advantages,including an increase in crop yield, protection against famine, revenue generation, and the avoidance of mixed cropping. It also has advantages in navigation, hydroelectric power generation, and the creation of employment opportunities. It should be noted that irrigation has both advantages and disadvantages, just like everything else. Irrigation has a number of disadvantages, including the waste of irrigation water, formation of marshy lands, damp weather, and the loss of valuable agricultural land. Drip irrigation is one of the surface and subsurface irrigation methods that we will discuss in this paper. We will also discuss the various effects and advancements in this technique that have occurred as a result of the research conducted. Last but not least, the significance and necessity of this system will be discussed. Key words:- Drip, Irrigation, Artificial Irrigation, Efficiency, Framers
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Giri, Nimay Chandra, und Ramesh Chandra Mohanty. „Agrivoltaic system: Experimental analysis for enhancing land productivity and revenue of farmers“. Energy for Sustainable Development 70 (Oktober 2022): 54–61. http://dx.doi.org/10.1016/j.esd.2022.07.003.
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Kang, Sung-Hoon, und Bong-Joon Kim. „Designing a Valuation System for Property Tax: The Case of Zanzibar, Tanzania“. Land 11, Nr. 7 (29.06.2022): 989. http://dx.doi.org/10.3390/land11070989.
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In most African countries, property taxes fail to efficiently generate sufficient revenue to provide adequate local services. One of the crucial reasons for this is that market values are not reflected in the taxable value because of a lack of property transaction market data. When market data are inaccessible, buildings are evaluated using the replacement cost method, which does not reflect locational values. In this study, we examine methods to improve the valuation system using the case of Zanzibar, Tanzania. We recommend the simple and systematic mass assessment model, with details that can be used to derive locational values for all taxable buildings and improvements. In this model, (1) the taxable areas are divided into sub-regions based on land value stratification, (2) land value ranges are set for each sub-region, (3) land value determinants are identified, and (4) land price ratio tables for the identified land value determinants are created. In this assessment method, individual valuers play an essential role in capturing locational values because their knowledge and experience are helpful in dividing the area targeted for property tax assessment into several regions, thereby reducing the intraregional variance in land values. Improving the valuation system is one of the key factors in determining the importance of property tax as a revenue generator in developing countries.
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Chaudhry, M. Ghafar. „The Theory and Practice of Agricultural Income Tax in Pakistan and a Viable Solution“. Pakistan Development Review 38, Nr. 4II (01.12.1999): 757–68. http://dx.doi.org/10.30541/v38i4iipp.757-768.
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Pakistan has a history of taxing agriculture through the land revenue system. Being income and price inelastic, the replacement of the system with agricultural income tax is considered inevitable for meeting the financial needs of a growing national economy. In fact, under pressures from World Bank and International Monetary Fund (IMF), Pakistan introduced various variants of agricultural income tax in the past and in full during 1993 and 1996 respectively [World Bank (1999)]. However the introduction of agricultural income tax is a highly controversial issue in Pakistan, in government circles as well as among professional researchers and economists. Out of the nine commissions [Pakistan (1959, 1960, 1963, 1964, 1970, 1975, 1986, 1988, 1989 and 1993a)] that studied agricultural taxation only two recommended it. [Pakistan (1960, 1993a)]. The remaining seven favoured the existing land revenue system. The studies of individual economists are no less controversial in this respect. There seems to be a general consensus among such writers as [Hamid (1970); Yaqub (1971); Chowdhury (1971); Khan (1991) and World Bank (1999)] on the repeal of land revenue system in favour of agricultural income or graduated land tax. Against this an equal number of economists, have shown dissatisfaction with agricultural income tax as an effective tool of taxing agriculture [Ahmad and Stern (1989); Bird (1974); Bird and Oldman (1990); Chaudhry and Maan (1993); Gold and Foster (1972) and Newbery (1987)].
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Syapparani, Syapparani, und Safrizal Safrizal. „Analisis Sistem dan Prosedur Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) Pada Badan Pendapatan Daerah Kabupaten Sanggau“. JIP ( Jurnal Industri dan Perkotaan ) 20, Nr. 1 (28.03.2024): 1. http://dx.doi.org/10.31258/jip.20.1.1-7.
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Governments from the central to regional levels need funds to carry out their duties. This also includes fulfilling work programs whose goal is to create prosperity and welfare for the community. Of course, to obtain funds to support all these activities, the government must be diligent in exploring various existing funding sources. Sources of these funds can be obtained from the tax sector, investment, and so on. The tax sector is the largest source of funds or income obtained by local governments. The purpose of this research is to determine the system analysis and procedures for collecting land and building acquisition fees (BPHTB) at the Sanggau Regency Regional Revenue. The research method uses analytical descriptive. The results of this research indicate that the process of collecting fees for the acquisition of land and building rights can be handled by following predetermined systems and procedures. It is known that the Regional Revenue Agency is one of the Regional Government Organizations that provides public services, which seek to improve the quality of service-oriented performance to the user community. This research also succeeded in summarizing or finding out about the system and procedures for collecting fees for the acquisition of land and building rights at the Regional Revenue Agency of Sanggau Regency.
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Kartini, Ragita Ayu, Mustakim Mustakim und Liwaul Liwaul. „Sistem Pengelolaan Pajak Bumi Dan Bangunan Dalam Meningkatkan Pendapatan Asli Daerah pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Kendari“. Business UHO: Jurnal Administrasi Bisnis 3, Nr. 2 (18.12.2018): 302. http://dx.doi.org/10.52423/bujab.v3i2.9448.
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This study aims to determine the Land and Building Tax Management System in increasing Regional Original Revenue and Land and Building Tax Contributions to Regional Original Revenue in the Tax Management Agency and Regional Retribution of Kendari City. This study used a qualitative approach with the number of informants 5 people. The results of the study show that there are five systems of land and building tax management in increasing Regional Original Revenue in the Regional Tax and Retribution Management Agency of Kendari, namely Registration, Data Collection, Assessment, Determination and Collection. ABSTRAKPenelitian ini bertujuan untuk mengetahui Sistem Pengelolaan Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah dan Kontribusi Pajak Bumi dan Bangunan terhadap Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari. Penelitian ini menggunakan pendekatan kualitatif dengan jumlah informan 5 orang. Hasil penelitian menunjukkan bahwa ada lima sistem pengelolaa Pajak Bumi dan Bangunan dalam meningkatkan Pendapatan Asli Daerah pada Badan Pengelola Pajak dan Retribusi Daerah Kota Kendari yaitu Pendaftaran, Pendataan, Penilaian, Penetapan dan Penagihan.
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Abakarova, R. Sh. „Land tax in the tax system of the Russian Federation“. Voprosy regionalnoj ekonomiki 39, Nr. 2 (30.07.2019): 101–6. http://dx.doi.org/10.21499/2078-4023-2019-39-2-101-106.
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Land pricing is an effective tool for land management in the modern world.Measures to improve the fiscal component of the land tax ensure the independence of local budgets. The source of local budget replenishment is local taxes.In the current tax system, the amount of calculated tax is transferred to local budgets. The main problem that the leaders of the Defense Ministry are facing today is the lack of funds for development and for current needs. The question of meeting the financial needs of municipalities is a question of the revenue base of local budgets.The existing problems associated with the collection of land tax are diverse.Unlike market valuation of land, cadastral valuation is performed by mass valuation methods, using statistical processing of indicators. There is a need to take into account the individual characteristics of land.
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Thapa Magar, Aakash, und Sanajaya Uprety. „Development of urban infrastructure through land-based financing: A case of Bharatpur metropolitan city (Residential area)“. Journal of Innovations in Engineering Education 5, Nr. 1 (23.03.2022): 30–37. http://dx.doi.org/10.3126/jiee.v5i1.39834.
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Municipalities in Nepal has been seen as a driving force for development, especially after the federal restructuring of the country. Constitution of Nepal, 2015 and the Local Government Operation Act, 2017 have authorized the local government to increase their revenue base from a wide range of sources including the urban land resources to make them financially resourceful for the urban development financing. In this context, land-based financing is seen as a potential source for financing urban infrastructure development in residential areas which lack adequate and decent physical infrastructure. The advantages of infrastructure projects are capitalized on land values which contributes to the land-based finance instruments to pay for infrastructural development. The purpose of this research was to explore how Bharatpur Metropolitan City might fund the construction of urban infrastructure through land-based financing in the residential area lacking adequate and decent infrastructure. Both qualitative and quantitative approaches were used to collect and analysis of existing municipal land-based revenue, land valuation, property registration fees of the case study area, Krishnapur Land Pooling project area, of Ward no 7 of Bharatpur metropolitan city. Building upon the analysis of the capital gain from land value increment and residents’ willingness to pay land-based taxes and users fees in the case study area, the study finds land-based-tax system was limitedly integrated into the land-use zoning and the land value increment. This has resulted in the disparities of tax rates and tax coverages. This study recommends further study to to replace the Housing and Land Tax with Integrated Property Tax system and reform policies related to “property valuation” based on added calculations according to land-use zoning, land use and resident’s willingness to pay as a means to reinforce municipal revenue to increase infrastructure financing in residential areas.
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Wu, Yuzhe, Huiqiong Zhu und Sheng Zheng. „The Local Land Finance Transformation with the Synergy of Increment and Inventory: A Case Study in China“. Land 11, Nr. 9 (10.09.2022): 1529. http://dx.doi.org/10.3390/land11091529.
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Since 1998, the land finance model based on residential and commercial land transfer revenue has played an important role in Chinese social and economic growth, especially in urban infrastructure construction. With China’s population peak and stable urbanization, the “incremental” land-transfer-heavy development paradigm is unsustainable. At the same time, as a developing country, local governments in China must have enough fiscal revenue to encourage high-quality growth. The transformation of land finance is a practical issue that needs to be explored urgently. This article, which was based on the local government financial balance theory, proposed supporting the optimization of the land finance incremental model with the reform of the property tax system. A local land finance transformation mechanism with increment and inventory synergy was then created. Specifically, to avoid a cliff-like fall in the local government’s land-transfer fee, it was proposed that the land-transfer fee change from the original collection, from ordinary commercial housing to improved housing. The property tax should be levied on the second set of ordinary commercial housing to obtain fiscal revenue from the “inventory”. Concurrently, the fiscal money from property taxes could be utilized to build cheap rental housing or to support housing vouchers for new urban residents and young people.
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Jadhav, Mr Mohak Anil. „A Review on Drip Irrigation System“. INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, Nr. 04 (22.04.2024): 1–5. http://dx.doi.org/10.55041/ijsrem31365.
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Irrigation can be defined as the process of applying artificial water to soil or land in order to promote the growth of agricultural crops such as corn and wheat. Water irrigation has a number of advantages,including an increase in crop yield, protection against famine, revenue generation, and the avoidance of mixed cropping. It also has advantages in navigation, hydroelectric power generation, and the creation of employment opportunities. It should be noted that irrigation has both advantages and disadvantages, just like everything else. Irrigation has a number of disadvantages, including the waste of irrigation water, formation of marshy lands, damp weather, and the loss of valuable agricultural land. Drip irrigation is one of the surface and subsurface irrigation methods that we will discuss in this paper. We will also discuss the various effects and advancements in this technique that have occurred as a result of the research conducted. Last but not least, the significance and necessity of this system will be discussed. Key words:- Drip, Irrigation, Artificial Irrigation, Efficiency, Framers
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Loss, Christopher P. „“No Operation in an Academic Ivory Tower”: World War II and the Politics of Social Knowledge“. History of Education Quarterly 60, Nr. 2 (Mai 2020): 214–27. http://dx.doi.org/10.1017/heq.2020.22.
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America's sprawling system of colleges and universities has been built on the ruins of war. After the American Revolution the cash-strapped central government sold land grants to raise revenue and build colleges and schools in newly conquered lands. During the Civil War, the federal government built on this earlier precedent when it passed the 1862 Morrill Land-Grant College Act, which created the nation's system of publicly supported land-grant colleges. And during Reconstruction, the Freedmen's Bureau, operating under the auspices of the War Department, aided former slaves in creating thousands of schools to help protect their hard-fought freedoms. Not only do “wars make states,” as sociologist Charles Tilly claimed, but wars have also shaped the politics of knowledge in the modern university in powerful and lasting ways.
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Chen, Hong Xia. „Transition of Land Finance and Sustainable Development: A Theoretical Analysis“. Advanced Materials Research 616-618 (Dezember 2012): 1267–71. http://dx.doi.org/10.4028/www.scientific.net/amr.616-618.1267.
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Land finance pushed up house prices, fueled the real estate speculation, caused the local government financial risk, and buried the hidden danger in macro economic stability. This situation must be reformed. The research method is literature analysis. The result shows: in order to lessen the negative effects of land finance, we should deepen and perfect the reform of fiscal and taxation systems, divide financial power and responsibility reasonably, look for alternative sources of revenue actively, and reform tax system. At the same time, it must be done to change land assets management mode, break the local government’s monopoly of the land, and thus eliminate the local government impulse of selling land to raise funds.
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Sri Mulyani, Dina, und Imahda Khoiri Furqon. „ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PEMALANG“. Jurnal Aktiva : Riset Akuntansi dan Keuangan 3, Nr. 1 (28.06.2021): 9–20. http://dx.doi.org/10.52005/aktiva.v3i1.36.
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Land and Building Tax in the Rural and Urban Sector (PBB-P2) is one of the taxes managed by the Regional Government, starting from the administration process to tax collection including the exploration of its potential. Rural and Urban Land and Building Tax is a tax on land and / or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantations, forestry and mining business activities. The management of land and building taxes is left to regional governments since the enactment of Law Number 28 of 2009 concerning Regional Taxes and regional levies. The purpose of this study was to determine how the land and building tax payment system in Pemalang Regency. The results showed that the effectiveness of the land and building tax payment system in Pemalang Regency was less effective. Factors that have not yet achieved the realization of land and building tax revenue include taxpayers who have not fully reported and deposited the amount that should have been paid in accordance with their tax arrears and it is hoped that public awareness will want to pay Land and Building Tax so that local revenue (PAD) can increase. The research method used in this research is interview, documentation and observation. Where the researchers conducted interviews with several local residents, and provided a questionnaire containing the effectiveness of tax collection in the area.
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Maruta, Heru, und Ayu Apriliani. „Pengaruh Sistem Pengendalian Internal Terhadap Ketepatan Pelaporan Pajak Bumi Dan Bangunan Pada Badan Pendapatan Kabupaten Bengkalis“. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 9, Nr. 1 (26.06.2020): 80–90. http://dx.doi.org/10.46367/iqtishaduna.v9i1.217.
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The purpose of this research was to determine the effect of the internal control system on the accuracy of land and building tax reporting at the Bengkalis Regency Regional Revenue Agency. The populations in this research are employees of the Bengkalis Regency Revenue Agency whose job is to examine the Earth and Building Tax report where the total population is 30 people. The sample in this research used a saturated sample of 30 people. Data collection techniques used were interviews, documentation, questionnaires and literature study. The results of this research are that the internal control system influences the accuracy of land and building tax reporting with a percentage of influence of 62.9%, while the remaining 37.1% is influenced by other variables that are not included in this research model.
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Tinurbaya L, Evi, Basuki Sigit Priyono und Witman Rasyid. „ANALISIS KOMPARASI USAHATANI PADI SAWAH SISTEM TANAM SRI DAN KONVENSIONAL DI DESA BUKIT PENINJAUAN I KECAMATAN SUKARAJA KABUPATEN SELUMA“. Jurnal AGRISEP 10, Nr. 2 (04.09.2011): 188–206. http://dx.doi.org/10.31186/jagrisep.10.2.188-206.
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SRI is rice cultivation technique which able increase rice productivity by modify plant management, soil, water, and nutrients. The goal of this research are to determine and analyze the factors which influence the production, and to know the revenue between SRI method and Conventional system of rice farm. Rice farm revenueby SRI method is Rp 4.199.923,53 /Ut/Mt or Rp 6.287.124,48 /Ha/Mt while the farmers in convensional system is Rp 4.761.240,60/Ut/Mt or Rp 6.343.424,53/Ha/Mt. “Cobb-douglass” analysis used to determine someproduction factors which invluence the production.The study result explain that factorwhich influence to the production of SRI system is land area, while the amount of seeds, organic fertilizer, organic pesticides, and the labor had no effect in rice farm production. Where as the factorswhich significantly influence to the productionof conventional system are land area and labor, while the amount of seeds, chemical fertilizer, and chemical pesticides had no effect in rice farm production. Key words: SRI method, Production factors, Rice farm revenue
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Ji, Li, und Wei Zhang. „Fiscal Incentives and Sustainable Urbanization: Evidence from China“. Sustainability 12, Nr. 1 (21.12.2019): 103. http://dx.doi.org/10.3390/su12010103.
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Fiscal incentives can affect governments’ behavior and further influence economic and social development. Due to the specific conditions of the household registration system and the land ownership system in China, the urbanization process is dominated by the government. This article conceptually and empirically investigates the influence of fiscal incentives on sustainable urbanization. We theoretically analyze the fiscal reasons why land urbanization occurs faster than the population urbanization. Then we employ panel data of 30 provinces and autonomous regions in China from 2000 to 2012 to discuss the impact of fiscal incentives on urbanization from four aspects: fiscal revenue, types of taxes, fiscal self-financing rate, and tax losses. The econometric results show that both the local tax revenue and fiscal self-financing rate have a significantly negative effect on the gap between land urbanization and population urbanization. The larger the proportion of business tax, the smaller the gap, and vice versa for value-added tax. The greater the local governments’ tax losses, the greater the gap. The results explain why local governments in China choose land urbanization rather than population urbanization from the perspective of fiscal incentives.
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Upadhya, Carol. „Recasting Land: Agrarian Urbanism in Amaravati“. Urbanisation 6, Nr. 1 (Mai 2021): 82–103. http://dx.doi.org/10.1177/24557471211018304.
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The article explores how the unfolding of the Amaravati project in Andhra Pradesh, India, was shaped by the region’s caste-based agrarian social and political formation. It shows how caste structures not only access to land, resources and power, but also the agrarian land transition in the context of a ‘new city’ project. In particular, caste structured the process of land pooling as well as the land market due to the historical embedding of caste in the land governance system. The article outlines two major ways in which caste inequalities and tensions were reproduced and sharpened—the rapid dispossession of Dalits by the unleashing of a speculative land market, and their marginalisation in the land pooling process. These processes are attributed to the institutionalisation of caste within the land revenue bureaucracy and the entrenchment of caste power and ideology within and beyond the state in the Coastal Andhra region, leading to a caste-based ‘land grab’. In response, Dalits mounted opposition to their marginalisation by framing unequal compensation for assigned lands and the alienation of assigned lands as manifestations of caste oppression. The eruption of caste struggles around land in what was supposed to become India’s first ‘fully planned’ city illustrates a key dimension of ‘agrarian urbanisation’ in contemporary India.
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Gordon, Matthew. „The Turkish Officers of Samarra: Revenue and the Exercise of Authority“. Journal of the Economic and Social History of the Orient 42, Nr. 4 (1999): 466–93. http://dx.doi.org/10.1163/1568520991201713.
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AbstractThe present article concerns the access to revenue on the part of the Turkish officers of Abbāsid Samarra. It is argued that the revenue in question explains their considerable influence. It is also argued that among the arrangements made for the Turkish officers were specific forms of land tenure which represented a decisive step toward the system of the new style iqtā so widely used after the third/ninth century in the Islamic Near East.
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Ahmed, Ashraful Islam. „The Mansabdari System of Mughal Empire: A Critical Analysis“. RESEARCH REVIEW International Journal of Multidisciplinary 8, Nr. 12 (14.12.2023): 34–39. http://dx.doi.org/10.31305/rrijm.2023.v08.n12.005.
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The Mansabdari system was primarily a mechanism to institutionalize the Mughal administration with great emphasis on the military organization through numerical method. The efficiency of the system was based on the continuous maintenance of the required number of contingent with the assigned source of income namely jagir. Thus, the very nature of the system necessitated the accurate assessment of the revenue of each and every jagir, so that the allotment of certain jagirs could be made in accordance with the military contingents to be maintained by the Mansab holders. This is the core and crucial point which triggered all kinds of problem in the system. Therefore, the problems of the system range from the land measurement, revenue assessment, and pay schedule to the decline in the obligations and finally keeping fictitious relevance of the system with several modifications without breaking away with that.
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Petrus, Jeffrey, Jacob A. Babarinde und Lepani Karigawa. „Analysis of Mechanisms for Sustainable Land Taxation in Lae City, Papua New Guinea“. Urban Studies and Public Administration 3, Nr. 3 (02.07.2020): p38. http://dx.doi.org/10.22158/uspa.v3n3p38.
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Following severe criticisms against perceived inefficiency and unfairness of land taxation system in Papua New Guinea, this paper appraises four mechanisms used for land tax assessment and tax collection in the country. The mechanisms investigated as part of a larger study are validity of previous valuation roll, determination of unimproved land value, professional acceptability of the valuation methods used, and whether planning approval had been secured for the improvements on land. The study is based on a questionnaire survey of 150 respondents, including state land leaseholders and officials of the Lands Department at Lae Municipality and the City’s Internal Revenue Commission. The hypothesis tested yields a Chi-Square Test value of 8.872 and a Probability Value (P Value) of 0.75 (75%), which is statistically significant at 0.01 level. These findings indicate that the Lae City Municipality has 75% chances of becoming sustainable in the foreseeable future, particularly if the recommendations made are thoughtfully implemented.
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Özel, Oktay. „Limits of the Almighty: Mehmed II's 'Land Reform' Revisited“. Journal of the Economic and Social History of the Orient 42, Nr. 2 (1999): 226–46. http://dx.doi.org/10.1163/1568520991446848.
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AbstractThis paper reviews the reform attempt that took place in the Ottoman Empire during the last years of Mehmed II (1451-81), which is generally referred to as a "land reform" in Ottoman historiography. First, it emphasizes that the freeholds, the main target of the said reform, were 'revenue-holdings' not land-holdings. Second, based on the examination of a tax register belonging to the Anatolian province of Amasya, it shows that the reform brought no fundamental change in the existing revenue holding system, let alone in the land relations, which remained entirely outside the scope of the reform. Finally, the article describes Mehmed II's attempt, insofar as reflected in north-central Anatolia, as no more than a somewhat superficial "fiscal" reform, which eventually resulted in failure upon his death, revealing the vulnerability of the positions of the sultans in their struggle for power against the centrifugal forces in the Ottoman Empire.
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TRAVERS, T. R. „‘The Real Value of the Lands’: The Nawabs, the British and the Land Tax in Eighteenth-Century Bengal“. Modern Asian Studies 38, Nr. 3 (Juli 2004): 517–58. http://dx.doi.org/10.1017/s0026749x03001148.
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Ever since the late eighteenth century, no subject has been more prominent in histories of ‘the transition to colonialism’ in south Asia, than the issue of taxation. In particular, the complex system of agrarian taxation that was developed under the Mughal empire, and further elaborated by various post-Mughal regimes, has often been seen as the defining institution of both the pre-colonial and colonial states. What the British called ‘land revenues’, which included taxes on land proper (mal) and taxes on trade and markets (sair), were the main source of income for both Indian and British rulers. Assessments of the impact of colonial rule have often depended on supposed changes in the tax regime. Since the nineteenth century historians have tended to focus their attention on the relationship between the land tax and structures of agrarian property. They have generally argued that British rule both substantially increased the tax burden, and modified structures of agrarian tenure by splicing together rights of revenue collection and private property in land. But they have focused much more on early colonial policies with regard to private landed property, and less on the issue of the actual tax assessment. This paper takes up the issue of the land tax demand (known as jama in the terminology of Mughal and post-Mughal administration) tracing British debates about tax assessments through the first three decades of colonial rule in Bengal.
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Adhikary, Sajal. „DEVELOPMENT AND DEGRADATION IN THE COOCH BEHAR STATE DURING MAHARAJA NRIPENDRA NARAYAN RULE, 1863-1911“. International Journal of Advanced Research 11, Nr. 09 (30.09.2023): 73–80. http://dx.doi.org/10.21474/ijar01/17505.
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The Cooch Behar State was a small princely State of undivided Bengal during British rule. We know the State became a tributary State of the British East India Company in 1773 A.D. From this time the British ideology introduced in all aspects of the State by the Cooch Behar Maharajas. During the period of Maharaja Nripendra Narayan, who was known the modernizer of the Cooch Behar State, the British ideology had touched the highest stage of modernity during his time. During his time State introduced the First scientific land revenue management, Budget System and other developmental works. This had portrayed him as the modern Maharaja of the State or light side of the State. But this new land revenue management had sharp impact on the State environment and ecology and land-based society. This could portray him as destroyer of State environment and society.
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Lu, Shenghua, und Hui Wang. „Limited Decentralization: Understand China’s Land System from the Perspective of Central-Local Relation“. Land 11, Nr. 4 (02.04.2022): 517. http://dx.doi.org/10.3390/land11040517.
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Central-local relation is a critical but overlooked perspective for understanding China’s land system. During the last decades, the central government has decentralized considerable autonomy of land development to local governments to encourage the latter to adopt their advantages in local information for economic growth. However, the local government pursues more development-oriented goals, leading land to be an endowment for jurisdiction competition, fiscal revenue maximization, and officials’ career advancement at the local level. The discretion of local government, however, is constrained by the central authority. Land quotas, land approval, and, perhaps most importantly, nomenklatura, all of which are controlled by the central government, undermine the credibility and irreversibility of decentralization. We call such a central-local relation limited decentralization, a framework that could be applied to explain a range of land issues such as farmland protection and real estate regulation. Although we believe the central government is the principal determinant of the degree of decentralization, we also acknowledge that the initiative of local governments is essential. The interactions between central and local governments result in rights definition, power distribution, and, consequently, land use policy change over time.
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Pujiharti, Yulia, Oteng Haridjaja, Eriyatno und I. Wayan Rusastra. „Sustainable Dry Land Management Model on Corn Agribusiness System“. Journal of Tropical Soils 13, Nr. 1 (01.01.2008): 67–76. http://dx.doi.org/10.5400/jts.2008.v13i1.67-76.
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The study aimed at building model of dry land management. Dynamic System Analysis was used to build model and Powersim 2.51 version for simulating. The parameter used in model were fertilizer (urea, SP-36, ACL), productivity (corn, cassava, mungbean), soil nutrient (N, P, K), crop nutrient requirements (corn, cassava, mungbean, mucuna), price (corn, cassava, mungbeans corn flour, feed, urea, SP-36, KCl), food security credit, area planted of (maize, cassava, mungbean), area harvested of (maize, cassava, mungbean), (corn, cassava, mungbean) production, wages and farmer income. Sustainable indicator for ecology aspect was soil fertility level, economic aspects were productivity and farmer income, and social aspects were job possibility and traditions. The simulation result indicated that sustainable dry land management can improve soil fertility and increase farmer revenue, became sustainable farming system and farmer society. On the other hand, conventional dry land management decreased soil fertility and yield, caused farmer earnings to decrease and a farm activity could not be continued. Fertilizer distribution did not fulfill farmer requirement, which caused fertilizer scarcity. Food security credit increased fertilizer application. Corn was processed to corn flour or feed to give value added.
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Zhang, Mingyu, Qiuxiao Chen, Kewei Zhang und Dongye Yang. „Will Rural Collective-Owned Commercial Construction Land Marketization Impact Local Governments’ Interest Distribution? Evidence from Mainland China“. Land 10, Nr. 2 (19.02.2021): 209. http://dx.doi.org/10.3390/land10020209.
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To promote the harmonious human-land relationships and increased urban-rural interaction, rural collective-owned commercial construction land (RCOCCL) marketization reform in some pilot areas was a new attempt by the Chinese Central Government in 2015. In this areas, a novel interest distribution system was established with the land right adjustment and the corresponding local governments were likely to benefit through taxation and land appreciation adjustment fund. This study proposed the hypothesis that the RCOCCL marketization reform would improve local government revenue, and explored the actual effect based on panel census data of county-level administrative units from 2010 to 2018. We applied the difference-in-difference (DID) method to analyze the causal effect of this reform on fiscal revenue with 29 pilot areas selected as the treatment group and 1602 county-level units as the control group. The empirical results of the optimized DID robustness test models and the Heckman two-step method showed that the RCOCCL marketization reform does not have a significant impact because of lower land circulation efficiency, the transfer of land transaction costs, and the policy implementation deviations. Thus, weakening the administrative intervention of local governments in the RCOCCL marketization is essential to the land market development in China.
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Adu-Gyamfi, Samuel, Emmanuel Bempong, Henry Tettey Yartey und Benjamin Dompreh Darkwa. „British Land Policies in the Gold Coast and Her Relations with Asante“. Studia Historiae Oeconomicae 38, Nr. 1 (01.12.2020): 163–81. http://dx.doi.org/10.2478/sho-2020-0007.
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Abstract Colonization successfully advanced various reforms in Africa that affected several practices on the continent. The various customs that have been affected include the land tenure system of British colonies in particular. An abundance of laws and policies were adopted with the sole aim of conserving the environment. These policies often clashed with indigenous interests and witnessed counter attacks as a result. Despite this, there is little information in the literature concerning how British land policies shaped their relations with the indigenous people, particularly the Asante. Based on a qualitative research approach, the current study uses Asante as a focal point of discourse in order to historically trace British land policies and how they, the British engaged with the people of Asante. From the discourse, it should be established that the colonial administration passed ordinances to mobilize revenue and not necessarily for the protection of the environment. In addition, the findings indicated that the boom in cash crops, such as cocoa and rubber, prompted Britain to reform the land tenure system. With the land policies, individuals and private organizations could acquire lands from local authorities for the cultivation of cash crops. We conclude that the quest to control land distribution caused the British to further annex Asante.