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1
Chambon, Jean-Pierre, and Andrea Castro Quintana. "Les types toponymiques oïliques Revenue, Revenu, et frm. revenue, terme de sylviculture." Nouvelle revue d'onomastique 61, no. 1 (2019): 69–78. http://dx.doi.org/10.3406/onoma.2019.1909.
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TAIROVA, Svetlana S. "Non-tax revenue planning." Finance and Credit 28, no. 3 (March 30, 2022): 528–56. http://dx.doi.org/10.24891/fc.28.3.528.
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Subject. The article considers the planning of non-tax revenue collection. Objectives. The aim is to reveal reasons that affect the quality of non-tax revenue planning, identify risks in the planning. Methods. I employ methods of analysis, synthesis, collaboration, concretization, and comparison. Results. The comprehensive analysis of the system for planning the collection of non-tax revenues unveiled the need to amend the existing regulations used by government authorities to forecast non-tax revenues. The paper proves that implementation of methodological recommendations for budget revenues forecasting failed to improve the quality of non-tax revenues forecasting; reveals incorrect calculation of quality indicator of revenue planning that is used to control the quality of financial management. The paper also identifies the elements of risk management in the planning of non-tax revenues collection. Conclusions. The elimination of identified causes will enable the government authorities and chief revenue administrators to improve the quality of non-tax revenue planning.
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Raifu, Isiaka Akande, and Abiodun Najeem Raheem. "Do Government Revenues Matter for Economic Growth? Evidence from Nigeria." European Journal of Government and Economics 7, no. 1 (June 27, 2018): 60. http://dx.doi.org/10.17979/ejge.2018.7.1.4333.
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The bursting of crude oil prices in the international market since mid-2014 has resulted in dwindling oil revenue, which has led to economic recession in Nigeria. The recession has further exacerbated existing socioeconomic problems bedeviling the country. In the light of this, we examined the effect of government revenues (oil and non-oil revenues) on economic growth, both in the short-run and the long-run using autoregressive distributed lag method. Our findings show that government revenues are indispensable to economic growth in Nigeria. In addition, we found that economic growth is more responsive to oil revenue than non-oil revenue. Based on our findings, we advocate for effective and efficient use of government revenues. Furthermore, since oil revenue fluctuates more than non-oil revenue, we further advocate for creation of an enabling business environment geared towards improving the contribution of the non-oil sector to the government revenue base.
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Gunawan, Edy. "Tax Court Decisions as the Ultimum Remedium for Taxpayers." Law Review 22, no. 3 (March 29, 2023): 289. http://dx.doi.org/10.19166/lr.v22i3.6319.
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Taxes obtained can directly finance all state activities. State revenues, while coming from tax revenues, are also obtained from revenues outside of taxes which consist of 3 parts, which can be seen as income, capital or money to finance total government activities as shown in Law Number 17 of 2003 concerning State Finance, which can be explained in principle as follows. First, State revenues are derived from tax revenues. Second, non-tax government revenue. Thirdly, government revenue from grants. The third principle is referred to as state revenue from the tax sector and is still the largest source of revenue for state revenue. Research objectives in this paper are issues concerning taxation provisions; the application of the ultimum remedium is highly dependent on the prevailing priority scale with its main emphasis on optimizing state revenue, and not on the so-called criminal aspect; with the main reason being that the perpetrators of tax crimes should be responsible and continuously return or repair all losses incurred as a result of their mistakes. The method used is normative legal research by elaborating field data with secondary data in the form of primary, secondary and tertiary legal materials to be analyzed qualitatively. The results to be achieved in this study are willing to develop an overall understanding of tax court decisions as an ultium remedium effort for taxpayers. The application of the ultimum remedium principle directly is to increase state revenue, especially revenue in the sector.
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Rustendi, Endi. "ANALISIS EFEKTIVITAS, EFESIENSI DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH TAHUN 2010-2016." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 9, no. 2 (August 20, 2018): 181–203. http://dx.doi.org/10.33558/jrak.v9i2.1588.
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This research aims to determine the level of effectiveness of regional tax revenues in Bekasi Regency in 2010-2016, to determine the level of efficiency of regional tax revenues in Bekasi Regency in 2010-2016, to determine the contribution of regional tax revenues to Bekasi District's Original Revenue in 2010-2016. This research is descriptive research, descriptive method in this study is used to describe the regional tax revenue and quantitative analysis of regional tax revenue in Bekasi Regency which consists of efficiency (efficiency), effectiveness (effectivity) and its contribution to the original revenue of Bekasi Regency in 2010 to with 2016. The technique of collecting data by interview, documentation study, while descriptive analysis is used to obtain an overview of regional tax revenues and local revenue, while quantitative analysis in calculating the tax formula is used to determine the regional tax revenue managed by the Regional Revenue Service of Bekasi Regency budget year 2010 to 2016.The results of the calculation of effectiveness are done by comparing the realization of regional tax collection with the potential / target of regional taxes. Based on these results, the effectiveness of Bekasi Regency Regional Tax revenues in 2010 up to 2016 shows an average percentage of 114.28% with a very effective category. The level of efficiency of Regional tax revenues in 2010-2016 in Bekasi Regency by comparing the costs of collection with the realization of Regional taxes. From this calculation, it can be seen in 2010 to 2016 showing the average percentage of 44.51% with the category quite efficient. Contribution of Regional tax revenue in 2010-2016 in Bekasi Regency by comparing the realization of Regional tax with local revenue. From this calculation, it can be seen from 2010 to 2016 showing the average percentage of 0.74% with very less categories.
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Situmorang, Dokman Marulitua, and Faisal Jamaludin Al-Afgani. "Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources." Journal of Applied Management Research 3, no. 1 (June 28, 2023): 42–50. http://dx.doi.org/10.36441/jamr.v3i1.1546.
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State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system was introduced to support the management of Non-Tax State Revenue known as the Online Non-Tax State Revenue Information System (“SIMPONI”). However, for Non-Tax State Revenues for Natural Resources specifically for minerals and coal, there is still potential for improvement in terms of accountability and accuracy of calculations, so in 2019 a special information system was introduced for Non-Tax State Revenues for Natural Resources specifically for minerals and coal called “e-PNBP Minerba” integrated with “SIMPONI”.
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Meyers, Daniel E., Benjamin S. Meyers, Timothy M. Chisamore, Kristin Wright, Bishal Gyawali, Vinay Prasad, Richard Sullivan, and Christopher M. Booth. "Temporal trends in oncology drug revenue among the world’s major pharmaceutical companies: A 2010-2019 cohort study." Journal of Clinical Oncology 39, no. 15_suppl (May 20, 2021): 6505. http://dx.doi.org/10.1200/jco.2021.39.15_suppl.6505.
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6505 Background: In the past decade there has been a 70% increase in the number of clinical trials for cancer drugs. During this time, there has also been a substantial increase in the price of cancer drugs. It is unclear how these trends have changed the revenue landscape of major pharmaceutical companies. In this study we characterize temporal trends in cancer drug revenue relative to non-cancer drugs. Methods: This retrospective cohort study used publicly available global sales data from the 10 pharmaceutical companies with the highest annual revenue in 2019; Abbvie (AB), AstraZeneca (AZ), Bristol Myers Squibb (BMS), GlaxoSmithKline (GSK), Johnson & Johnson (JJ), Merck (M), Novartis (N), Pfizer (P), Roche (R) and Sanofi (S). We quantified the contribution of cancer drugs to net revenue for each company from 2010 – 2019 using consolidated annual financial reports (i.e. 10-K or 20-F forms). Cancer drugs were defined as those with an FDA-approved indication for anti-cancer effect or supportive care. All sales data were converted to USD and adjusted for global inflation. Trends in the percentage of company revenues accounted for by cancer drugs were assessed with the Kendall-Mann test. P-values were adjusted for multiple hypothesis testing using the Benjamini-Hochberg method. Results: During 2010-2019, cumulative annual revenue generated from cancer drugs in our cohort of companies (n = 10) increased by 96%, from $52.8 billion to $103.5 billion. The cumulative revenue from non-oncology drugs decreased by 19%, from $342.5 billion to $276.9 billion. The proportion of total revenue generated from cancer drugs grew over time; from 13% in 2010 to 27% in 2019 (p < 0.001). During 2015-2019, annual revenue for the study cohort grew by 12%: from $339.7 billion to $380.4 billion. During this period non-oncology revenues remained stagnant (mean $278.9 billion, range 276.9 – 281.9), while oncology revenues grew by 66%; from $61.4 billion to $103.5 billion. Six companies (AB, AZ, BMS, JJ, N, and P) saw substantial increases in the proportion of revenue attributable to cancer drugs. R had both the highest net revenue ($23.9 billion), and highest proportion of revenue (57%) from cancer drugs in 2010 among the cohort, similar to 2019 ($27.7 billion, 57%; p = 0.37). While not reaching significance over the total study period, M saw increases in oncology revenue from $1.5 billion in 2015 to $12.3 billion in 2019 (4% to 30% of total revenue); driven almost exclusively by sales of Pembrolizumab. Conclusions: Amongst the world’s largest pharmaceutical companies, sales revenue from cancer drugs have increased by 96% over the past decade, while revenues from non-cancer drugs have decreased by 19%. Revenues from cancer drugs accounted for 27% of company revenues in 2019. Further work is needed to understand if this massive increase in sales revenues has translated into proportional improvements in patient and population outcomes.
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Phipps, Erin Hazel, Mark W. Nichols, and Federico Guerrero. "The Impact of Video Gaming Terminals on Casinos and State and Local Tax Revenue." Public Finance Review 48, no. 5 (September 2020): 650–75. http://dx.doi.org/10.1177/1091142120945684.
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In 2012, Illinois passed legislation allowing video gaming terminals (VGTs) outside of casinos. This legislation was passed to increase tax revenues from gambling in a market that had seen decreases in revenues and admissions over the past 8 years. VGTs may substitute for casino gambling and have a negative impact on casino and tax revenue. Using ordinary least squares and vector autoregressive models, we find that casino slot revenues decrease by about 0.05 percent for each 1 percent increase in VGT revenues. Admissions decrease by about eleven people per VGT. A Granger causality test suggests causation is running from VGTs to admissions. Thus, there is substitution between VGTs and casino gambling but not so large as to reduce tax revenue. Overall tax revenue from gambling, both casino and VGT, has increased for Illinois. However, local communities where casinos are located have experienced declines in casino tax revenue that have exceeded the gains from VGT revenue.
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Awotomilusi, Niyi, Oluwayomi Oso, Oluyinka OLUWAGBADE, and Muyiwa Dagunduro. "Evaluating the Effectiveness of IPSAS 23 Regulations on the Redemption of Tax Revenues by the Ekiti State Government." Journal of Accounting and Finance Management 4, no. 5 (December 27, 2023): 385–99. http://dx.doi.org/10.38035/jafm.v4i5.272.
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Abstract: The study intends to shed light on how adherence to international public sector accounting standards (IPSAS) 23 can enhance the efficient utilization of tax revenues in Ekiti State. In this study, a survey design was employed. Questionnaires were distributed directly to the specified participants, who were the Revenue Officers of Ekiti State Internal Revenue Service (EKSIRS). The entire population comprised 428 revenue officers, and we chose to use a census sampling method, which encompasses the entire population at 100%. Out of all the questionnaires distributed, 311 were returned with completed responses. The collected data was subsequently analyzed using both descriptive and inferential statistical techniques. The results analysis found that the collective impact of IPSAS 23 regulations, including revenue recognition, revenue presentation and disclosure, and revenue measurement, is a reliable predictor of tax revenue redemption by the Ekiti State Government. In essence, the implementation of these IPSAS 23 regulations significantly contributes to the redemption of tax revenues, signifying their importance in enhancing financial transparency and efficiency within the government's fiscal operations. It was concluded that revenue recognition emerges as a prominent contributor to tax revenue redemption, emphasizing the importance of accurate revenue recognition. This study then recommends that the Ekiti State Government should prioritize enhancing revenue recognition practices. This can be achieved through training and capacity-building for relevant staff to ensure accurate and timely recognition of revenue.
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Wantoch-Rekowski, Jacek, and Małgorzata Cilak. "The share of corporate income tax as revenue of a provincial self-government and the effects of the COVID-19 pandemic." Ekonomia i Prawo 20, no. 2 (June 30, 2021): 439–56. http://dx.doi.org/10.12775/eip.2021.027.
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Motivation: The paper addresses the issue of shares in corporate income tax (CIT) as revenue for the budgets of provincial governments. A study of the formation of revenues from this source in relation to total revenues in 2019–2021 was carried out, resulting in the observation that amongst the provinces a wide disparity exists in terms of the importance of CIT shares as a source of revenue. In most provinces, the percentage ratios of the size of CIT shares planned for 2021 in the structure of total revenue decreased compared with 2019. The study made it possible to advance a thesis on the possible impact of the COVID-19 pandemic on the decline in provincial revenue from CIT shares, as well as to confirm views criticizing certain features of CIT shares, such as their lack of stability or the lack of influence of provincial governments on the shaping of this source of revenue. Shares in CIT formally constitute the provinces’ own revenue, but in practice they are funds transferred from the state budget. Income taxes in Poland are the revenue of the state, which has an exclusive influence on the normative shape of these taxes and the implementation of the regulations concerning them. The province, as a beneficiary of the CIT share, has no influence on this income. In view of the fact that in some provinces CIT revenue as a share of total revenue exceeds 40%, a problem arises in the event of a decrease in the revenue from this tax to the state budget, and consequently to the provincial budgets. The COVID-19 pandemic and the economic crisis caused by it result, inter alia, in a decrease in revenues from income taxes, which is reflected in provincial budgets.
Aim: The aim of the article is to determine whether and to what extent the COVID-19 pandemic affected the revenues of self-governing voivodships from CIT shares. The authors also indicated solutions aimed at mitigating the negative consequences for provinces of the drop in revenues from CIT shares.
Results: The research carried out on revenues to the budgets of provincial local governments from the CIT share indicates that in 2021, 11 out of 16 provinces will have a lower percentage share of this income in the structure of all their revenues when compared to 2019.
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Pinchuk, S. "Revenue management does far more than manage revenues." Journal of Revenue and Pricing Management 1, no. 3 (October 2002): 283–85. http://dx.doi.org/10.1057/palgrave.rpm.5170031.
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Maryantika, Dora Dessandy, and Suparna Wijaya. "Determinants of tax revenue in Indonesia with economic growth as a mediation variable." JPPI (Jurnal Penelitian Pendidikan Indonesia) 8, no. 2 (July 15, 2022): 450. http://dx.doi.org/10.29210/020221522.
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Tax revenue has an important role as the main source of state revenue. However, for several years, the realization of tax revenues has not been able to reach the target and the level of the tax ratio is still not ideal. This shows that tax revenue needs to be increased so that the factors that can affect tax revenue need to be analyzed. This study aims to examine the effect of corruption, government spending, and human development on tax revenues and the effect of economic growth in mediating these effects. The analysis was conducted on 10 provinces during 2010 to 2019 was selected using a purposive sampling technique and 100 observations were obtained. Multiple linear regression was used as a method to analyze the hypothesis. The results showed that (1) government spending, human development and economic growth had a positive effect on tax revenue, while corruption had no effect on tax revenue; (2) government spending and human development have a positive effect on economic growth, while corruption has no effect on economic growth; (3) economic growth mediates the effect of government spending and human development on tax revenues; (4) economic growth does not mediate the effect of corruption on tax revenues.
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Akinkunmi, Mustapha A. "Dynamic Analysis of Structural Shifts of Fiscal Revenue in Nigeria, 1999-2016." International Journal of Economics and Finance 8, no. 11 (October 26, 2016): 96. http://dx.doi.org/10.5539/ijef.v8n11p96.
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The oil sector that eased the financial constraint of Nigerian government in the 1970s is presently acting as the source of financial constraints to the country due to a continuous decline in government revenue, arising from the recent drastic fall in world crude oil prices. This calls for the government to diversify its revenue base through improving taxation. This study examined the influence of economic performance on the government revenue as well as the various sources of tax revenues in Nigeria. Monthly data spanning 1999 to 2016 were utilized to estimate vector error correction models (VECM) for five sources of government tax revenues based on data availability. Empirical results revealed that there is a significant relationship between real GDP and real company income tax revenues, and between real GDP and real excise duty revenues in the long run. However, in the short run, the one-year lag of tax revenue varieties poses a significant influence on the various sources of tax revenues.
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Irwin, Douglas A. "Higher Tariffs, Lower Revenues? Analyzing the Fiscal Aspects of “The Great Tariff Debate of 1888”." Journal of Economic History 58, no. 1 (March 1998): 59–72. http://dx.doi.org/10.1017/s0022050700019884.
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After the Civil War, Congress maintained high import tariffs to pay off the public debt. By the early 1880s the federal government was running large fiscal surpluses –revenues exceeded expenditures by over 40 percent. The Democrats proposed lower tariffs to reduce customs revenue. The Republicans proposed higher tariffs to reduce imports and customs revenues. This article attempts to determine the revenue effects of the proposed changes. Given the height of the tariff and the price elasticity of U.S. import demand, the actual tariff was below the maximum revenue rate, and therefore a tariff reduction would have reduced customs revenue.
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Puji Lestari, Fibria Anggraini, and Yolanda Yolanda. "The Effect of Economic Growth, Poverty and Wages On Tax Revenue." Eduvest - Journal of Universal Studies 2, no. 11 (November 20, 2022): 2295–306. http://dx.doi.org/10.36418/eduvest.v2i11.644.
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Taxes are a source of state revenue, economic growth conditions can have an impact on the taxation sector, besides that poverty and wage factors can also affect state tax revenues. The purpose of this study was to determine the magnitude of the effect of economic growth, poverty and wages on tax revenues. The sample used in this study was 30 provinces in Indonesia. The research method used in this research is descriptive quantitative analysis method. Using secondary data during 1991-2021 and analyzed with time series data regression. The results of the research conducted can be seen that economic growth has a positive and significant effect on tax revenue, poverty has a negative and significant effect on tax revenue, positive and significant effect on tax revenue. as well as tax revenue
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Puji Lestari, Fibria Anggraini, and Yolanda Yolanda. "The Effect of Economic Growth, Poverty and Wages On Tax Revenue." Eduvest - Journal of Universal Studies 2, no. 11 (November 20, 2022): 2295–306. http://dx.doi.org/10.59188/eduvest.v2i11.644.
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Taxes are a source of state revenue, economic growth conditions can have an impact on the taxation sector, besides that poverty and wage factors can also affect state tax revenues. The purpose of this study was to determine the magnitude of the effect of economic growth, poverty and wages on tax revenues. The sample used in this study was 30 provinces in Indonesia. The research method used in this research is descriptive quantitative analysis method. Using secondary data during 1991-2021 and analyzed with time series data regression. The results of the research conducted can be seen that economic growth has a positive and significant effect on tax revenue, poverty has a negative and significant effect on tax revenue, positive and significant effect on tax revenue. as well as tax revenue
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Horman, Juanita R. "Efektivitas Penerimaan Negara Bukan Pajak Usaha Pertambangan Di Kabupaten Manokwari." JFRES: Journal of Fiscal and Regional Economy Studies 2, no. 1 (March 30, 2019): 21–26. http://dx.doi.org/10.36883/jfres.v2i1.15.
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Non-Tax Revenues are the total of government revenues that are not sourced from general taxation, in which revenue from natural resources become one important source. Manokwari regency has natural resource and coal potentials, that is expected to drive local economy through the utilization of its non-tax revenues. This research aims to calculate the potentials and effectivity of non-tax revenues sourced from mining activities in Manokwari regency. The findings show that non-tax revenue potential is approximately IDR 43.7 billion in 2014, and increases just over IDR 57 billion in 2015. Nevertheless, effectivity of the non-tax revenue derived from mining activities in Manokwari is zero percent, which means ineffective.
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COMAN (LINTA), Mariana Luminita, and Genifera Claudia BANICA. "EFFICIENCY OF FISCAL REVENUE COLLECTION IN ROMANIA IN THE PERIOD 2010-2019." Revista Economica 73, sp (December 30, 2021): 49–63. http://dx.doi.org/10.56043/reveco-2021-0045.
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In this article we aim to present the importance of fiscal revenues in the economy of a country, to elaborate an analysis of the performance of tax revenue collection in Romania in 2010-2019, identifying the factors that led to low fiscal revenue collection and the actions necessary in order to lead to increasing the collection of fiscal revenues. We expect to see a decrease in the fiscal revenue collection due to the inefficient administration, excessive bureaucracy and high tax evasion.
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MOURFOU, Aïchatou, and Idrissa Mohammed OUEDRAOGO. "Effet redistributif de la mobilisation des recettes fiscales dans les pays de l’UEMOA." Revue d’Economie Théorique et Appliquée 13, no. 1 (June 30, 2023): 41–58. http://dx.doi.org/10.62519/reta.v13n1a3.
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Résumé : L’objectif de cette étude est d’analyser l’effet des différents types de recettes fiscales (la pression fiscale totale, la pression fiscale directe, la pression fiscale domestique indirecte et la pression fiscale commerciale) sur les inégalités de revenus dans les pays de l’Union Economique et Monétaire Ouest Africaine (UEMOA) de 1996-2015. En utilisant les doubles moindres carrées (2SLS), les estimations indiquent qu’une hausse du niveau des recettes fiscales totales ainsi que des recettes fiscales directes permettent une réduction significative des inégalités de revenus. Cependant, les recettes fiscales domestiques indirectes et les recettes fiscales commerciales sont neutres dans la répartition des revenus. L’implication de politique économique qui se dégage est que la mobilisation des recettes fiscales peut être utlisée comme un instrument pour lutter contre les inégalités de revenus dans la zone UEMOA. Mots clés : Structure fiscale – Inégalités de revenus – UEMOA Redistributive effect of tax revenue mobilization in WAEMU countries Summary : The objective of this study is to analyze the effect of different types of tax revenue (total tax pressure, direct tax pressure, indirect domestic tax pressure and commercial tax pressure) on income inequality in the countries of the West African Economic and Monetary Union (WAEMU) from 1996-2015. Using double least squares (2SLS), the estimates indicate that an increase in the level of total tax revenue as well as direct tax revenue allows a significant reduction in income inequality. However, indirect domestic tax revenue and commercial tax revenue are neutral in the distribution of income. The economic policy implication that emerges is that tax revenue mobilization can be used as an instrument to address income inequality in the WAEMU zone. Keywords: Tax structure – Income inequalities – WAEMU JEL Classification : E62 – H12 – H23
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Hakim, Sri Ainun, and Muhdar HM. "KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA GORONTALO." MUTAWAZIN (Jurnal Ekonomi Syariah) 1, no. 2 (August 8, 2022): 79–91. http://dx.doi.org/10.54045/mutawazin.v1i2.107.
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This study aims to determine the contribution and effectiveness of hotel tax against region income Gorontalo City in 2012-2017. The method used is descriptive method with quantitative approach.The data used in this research is secondary data that are time series from 2012 to 2017. The data includes: hotel tax revenue and local revenue Gorontalo city, which was obtained from the Regional Finance Agency. Andcollected in the form of documentation. The results showed that the contribution of tax revenue to local revenues hotel Gorontalo during the last six years, namely from 2012 to 2017 on average contributed to an increase in local revenues, The average percentage contribution of hotel tax on revenue at 3:16%. While the level of effectiveness of hotel tax on revenue classified as effective even though the hotel tax target budgeted annually raised.
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Shon, Jongmin, and Ilhwan Chung. "Revenue Diversity and Revenue Volatility." Korean Association of Governance Studies 32, no. 1 (March 30, 2022): 145–72. http://dx.doi.org/10.26847/mspa.2022.32.1.145.
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Jones, Christopher L., Karen A. Kitching, Andrea Alston Roberts, and Pamela C. Smith. "The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes." Accounting Horizons 27, no. 1 (March 1, 2013): 75–89. http://dx.doi.org/10.2308/acch-50285.
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SYNOPSIS: We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the marginal change in revenue, indicating that charities smooth spending. Charities save a substantial portion of additional revenues and appear to mitigate reductions in revenues by using past savings, especially amounts saved in the previous year. We also find evidence that charities anticipate revenue declines and save for that purpose. Charities with fewer constraints, such as those with larger net assets and those with revenues from sources less likely to impose revenue spending restrictions, do more smoothing by adjusting spending less. Data Availability: Data are publicly available.
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Effendi, Syahril. "ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP REALISASI PENDAPATAN ASLI DAERAH." JURNAL AKUNTANSI BARELANG 6, no. 2 (July 2, 2022): 61–68. http://dx.doi.org/10.33884/jab.v6i2.5532.
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The purpose of this study is to find answers to determine the effectiveness of advertisement tax and the contribution of advertisement tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2018. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2017 to 2021. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of advertisement tax and the contribution of advertisement tax has a significant effect on local revenue. While partially the effectiveness of advertisement tax has a significant relationship to local revenue, however, the contribution of advertisement tax has a significant effect on local revenue at the Batam City Dispenda.
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Yossinomita, Yossinomita, Haryadi Haryadi, and Siti Hodijah. "Determining the Future Direction andAmount of Tax Revenue in Indonesia Usingan Error Correction Model (ECM)." Ekonomika 103, no. 1 (April 11, 2024): 56–77. http://dx.doi.org/10.15388/ekon.2024.103.1.4.
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The characteristics of how tax revenues, as well as the macroeconomic factors that are expected to influence and determine tax revenues, develop have become the basic macroeconomic assumptions by the government in compiling various components of the posture of the state revenue and expenditure budget to maintain and increase the expected economic growth. To understand the evolution of tax revenues and the impacts of these variables, it is important to investigate the relationship between tax revenues and specific macroeconomic variables. This study aims to identify the effect of macroeconomic variables on Indonesian tax revenues in the long and short term using multiple regression analysis in an error correction model (ECM). The macroeconomic conditions and variables used in this study are gross domestic product (GDP), inflation, interest rates, and exchange rates. This study employed the time-series data from 2000–2019. The ECM method was conducted in the following stages: stationarity test, cointegration test, and ECM regression test. The ECM model is declared valid, if the cointegrated variables are supported by a significant and negative ECT coefficient value. The statistical analysis, i.e. t-statistic, the F-statistic, and the coefficient of determination, were used to evaluate the significance of the ECM model. The results showed that among the four of macroeconomic variables used in this study, GDP has the highest significant effect on the tax revenue. GDP has a highly positive and considerable impact on tax revenue. The increasing of GDP growth is in line with the realization of tax revenue. A strong positive long-term (t-statistic = 13.94075*, P-value = 0.0000) and short-term (t-statistic = 5.515026*, P-value = 0.0001) association is also observed between inflation and tax revenue. Inflation has a favorable and considerable impact on tax income either in long (t-statistic = 2.298586**, P-value= 0.0363) or short term (t-statistic = 2.515695**, P-value = 0.0258). On the other hand, Bank Indonesia interest rate has a negative insignificant effect (t-statistic = −1.542970ᵈ, P-value = 0.1437) in the long run on tax revenue. However, it has a negative significant effect (t-statistic = −2.699231**, P-value = 0.0182) in short-term tax revenue. A rise in interest rates results in the lowered tax revenues due to the reduction of public consumption patterns, and a decrease in public consumption. The exchange rate has a negative negligible connection in long term (t-statistic = −1.045768ᵈ, P-value = 0.3122), as well as in short term (t-statistic = 1.250076ᵈ, P-value = 0.2333) with tax revenue, meaning that tax revenue is not significantly affected by changes in exchange rate. In conclusion, total tax revenues and the four macroeconomic variables have a significant long- and short-term association according to the ECM analysis with an adjusted R² value of 0.985866 and 0.792880, respectively. Changes in future tax revenues are largely determined by the stability of macroeconomic variables. Therefore, it is highly recommended that the government maintain the stability of macroeconomic variables, especially GDP, because GDP has a dominant influence on tax revenues in the long and short term so that the target of tax revenues can be achieved. The ECM analysis applied in this study can explain the effect of changes in macroeconomic variables on the tax revenue in the short and long term; so that the future direction and amount of tax revenue can be determined in preparing the State Budget and projecting the expected level of economic activity growth in a nation.
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GORIKHOVSKYI, Maksym, Valerik OGANESYAN, and Svitlana VOZNYUK. "FORMATION OF TERRITORIAL COMMUNITIES’ REVENUES DURING THE WAR AND POST-WAR RECONSTRUCTION (on the example of Kamyanets-Podilsky district, Khmelnytsky region)." Economy of Ukraine 2023, no. 5 (May 28, 2023): 66–81. http://dx.doi.org/10.15407/economyukr.2023.05.066.
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The war made adjustments to the planning and execution of territorial communities’ revenue budgets, affecting significantly the filling and financial stability of the budgets. In the example of Kamyanets-Podilsky district, Khmelnytsky region, the structure of territorial communities’ revenue budgets, which consist of various sources, was analyzed and evaluated. The main revenue sources are taxes, levies, and other mandatory payments paid by the population and enterprises. Subsidies from state and regional budgets can also count as the revenues of territorial community. Each community in the Kamyanets-Podilsky district was studied with the division of the communities into two groups, which made it possible to analyze and identify patterns in the forecasting and execution of revenue budgets. The role of each type of taxes in the formation of the community budget was considered, and determined. A detailed analysis of the structure of the ways of local revenue budget formation revealed an increasing flow, and increase in tax revenue in the "PIT - received by military personnel" structure. Mobilization processes affect the increase in the number of individuals who have employment and high wages, which positively affects the increase in revenues, but when forecasting the budget, it is necessary to take into account that after the victory, demobilization processes will take place and revenues will decrease. The impact of decentralization on the independence of territorial communities from the state budget, their ability to independently secure their revenues and the level of dependence on state subsidies were examined. It was concluded that the formation of territorial communities’ revenue budgets during the war and post-war reconstruction was a complex process that required a comprehensive approach and the cooperation of all stakeholders.
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Okon, Ebi Bassey, and Nyong Saviour Okon. "Sources of State Revenue and State Effectiveness: The Nigerian Experience." International Journal of Financial Research 12, no. 1 (December 25, 2020): 111. http://dx.doi.org/10.5430/ijfr.v12n1p111.
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Ineffectiveness of states has been linked to poor fiscal-social contract between states and her citizens which is a consequence of how states raise her revenues. Hence, this paper examines the relative impacts of earned and unearned revenues on different measures of state effectiveness in terms of provision of basic public goods and development of economic and political institutions in Nigeria over the period 1996 to 2018, using Autoregressive Distributive Lag (ARDL) estimation technique. The paper found that, on one hand, an increase in earned revenue instigates improvement in provision of health care, while increase in unearned revenue had no significant impact on provision of health. On the other hand, a one-percent (1%) increase in earned revenue had a greater impact on educational enrollment than a 1% increase in unearned revenue. Increase in earned revenue increases state effectiveness while increase in unearned revenue reduces state effectiveness. The paper concludes that, the effectiveness of Nigerian government in provision of basic public goods and development of strong economic and political institutions might improve if government increases their financial resources through taxes than increase in oil revenue.
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Maihendra, Yogi, Zul Azmi, and R. Septian Armel. "PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SYSTEM E-FILING TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA TAMPAN PEKANBARU." Journal Of Islamic Finance And Accounting Research 3, no. 1 FEBRUARI (March 15, 2024): 77–90. http://dx.doi.org/10.25299/jafar.2024.16605.
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This research aims to test the influence of the level of taxpayer compliance on tax revenue at KPP Pratama Pekanbaru Tampan, to test the influence of tax knowledge on tax revenue at KPP Pratama Pekanbaru Tampan. Test the effect of the e-filing system on tax revenue at KPP Pratama Pekanbaru Tampan. This research method is quantitative research, namely research using numbers as a measuring tool to measure a research object. The results of this research show that the level of taxpayer compliance (X1) has a positive effect on the tax revenue variable. This means that the more taxpayers comply with their tax obligations, the more tax revenues will increase. Tax knowledge (X2) has a positive effect on the tax revenue variable. This means that the higher the tax knowledge, the more orderly the tax reporting will be and the tax revenue will increase. The e-filing system has a positive effect on the tax revenue variable. This means that the easier it is for taxpayers to use the e-filing system, the more they will comply with reporting and paying taxes so that tax revenues will increase.
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Ngicuru, Patrick N., Mrs Monicah Muiru, and Irene Riungu. "EFFECT OF SELECTED FACTORS AFFECTING REVENUE COLLECTION IN NAIROBI CITY COUNTY GOVERNMENT." American Journal of Finance 1, no. 1 (December 15, 2016): 1. http://dx.doi.org/10.47672/ajf.80.
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Purpose: The purpose of this study was to establish the factors affecting revenue collection in Nairobi City County Government.Methodology: The study adopted a descriptive research design. The study population comprised of a total of 340 members of staff working as chief officers, technical staff and members of Nairobi City County assembly. The sample size was determined using the Fischer’s formula. The sample size for the study was 180 which was distributed proportionately among the strata. The study used a survey questionnaire as a research instrument. Data collected was analyzed with the help of SPSS by both descriptive and inferential statistics. The results were presented in form of tables and graphs. The study adopted a multivariate regression.Results: The study found that revenue diversification affect revenue collected through number of sources of revenue and new policies to a great extent. Tax administration affects revenue in Nairobi City County through competent staff, availability of computers, and availability of postal communication system and tax education. Tax structure affects revenue collection through flexibility, equitability, neutrality and simplicity while different forms of revenue (property, business license) affect amount of revenue collected. Revenue diversification had a positive and significant relationship with amount of revenue collected whereas different forms of revenue collected had positive and significant effect on amount of revenue collected in Nairobi City County.Unique contribution to theory, practice and policy: The study recommends on the use of latest technology and competent staff in tax administration, also there should be more innovations to have diversified sources of revenues in Nairobi City County in order to collect more revenue. The financial managers and policy makers in Nairobi City County assembly should come up with new sources of revenues and taxes that obey the canon law of taxation that is economical, simple, flexible and easy to administer.
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NASHKERSKA, Halyna. "THE EFFECTS OF IFRS 15 "REVENUE FROM CONTRACTS WITH CUSTOMERS" ON REFLECTING THE REVENUES OF ENTERPRISES FROM OPERATIONAL ACTIVITIES." Scientific Bulletin of Flight Academy. Section: Economics, Management and Law 8 (2023): 66–71. http://dx.doi.org/10.33251/2707-8620-2023-8-66-71.
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Objective. The purpose of this research is to carry out a comparative analysis of the advantages and possibility of using IFRS 15 ?Revenue from Contracts with Customers? in comparison with the accounting of revenues according to national accounting standards at Ukrainian enterprises. Methods. The main research methods were general and special scientific approaches to theoretical generalization and grouping, systematization, comparative analysis, logical generalization. Results. The application IFRS 15 ?Revenue from contracts with customers? has the potential to increase the efficiency of the process of accounting of revenues compared to as a traditional system. IFRS 15 is based on the balance sheet approach. Revenue, expenses, and income are recognized as a result of changes in the values of these assets and liabilities. The article analyzes the main characteristics of which are directly relevant for revenue recognition. They include recognition and measurement revenue, presentation and disclosure of items related to customer�s contracts. IFRS 15 has greatly extended the scope of disclosure. To achieve that an entity shall disclose qualitative and quantitative information about all of the following: its contracts with customers, the significant judgements, and changes in the judgements, any assets recognized from the costs to obtain or fulfil a contract with a customer. Scientific novelty. The author substantiates that the use of IFRS 15 ?Revenue from contracts with customers? for revenue accounting will make accounting more efficient and transparent, will ensure increases usefulness and faithfully represent information in financial statements. Practical significance. Revenue from customer�s contracts purports to be a highly reliable outcome from the company�s activities. As such it carries important confirmatory information about actual performance and useful information to forecast future revenues. Key words: revenue, contract, customers, recognition, measurement, disclosure, submission, compensation, receivables.
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Koirala, T. P. "Government Revenue Forecasting in Nepal." NRB Economic Review 24, no. 2 (November 15, 2012): 47–60. http://dx.doi.org/10.3126/nrber.v24i2.52727.
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This paper attempts to identify appropriate methods for government revenues forecasting based on time series forecasting. I have utilized level data of monthly revenue series including 192 observations starting from 1997 to 2012 for the analysis. Among the five competitive methods under scrutiny, Winter method and Seasonal ARIMA method are found in tracking the actual Data Generating Process (DGP) of monthly revenue series of the government of Nepal. Out of two selected methods, seasonal ARIMA method albeit superior in terms of minimum MPE and MAPE criteria. However, the results of forecasted revenues in this paper may vary depending on the application of more sophisticated methods of forecasting which capture cyclical components of the revenue series. The prevailing forecasting method based particularly on growth rate method extended with discretionary adjustment of a number of updated assumptions and personal judgment can create uncertainty in revenue forecasting practice. Therefore, the methods recommended here in this paper help in reducing forecasting error of the government revenue in Nepal.
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Ziegler, Brian, and Eric Meale. "Financially Constraining Washington's Transportation Plan." Transportation Research Record: Journal of the Transportation Research Board 1518, no. 1 (January 1996): 38–41. http://dx.doi.org/10.1177/0361198196151800108.
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The Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA) requires states and metropolitan planning organizations (MPOs) to develop long-range transportation plans. These plans must be financially realistic and be based on available revenues. In the past, states and MPOs have not forecast transportation revenues beyond 6 years. The ISTEA requirements prompt the need for new approaches to forecasting revenue. An approach adopted by Washington State in developing its financially constrained 20-year plan for state highways is presented. The methodology predicts a revenue stream based on no changes in revenue sources or levels (called current law). The methodology also forecasts a revenue stream assuming a historical pattern of transportation revenue increases. In Washington State, the current law forecast will fund about one-third of the 20-year needs on state highways. The historical trend forecast will fund about two-thirds of these needs.
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Denison, Dwight V., Wenli Yan, and J. S. Butler. "Managing Risk and Growth of Nonprofit Revenue." Journal of Public and Nonprofit Affairs 5, no. 1 (April 1, 2019): 56. http://dx.doi.org/10.20899/jpna.5.1.56-73.
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Managers of nonprofit organizations are challenged to manage revenue growth and risk (i.e., volatility) in order to sustain current and future financial operations. Although the negative repercussions of revenue risk are generally perceived as undesirable, not all risk is bad. If higher levels of revenue risk are compensated with a greater amount of revenue growth, then organizations may rationally pursue volatile revenues that produce growth. This article examines the extent to which a reliance on major revenue sources by nonprofit organizations affects the magnitude of total revenue volatility as well as the pace of total revenue growth. A monitoring application is introduced that can be used to compare the effectiveness of revenue management among similar nonprofit organizations. It can also be used to guide nonprofit managers striving to achieve sustainable financial growth for their organizations.
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Djumaev, Sohib. "ANALYSIS OF THE IMPACT OF THE EFFICIENCY OF THE FORMATION OF THE INCOME BASE ON THE BALANCED FINANCIAL STABILITY OF LOCAL BUDGETS." Economics and education 24, no. 1 (February 28, 2023): 383–91. http://dx.doi.org/10.55439/eced/vol24_iss1/a59.
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The article examines the financial stability of local budgets and scientific and theoretical aspects of the effectiveness of the formation of their revenue base. Also, the state budget of the country and the formation of state budget revenues by regions, the structure of local budget revenue sources were analyzed, the role of the tax system in the formation of the revenue base of local budgets and ensuring their financial stability was assessed. Proposals have been developed aimed at ensuring the sustainability of local budgets by improving their revenues
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Stubben, Stephen R. "Discretionary Revenues as a Measure of Earnings Management." Accounting Review 85, no. 2 (March 1, 2010): 695–717. http://dx.doi.org/10.2308/accr.2010.85.2.695.
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ABSTRACT: This study examines the ability of revenue and accrual models to detect simulated and actual earnings management. The results indicate that revenue models are less biased, better specified, and more powerful than commonly used accrual models. Using a simulation procedure, I find that revenue models are more likely than accrual models to detect a combination of revenue and expense manipulation. Using a sample of firms subject to SEC enforcement actions for a mix of revenue- and expense-related misstatements, I find that, although revenue models detect manipulation, accrual models do not. These findings provide support for using measures of discretionary revenues to study earnings management.
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Achou, Bertrand, Yann Décarie, Luc Godbout, Pierre-Carl Michaud, and Julien Navaux. "Finances of the Nation: Mitigating the Economic Impacts of Population Aging on Growth and Public Revenues—Can the Tax Mix Help?" Canadian Tax Journal/Revue fiscale canadienne 70, no. 4 (2022): 885–93. http://dx.doi.org/10.32721/ctj.2022.70.4.fon.
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In this article, the authors address concerns about the impact that the aging of Canada's population over the coming decades could have on economic growth and, consequently, growth in government revenues. They explore how revenue-neutral changes in the tax mix today could mitigate those concerns and raise more revenue than is projected in current forecasts with a status-quo scenario. Using data for Quebec, the authors show that a shift in the relative share of total revenues from personal income taxes to consumption taxes could be quite effective over the next four decades. A revenue-neutral shift equivalent to 1 percent of the province's consumption tax revenues today would result in an increase in revenues ranging between 0.3 percent and 1.0 percent by 2060, while a shift equivalent to 25 percent of consumption tax revenues would generate additional revenues of 1.4 percent to 4.8 percent.
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Effendi, Syahril. "PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM." JURNAL AKUNTANSI BARELANG 5, no. 2 (September 6, 2021): 67–73. http://dx.doi.org/10.33884/jab.v5i2.4468.
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The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2016. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda
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Szydłowski, Cezary. "AN ASSESSMENT OF THE SHARE OF REAL ESTATE TAX REVENUES IN THE BUDGET REVENUES OF SELECTED POLISH CITIES FROM 2018-2021." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 28(77) (December 30, 2022): 141–61. http://dx.doi.org/10.22630/pefim.2022.28.77.21.
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The publication aimed to assess the share of property tax revenue in the overall budget revenues of Poland’s 14 largest cities with populations over 200,000. Property tax rates were also assessed. Property tax is one of the key local taxes collected by the local government. The assessment was carried out using the analytical method, inference method, source document research method, and a literature review. The results of the study indicate that property tax revenues, depending on the city, accounted for between 6.31% (in Warsaw) and 13.98% (in Gdańsk) of the share in total revenues to the city budget. On average, it can be concluded that the real estate tax accounts for ap- proximately 9% of the total income in the budget of the largest cities in Poland. It has also been established that the level of revenue depends on the tax rates. In addition, it was found that there is significant variation between Poland’s largest cities in the share of property tax revenue in total budget revenue.
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Md Salleh, Mohd Fairuz, Norida Basnan, Azlina Ahmad, Azizah Harun, Hairunnizam Wahid, and Ainol Basirah Abdul Wahab. "Amalan Pengiktirafan Hasil Oleh Institusi Wakaf, Zakat, Dan Baitulmal Di Malaysia." IPN Journal of Research and Practice in Public Sector Accounting and Management 8, no. 01 (December 17, 2018): 1–22. http://dx.doi.org/10.58458/ipnj.v08.01.01.0050.
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This article presents a critical review of revenue recognition practices among the institutions administering waqf, zakah and baitulmal (WZB) in Malaysia. Through a content analysis of financial statements and focus group discussions with the accountants and management of the five WZB institutions, the findings show that different revenue recognition practices have been employed, particularly in recognizing revenues of waqf for specific purpose and in recognizing ‘faraid’ properties or portion of estates of a deceased person that belong to baitulmal. Furthermore, the review of practices of the sample institutions reveals different pointof recognition of ‘luqatah’ as revenue and diverse measurement basis were used in revenues recognition. The findings provide understanding on the current practices of recognition of the various types of revenues administered by the institutions of WZB. The findings can also be used as inputs in developing Islamic accounting standards that will harmonize the accounting and reporting practices among WZB institutions. Keywords: waqf, zakah, baitulmal, revenue recognition, Islamic accounting
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Rockerbie, Duane. "Free Agent Auctions and Revenue Sharing: A Simple Exposition." Journal of Sport Management 23, no. 1 (January 2009): 87–98. http://dx.doi.org/10.1123/jsm.23.1.87.
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This article uses a simple approach to address the issue of how revenue sharing in professional sports leagues can affect the allocation of free agent players to teams. To affect the allocation of free agents, the imposition of revenue sharing must alter the ranking of bidding teams in terms of maximum salary offers. Two types of revenue sharing systems are considered: traditional gate revenue sharing and pooled revenue sharing. The article suggests that team rankings for ability to pay are not affected by pooled revenue sharing, however the distribution of player salaries will be affected asymmetrically. Traditional gate revenue sharing can alter the ability to pay rankings for teams, depending upon playing schedules and the closeness of revenues between closely ranked teams. Revenue data for two professional sports leagues provide evidence in favor of the model predictions.
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Rahmiyanti, Sev, and Didit Prasetyo. "PENGARUH REALISASI PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP REALISASI PENDAPATAN ASLI DAERAH (PAD) KOTA CILEGON TAHUN 2014-2018." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 3, no. 1 (February 17, 2020): 24–41. http://dx.doi.org/10.47080/progress.v3i1.768.
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This research was conducted to determine the effect of local taxes and levies on local revenue. This study uses data on the realization of the Regional Expenditure Budget and is devoted to the data on the realization of the revenue of the original region of Cilegon which was taken over a period of five years, starting from 2014 until 2018. The data was obtained from the Badan Pengelolaan Keuangan dan Aset Kota Cilegon with the type of data used is time series data.The results of this study indicate the effect of local tax revenue and regional retribution in the city of Cilegon have a positive effect simultaneously on the increase of local revenue with a magnitude of influence of 94.8%, while partially local tax and regional levies have different influences in influencing local revenue. It can be concluded that regional taxes have a significant effect on local own-source revenues while regional user fees do not have a significant effect on regional own-source revenues.
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Pescador, Ma Ron-ron B., and Merlita V. Caelian. "Revenue Generation Program of Cities: Implementation, Effectiveness, Challenges, and Best Practices." Philippine Social Science Journal 5, no. 3 (August 9, 2022): 140–49. http://dx.doi.org/10.52006/main.v5i3.554.
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Tax revenue from local sources constitutes a major source of income for local government units. In the ASEAN, revenues suffered a sharp downturn, due to the pandemic. In the Philippines, the slowdown in economic activities increased unemployment and decreased local revenues. This study determined the extent of implementation of revenue generation programs in cities for the fiscal years 2019-2020 as assessed by 312 implementers and 411 stakeholders. It also assessed the effectiveness of the collection strategies employed and investigated the challenges encountered as well as best practices in implementing revenue generation programs. Using descriptive analysis, the results revealed that the implementation of the revenue generation program is to a great extent. Collection strategies employed were found effective. Three groups of challenges emerged; challenges common to treasurers and assessors, for assessors and challenges for treasurers. The best practice recommended is adopting the electronic payment system. Implementation of revenue-generation programs using effective collection strategies results in self-reliant cities.
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Son, Dong Hyun. "Meeting Or Beating Analysts’ Revenue Forecasts Using Advertising Activities." Journal of Applied Business Research (JABR) 36, no. 1 (January 1, 2020): 1–14. http://dx.doi.org/10.19030/jabr.v36i1.10320.
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This paper investigates the relationship between the likelihood of accomplishing the revenue expectations and the use of firms’ advertising expenditures depending on firms’ growth properties. First, using the analysts’ revenue forecasts as a proxy of revenues expected by market participants, the test shows that growth firms spend more resources in their advertising activities to boost up their reported revenues than non-growth firms do. The paper also examines whether the effect of the interaction between the growth properties of firms and the use of advertising expenses on the probability of achieving analysts’ revenue forecasts can vary conditionally on firms’ business strategies. Empirical results display that the positive relation between growth firms and the probability of meeting or exceeding analysts’ revenue forecasts are statistically significant for cost leadership firms but not for differentiation firms. These findings suggest that unlike differentiators, cost leaders with growth properties are more likely to achieve favorable revenue surprises through advertising activities.
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Amung, Bhetrix Adriani Widhia, Nikson Tameno, and Cicilia A. Tungga. "Analysis of the Growth Rate and Effectiveness of Advertisement Tax Revenue on Original Regional Income in Kupang City." Formosa Journal of Sustainable Research 2, no. 10 (October 26, 2023): 2487–500. http://dx.doi.org/10.55927/fjsr.v2i10.6309.
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This research aims to determine and explain the growth rate and effectiveness of advertising taxes on local revenue in Kupang City in 2017-2021. This research uses a qualitative descriptive approach. This research uses growth rate analysis by comparing the realization of regional revenues in a particular year and the realization of regional revenues in the previous year. The effectiveness of advertising tax is measured by comparing the realization and target of advertising tax revenue. The research results show that the growth rate of advertising tax revenue has fluctuated from 2017-2021 with an average of 8.73%. This shows that the growth of advertising tax revenue in Kupang City has not been successful. The effectiveness of advertising tax in Kupang City in 2017-2021 with an average of 93.94% is included in the effective category. For this reason, it is recommended that the government and the public, especially taxpayers, work together to increase revenue from the advertising tax sector in order to increase Original Regional Income
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Anil, S. K., W. J. Florkowski, J. E. Epperson, and G. Landry. "Factors Influencing Revenues of the Landscape and Lawn Care Companies." Journal of Environmental Horticulture 19, no. 3 (September 1, 2001): 132–36. http://dx.doi.org/10.24266/0738-2898-19.3.132.
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Abstract The purpose of this study was to determine the impact of key factors influencing the landscape maintenance and lawn care industry (LM/LC) sales or gross revenue as well as partial net revenue (gross revenue less labor cost). A single-equation framework was applied for the estimation of gross and partial net revenue models. Analysis showed a positive influence of labor cost on gross revenue. In comparison to individually owned firms, corporations can expect larger revenue increases. Companies with extended business experience (measured by the number of years in operation) could expect not only greater gross revenue but also greater partial net revenue. The level of education of supervisory personnel was specifically important for partial net revenue. Offers of price discounts for services enhanced gross revenue but not partial net revenue. Price discounting may help in the management of labor and cash flow in the short run, but the LM/LC company must recover overhead costs to stay in business. Population density continues to play a major role in improving the revenues of LM/LC companies.
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Budi, Rakhmah, and Nur Handayani. "Pengendalian Internal Penerimaan Negara Bukan Pajak di Taman Nasional Bali Barat." e-Journal Ekonomi Bisnis dan Akuntansi 6, no. 2 (May 29, 2019): 97. http://dx.doi.org/10.19184/ejeba.v6i2.11146.
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This study aims to know the internal control of non-tax state revenues in Bali Barat National Park in terms of accuracy of recording, staffing, and the effectiveness of non-tax state revenue policy in Bali Barat National Park. This research is qualitative descriptive research. The method of analysis used in this research is triangulation technique. Based on the results of the study, it can be taken several provisions of Government Regulation No. 12 of 2014 to become a tool of internal control of non-tax state revenue in Bali Barat National Park. The accuracy of recording of non-tax state revenue in Bali Barat National Park at the tariff level based on Government Regulation No. 12 of 2014 on Tariff of Non-Tax State Revenue applicable to the Ministry of Forestry. For Non-Tax State Revenue Receiver in Bali Barat National Park on Government Regulation No. 20/1997 on Non-Tax State Revenues. Then for the level of effectiveness of Non-Tax State Revenue in Bali Barat National Park, with the title effectiveness above 100% in every year, not the standard in Bali Barat National Park is very effective. Keywords: Internal control, Non-Tax State Revenue, and Management of government finances
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Zha Giedt, Jenny. "Modelling Receivables and Deferred Revenues to Detect Revenue Management." Abacus 54, no. 2 (June 2018): 181–209. http://dx.doi.org/10.1111/abac.12119.
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Heese, H. Sebastian, and Eda Kemahlioglu-Ziya. "Enabling Opportunism: Revenue Sharing when Sales Revenues are Unobservable." Production and Operations Management 23, no. 9 (November 6, 2013): 1634–45. http://dx.doi.org/10.1111/poms.12163.
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Kakaulina, M. O. "Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic." Journal of Tax Reform 7, no. 1 (2021): 39–54. http://dx.doi.org/10.15826/jtr.2021.7.1.089.
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The COVID-19 pandemic has put a great strain on the Russian economy and budget revenue. The study aims at furnishing an estimate of losses in personal income tax revenue in regional government budgets in 2020–2023 due to the COVID-19 pandemic. In order to investigate the shortfall in tax revenues, three factors were studied: the amount of damage caused by the COVID-19 outbreak to the whole economic system; the sensitivity of the state revenue base to the crisis; the sensitivity of regional tax revenue to the revenue base. The study was based on the annual reports of the Federal Tax Service of Russia, Rosstat data, Forecast of the Social and Economic Development of the Russian Federation, and data from the “National action plan to ensure the recovery of employment and incomes of population, economic growth and long-term structural changes in the economy”. It was found that recession will lead to a significant reduction in people’s income over the given period. As a result, personal income tax revenues will decrease. The budget losses will reach 416.6 billion rubles by the end of the 2020 fiscal year. This is equivalent to 0.4% of GDP and 9.7% of total income from personal income tax in an economic situation unmarred by the pandemic. The largest fall in public revenue is expected in the regions which stand out in regard to personal income tax revenues per capita. The research results confirm the initial hypothesis that the negative impact of the pandemic on personal income tax revenues depends on the share of income tax revenues of a particular region or municipality. The findings can be used by the regional and municipal financial authorities for developing draft budgets for 2022 and the planning period of 2023–2024.
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Rafsanjani, Helda, and Suharno Suharno. "Analisis Pengaruh Belanja Daerah, DBH dan DAU terhadap Pendapatan Asli Daerah di Provinsi Jawa Tengah." Ekonomis: Journal of Economics and Business 6, no. 2 (September 26, 2022): 722. http://dx.doi.org/10.33087/ekonomis.v6i2.678.
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Regional autonomy is a policy in which the government system shifts from a centralized system to a decentralized one. The increase in the Balancing Fund is expected to be followed by an increase in regional fiscal independence in the form of a significant increase in Local Revenue (PAD) as a reflection of regional independence. The purpose of this study was to determine the effect of Regional Expenditure, Revenue Sharing Funds (DBH), General Allocation Funds (DAU) on Regional Original Revenues in Central Java Province. This research uses a quantitative approach with a regression test. The results showed that the allocation of Regional Expenditures and Revenue Sharing Funds have a positive effect on Regional Original Revenues, while the General Allocation Funds have a negative effect on Regional Original Revenues.
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OGUNGBADE, Oluyinka Isaiah, Alani Olusegun EFUNTADE, and Olubunmi Omotayo EFUNTADE. "Causality among Oil Revenue, Non-Oil Revenue, Fiscal Risk Factors and Budget Execution Phase in Relation to Debt Overhang and Crowding-Out Theories: Contending Gap Issues." WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH 6, no. 1 (August 24, 2023): 83–101. http://dx.doi.org/10.56201/wjfir.v6.no1.2022.pg83.101.
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We reviewed literatures on the complex causality among oil revenue, non-oil revenue, fiscal risk factors and budget execution phase in relation to debt overhang and crowding-out theory. The majority of papers surveyed study on investigated the long-run and short-run relationship between fluctuations of oil price ; direction of causality between total revenue and total government spending ; the dynamics of the tax revenue and expenditure nexus, explored the impact of oil prices volatility on the key factors of the government budget, analyse the relationship between public expenditure and debt —little research in the area of the impact of oil price fluctuations on key macroeconomics variables. The evidence provided by the empirical literature is that there are indeed heterogeneous responses to position on complex causality among oil revenue, non-oil revenue, fiscal risk factors and budget execution phase in relation to debt overhang and crowding-out theory. It is detected that most study reviewed did not disintegrated relevant revenue: oil revenue (upstream oil revenues, downstream oil revenues, petroleum profit tax(PPT)); non-oil revenue (company income tax (CIT), value added tax (VAT), personal income tax ) and budget risk factors: oil price volatility (OPV)(OPEC Spot OPV, Brent OPV, West Texas Intermediate OPV), public debt (external public debt, domestic public debt), debt servicing (external debt interest service and domestic debt interest service) on budget execution phase (public expenditure: capital budget expenditure and recurrent budget expenditure). It is recommended that research effort should be made in answering the following research questions: what is the effect of oil revenue on budget implementation (public expenditure: capital expenditure and recurrent expenditure)? How non-oil tax revenue is correlates with budget implementation (public expenditure: capital expenditure and recurrent expenditure)? Of what effect is oil price vola