Suchergebnisse

In this time of acute financial pressure on public budgets, there is an increasing interest worldwide in alternative ways for governments to raise money, and how public authorities can develop the capacity to administer revenues efficiently and effectively. 'Public Sector Revenue' sets itself apart from other textbooks through its exclusive focus on the revenue side of public financial management.

Preface -- Financing the public sector -- Taxation : principles, types, and effects -- The design of tax systems -- Taxation and policy objectives -- Sub-national taxation and fiscal federalism -- Issues in international taxation -- Revenue from foreign aid -- User charges, fees, and public-private partnerships -- Franchises, concessions, licenses and privatisation -- Exploitation of natural resources -- Borrowing and public debt -- Seignorage -- Glossary -- Bibliography.

This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.

This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.

This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.

This dissertation examines the problems of households' tax morale, contributing to the emergence of tax gap and inappropriate implementation of an agreement between the public and private sectors. With the help of national accounts information and the creation of social accounting matrices, the impact of improved tax morale on public sector revenue is presented. The aim of the dissertation is to reveal the factors influencing the tax morale of the population in different countries and using social accounting matrices created on the basis of national accounts to evaluate the impact of tax morale on public sector revenue. Households' tax morale in euro area countries is mainly influenced by worldview and belief factors such as tolerance of corruption, trust in government, national pride and religiosity. Socioeconomic factors are important only in certain cases. Overall, the study confirms the importance of economic behavior in assessing tax collection. The estimated tax gaps in different euro area countries vary in relative and nominal terms, but the average tax gap is about 9% relative to nominal GDP and about 20% compared to the tax revenue from the public sector. The matrices of social accounting prepared on the basis of national accounts allowed to provide a consistent assessment of the impact of tax morale on the revenue of the public sector. It is a subject to the level of the economic development of a state, however 10% increase of private sector wages payable to household sector results of an improved public revenue by up to 6%. Different research methods introduced in the thesis, in particular the use of social accounting matrices based on national accounts, can be used not only to quantify the morale of population taxes, but also other effects of economic policy measures.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

This article investigates issues behind households' tax payment morale, theoretical and practical aspects of the tax payment gap, and its impact on public sector revenue in Baltic countries. The attitude of households on tax payment is assessed quantitatively by employing a dichotomous logit-probit regression analysis. The tax payment gap among Baltic households has been investigated by applying a "macro approach," the main components of which are the shadow economy and the total tax rate. The effect of any hypothetical changes in tax morale is assessed by applying social accounting matrixes, which are based on national account data and allow to keep the economy balanced at all time. The results presented in this research suggest that taxes uncollected from households constitute nearly one fifth of total general government revenues and count nearly one tenth of the nominal GDP. Measures applied to strengthening tax morale positively contribute to public sector revenue and in general to the economy, though they should be applied gradually.

THE AMERICAN POLICY MANIFESTS AN IMBALANCE BETWEEN ITS PRIVATE AND PUBLIC SECTORS. IN THE PRIVATE SECTOR, PARTIES HAVE FALLEN INTO DISARRAY. INSOFAR AS THEY HAVE BEEN THE MEANS OF CONCERTING THE INTERESTS, IDEAL AND MATERIAL, OF VOTERS, AND OF MAKING GOVERNMENT SERVE THOSE INTERESTS, THIS MEANS THAT THE INFLUENCE OF THE PRIVATE SECTOR WAS DECLINED.

This study examines taxpayer considerations to fulfill their obligations since lawenforcement and tax administration improvement were not adequate to explain thegap between actual tax and its target. A survey was conducted to hotel, restaurantand tourist destination managers in Bandung since one-third of local taxes derivedfrom the tourism sector. We use a probit model to clarify the influence of religiousactivities, trust in government institutions, public services, people's pride, prodemocraticattitude, to taxpayer morality. The study concludes that taxpayers in thetourism sector have a higher local tax morality than central tax morality and only thepublic services which have a consistent and significant impact on both tax moralities.The local governments and central government can develop improved strategies toincrease revenue from tourism sector by providing better public service, whichdirectly or indirectly enhances the tourism sector performance.

This paper discusses the political economy of oil in Uganda since the announcement of its discovery in 2006. It focuses on the dynamics of oil revenue generation (pre-commercial production) and expenditure, investor-stakeholder contestation (i.e. between bureaucrats, investors/oil companies, and domestic stakeholders), and the role of public policy. Although the Government has created several institutional and regulatory frameworks to manage oil-related revenues and ensure that oil contributes to structural transformation, Uganda is already experiencing many of the stylized facts associated with natural resource exploitation, including macroeconomic instability, rent dissipation, and, more broadly, threats of adverse impact on the environment and on local livelihoods in the oil regions. Besides these, Uganda, and similarly endowed African countries, face the economic challenges related to the global shift in recent decades towards a low-carbon development paradigm and the threatening prospect of oil investments becoming 'stranded assets'. The latter issues are not yet part of the policy conversation in Uganda.