After the declaration of the state of emergency in the country, a significant human and financial resource in Bulgarian municipalities was mobilised in order to fully implement the prescriptions of ...health authorities and to establish an organization to ensure the safety of life and health of citizens. In addition, municipal administrations continued to carry out their normal activities and provide much of the usual public services. At the same time, the intensity of work in the various activities of the municipality has changed completely, leading to a complete restructuring of the expenditures in municipal budgets. Activities related to social services have suffered an extreme workload. Other activities in the fields of culture, sport, school and children's health, and the economy have been completely discontinued. Educational work has been thoroughly restructured. In this regard, and at the background of drastically reduced own revenues of municipalities compared to the period March - April 2019, an acute shortage of liquid resources in municipal budgets has emerged, which is now growing exponentially. The report will present in detail both the trends in municipal expenditures and the reasons for the reduction of own revenues and will outline proposals for implementing measures to address the liquidity problem of municipalities in a short and medium term perspective.
The operation of the University of Defense largely depends on the funds determined by the budget of the Republic of Serbia. For its successful functioning, it is necessary to provide regularity and ...timeliness of its financing as a budget user. Besides the budget, as its basic source of financing, the University of Defense has to rely on different funds and other sources of financing. Funds from other sources, although much lower compared to the state budget funds, are extremely important for certain expenses. The subject of this paper is to analyze the possibility of financing the University of Defense with its own incomes, as an additional source of funding. The limiting factor is the fact that all realized incomes of the University cannot be used to finance its operations, but only part of income incurred from education and scientific research. The normative regulation of this field in the defense system is not favorable for the University of Defense. Compared to other universities in the Republic of Serbia and the region, the University of Defense does not have a sufficient level of autonomy in bringing decisions related to the allocation of its own financial resources. In the following period, the University of Defense needs to take appropriate steps to increase its own revenues and thereby partially overcome the problem of insufficient budget funds. Another important task for the University of Defense is to initiate a procedure for additional normative regulations aimed at using its own revenues.
This paper revisits options for strengthening local governance by increasing own revenues in local government jurisdictions. Using stochastic frontier and recursive structural equation methods, the ...paper estimates the effects of central government transfers and tax effort on own revenues in the Ghanaian local government system. Results show that contrary to some recent findings that transfers reduce own revenues for local jurisdictions in Ghana, increasing transfers to local jurisdictions increases (rather than reduces) own revenues in Ghana. Further, local government performance in public service provision was found to be critical for increasing own revenues. Making the Ghanaian local government system more sustainable thus requires increasing central government transfers and providing technical support to strengthen the relationship between available public services and own revenues.
The financial indicators reported in the budget execution accounts of the local public administrations have implications in the assessment of the level of performance regarding the achievement of the ...own revenues of these public entities. The objective of the paper is to examine the causal link between the level of performance in achieving own revenues and that of the financial autonomy of local public administrations. The paper includes a summary of the evolution of legal regulations in Romania specific to local public administration and own revenue management, as well as an analysis of information highlighted in budget execution accounts published by entities for 2018-2020, and the latest annual reports published by the Court of Accounts of Romania regarding the deviations found and the audit opinion formulated following the financial audit missions in order to identify the aspects that may influence the level of performance in achieving its own revenues at the level of local public administrations. The sample consists of territorial administrative units classified as cities in the Western Region of Romania, which are not municipalities and are found in Arad County. The results of the study revealed that some cities had a fairly high level of performance in generating their own revenues, and some reported increasing capital expenditures from year to year, but in most cases the degree of achievement of their own revenues still remains quite low. The conclusion is that the degree of achievement of own revenues is in most cases at a level that needs to be improved, and payments for capital expenditures are still quite low, so none of the cities in the selected sample have the opportunity to be financed exclusively from own revenues.
RESTAURANT TAX IN BANDUNG Runiawati, Nunung; Safa’atul Barkah, Cecep; Irawati, Ira ...
Humanities & Social Sciences Reviews,
04/2019, Letnik:
7, Številka:
3
Journal Article
Odprti dostop
Purpose: Culinary industry has enabled Bandung to be one of the favorite tourist destinations in Asia and culinary tourist destinations in Indonesia. The presence of the culinary industry, besides ...being able to increase the income of local people, also contributes to the increase in Local Own Revenues. This research aims to identify the potential of restaurant tax for local own revenues and the problem relating to the collection of restaurant tax in Bandung City.
Methodology: This research used quantitative descriptive and the qualitative method. The quantitative descriptive method was used for calculating the potential of restaurant tax, while the qualitative method with a case study approach was used for explaining the problems in managing restaurant tax. Data collection techniques were conducted through observation, interviews, and literature review.
Results: The result of this research is expected to be useful for determining the strategy for enhancing restaurant tax revenues of Bandung City. The research result shows that restaurant tax in Bandung City is one of local taxes potential for giving a contribution to Local Own Revenues of Bandung City, which is of 12.9% during the last three years.
Implications: Realization of restaurant tax during the last two years (2015-2016) has exceeded the target. It indicates that the potential of restaurant tax can be optimized. However, there are some difficulties in the collection of restaurant tax, there are some potential loss problems such as restaurants that do not pay up the tax according to the real potential of tax and some owners of restaurants (including catering) who have not yet been recorded as taxable subjects. It is also affected by the system of tax collection which is a self-assessment one. In the future, BPPD should improve law enforcement, tax audit, and tax collection in order to enhance local taxes from the restaurant sector.
It is determined that in order to strengthen the financial capacity of local budgets in general and budgets of the united territorial communities in particular, it is necessary to increase their ...resource base, in particular, to fulfill their own authority, to increase sources of income, to expand the list of expenditures. The main emphasis of fiscal policy is the transition to a qualitatively new level of intergovernmental fiscal relations, namely direct intergovernmental relations of the state budget with all local budgets, including those budgets of the united territorial communities.
The author’s own interpretation of the definition of «incomes of the united territorial community» — economic relations with regard to the formation of the income base of the united territorial community as the basis of its tax capacity, in particular its own income for the purpose of financial equalization and the growth of financial potential of the capable united territorial communities at the strategic level planning their development.
It is proved that in the process of accumulation of revenues in budgets of joint territorial communities common methods can be used — accumulation of income from productive activity, from property and property rights, from resource base, loan method; and special methods - tax, normative, method of redistribution, method of coefficients, emission, forecast.
The analysis and estimation of revenues of own revenues of united territorial communities in Ukraine for 2015—2019 in the context of personal income tax, excise tax, land payment, unified tax, and real estate tax are carried out. The positive dynamics of income of local budgets of the combined communities by the changes of tax and budgetary legislation in the context of fiscal decentralization are determined.
A number of factors that need to be taken into account in the formation of the revenue base of the budgets of the joint territorial communities in order to increase their financial capacity are proposed: introduction of a fundamentally new approach to financial horizontal territorial equalization in Ukraine; introduction of a new transfer policy; self-formation of local budgets; formation of a single basket of revenues of the general fund of local budgets; financial support for the development of territories; Subvention from the state budget to local budgets for the formation of the infrastructure of the united territorial communities; Identification and realization of the hidden and underestimated financial potential of the united territorial communities.
It is substantiated that efficient development of the borrowing market of territorial communities requires the provision of macroeconomic, institutional and regulatory conditions, financial guarantees, a combination of different sources of budget expenditures for the combined territorial communities.
Purpose. The aim of the article – carrying out theoretical-methodological and empirical studies of the causes of insufficient capacity of created rural and settlement united territorial communities ...(UTCs) of Luhansk region with a help of comparative analysis of Poland's experience in decentralization and local self-government reforms; determining the trend of UTCs development and improving their financial-and-economic condition in Ukraine. Methodology / approach. In the context of the implementation of dialectical methodology, the following methods of cognition were used. The method of comparisons is for a generalized survey of decentralization and local self-government reforms in Ukraine and Poland. The method of grouping – when separating rural and settlement UTCs in Ukraine, in particular, Luhansk region, for further analysis of their financial and economic condition. The method of economic and mathematical modeling – to determine the trend of dependence of the amount of money earned by communities per capita on the area of agricultural land of these communities. Results. On the basis of a direct analysis from the implementation of local government reforms to date, a systematic comparative analysis of the conditions for the establishment of gminas in Poland and UTCs in Ukraine, which allowed to clearly identify the relevant socio-economic challenges in Ukrainian realities. It was shown that neither the current legislation of Ukraine nor the existing Methodologies of the Cabinet of Ministers take into account the common real situation when some UTCs (UTCs-recipients) attract residents from other UTCs (UTCs-donors) for work, purchase of goods and payment for services, etc. As a result, UTCs-recipients will receive additional revenues to their budgets from UTCs-donors. Originality / scientific novelty. On the example of the analysis of financial and economic results of a separate group of rural and settlement UTCs of Luhansk region, the argumentation of a new understanding of the identified contradictions of local government reform in Ukraine was improved: the quantitative assessment of the capability of the created UTCs according to the Methodology adopted by the government practically does not correlate with their indicators of filling in local budgets. For the first time, using economic-mathematical modeling was proved that the increase in the area of UTCs' agricultural land has a positive impact on the amount of own revenues pulled by communities to their budgets in calculation per inhabitant, as evidenced by the trend of such impact. Practical value / implications. Identified obstacles and factors for increasing the effectiveness of UTCs' can be used by public authorities and local governments for planning new and regulating the activities of already established communities. Using the experience of Poland, consideration of the identified shortcomings of the current UTCs' formation in Ukraine and their budgets is the basis to identify the best directions and mechanisms to improve legislation on the creation and development of rural and settlements' UTCs in Ukraine.
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