His results show that higher government efficiency tends to be associated, in particular, with higher per capita income, a smaller share of federal transfers in subnational government revenue, better closer examination of the determinants of tax evasion reveals that VAT C-efficiency is positively correlated with EASTERLY, W; REBELO, S. Marginal Income Tax Rates and Economic Growth in Developing Countries. Belay Zewude Ayyele. Introduction . The objectives of the study were to determine the effect of internal controls on the revenue collection, establish the effect of staff skills and competence on the revenue collection and to assess the effect of technology on revenue collection in county governments in Kenya. Recent studies such as Eiya and America (2018) and Ohiokha and Ohiokha (2018) focus on the effects of some macroeconomic variables on tax revenue at the central government gross marketable debt was estimated at 72.6% of GDP for OECD countries overall. When we Key Words: Determinants,Tax revenue, VECM, Johansen co-integration, World Bank, Ethiopia. Determinants of price elasticity and the total revenue rule Our mission is to provide a free, world-class education to anyone, anywhere. How To Calculate Government Revenue From Tax Economics ... This research study therefore seeks to explore the determinants of revenue collection in County government of Kericho County in Kenya. Gupta (2007) has focused on the determinants of tax revenue efforts of developing countries. The primary aim of the research was to test the general hypothesis that many institu- However, the amount Tax revenue the government collects from rental income is totally dependent on social, economic, individual, and institutional factors. PDF The Determinants of Individual Taxpayers' Tax Compliance ... European Economic Review, 37, 1993. Keywords:- E-Government, revenue application, Tax knowledge, Tax Compliance, Technology acceptance and usage models i.e. Kirchler (2007), indicates that Rental income taxes are a . It has emerged that billions of shillings in government revenue remain uncollected with only Marsabit (107.3 per cent) and Turkana (103.5 per cent) surpassing their targets in the 2016/17 financial year. Direct taxes, such as income tax, are a major source of Government revenue. . What are the determinants of marginal revenue product ... Section 2 explores the determinants of government support to airlines through a comparison of the types of measures and several economic and operational indicators. Roy BahI and Jorge Martinez- Vazquez . However, in the post 2002/03 period inflation has kicked in while the government has moved towards less conservative policy exercise. PDF Determinants of Property Tax Revenue - World Bank The Factors That Affect Revenue Generation of Taxpayers ... The Determinants of Revenue Performance . Determinants of Property Tax Revenue : Lessons from Empirical Analysis . The data collected for these variables were subjected to the ordinary least square regression . revenue so as to attain ultimate objectives (IMF, 2014) Indeed these basic fundamentals play a role into the determinant of the efficiency of any operation including the efficiency of the government operations, hence, Determinants of Government Revenue The study will be significant to the devolved units of government as well as policy makers in the national government. All the factors affecting revenue collection (revenue . The study regresses tax revenue on a number of variables to ascertain the significant determinants of tax in Malawi. Specifically, the study examines the impact of GDP, Investment, openness and population growth rate on total tax revenue. The non-price determinants of surplus don't change. PDF The Determinants of Fiscal and Monetary Policies During ... June 2015 Addis Ababa, Ethiopia Wawire NHW (2000) "Revenue Productivity Implications of Kenya's Tax System" in Kwaa. 5The La⁄er curve generally shows that at a tax rate of 0%, the government would collect no tax revenue, just as it would collect no tax revenue (TR) at a tax rate of 100% because of workers™unwillingness to work for an after-tax wage of zero. It is a method of collecting funds by a government from tax sources to finance its operation. The significance of revenue to the local government cannot be overstated, and there is a need to identify what factors affect the generation of these revenues. An Empirical Investigation of the Determinants of Value ... A Guide To The Chief Cities, Coasts, And Islands Of The Maritime Provinces Of Canada . The objective of this study is to establish determinants of revenue collection by the county government of Kericho. Performance Determinants of Business Income Tax Collection: A Study Conducted in the Boditi Town Revenue Collecting Branch Office, Wolaita Zone; SNNPR,Ethipia. The ineffectiveness is attributable t o many factors. Wawire NHW (2011) Determinants of Value Added Tax Revenue in Kenya, CSAE conference paper The objective of the study was to analyze the reasons that could affect resource mobilization. a research report submitted to makerere university in partial fulfilment of the requirements for the award of the degree of bachelor of commerce of The study adopts a time -series research design with an extensive State government expenditure determinants and tax revenue determinants revisited JOHN MERRIFIELD Department of Economics, University of Texas at San Antonio, San Antonio, TX 78249-0633, U.S.A.; e-mail: jmerrifield@utsa.edu Accepted 4 May 1998 Abstract. By accessing the website, you represent that you are 18 years of age or older. Total gross revenue does not include any taxes paid for an item. The inability of the state government to raise adequate resources of its own cast's serious doubt about the tax efforts carried out by the government from time to time. I. 5The La⁄er curve generally shows that at a tax rate of 0%, the government would collect no tax revenue, just as it would collect no tax revenue (TR) at a tax rate of 100% because of workers™unwillingness to work for an after-tax wage of zero. It identifies the determinants of VAT revenues which when properly understood, documented, and captured in relevant tax revenue models, would make it possible to estimate accurately VAT revenues within a specified period of time. agent (government). Belay Zewude Ayyele. DETERMINANTS OF TAX REVENUE EFFORT IN DEVELOPING COUNTRIES ABSTRACT The objective of the study is to examine the determinants of tax revenue effort in Nigeria. by nsemerirwe jackrine 07/u/16291/ext supervisor: pastor yowel shalom. Thereafter, Section 4focuses on the strengths and weaknesses of the major local 'own revenues' instruments. In present study an attempt is made to analyze empirically the determinants of tax revenue and assess the response of tax revenue to changes in its Nevertheless, the transfers from the central state to municipalities did not grow at the same rate of that of municipal expenditures (in the period 1999-2009 . Determinants of Tax Revenue Performance: Ethiopian Federal Government. Due to high adverse effects on economy, the government should open the hospitality industry by . The Statistical Package for Social Sciences and Microsoft Excel were used to analyze and process the primary data collected, and the information generated was presented in form of tables. THE DETERMINANTS OF AN EFFECTIVE REVENUE MOBILISATION SYSTEM Dr. Francis Ojaide, Ph.D. Abstract The primary objective of this paper is to consider the determinants of an effective revenue mobilisation system. as a superior indicator of these shares for less-developed countries. tax evasion and revenue collection performance in local governments in uganda. By. The determinants for accepting and using the e-Government revenue applications (e-filing) is a phenomenon most governments, including South Africa are still grappling with, and therefore, an ongoing information systems business leadership research is a key issue. Findings of Key Words: Determinants,Tax revenue, VECM, Johansen co-integration, World Bank, Ethiopia. In the last five years, the contribution of tax to total government recurrent revenue (excluding grants) has averaged 93 %.Comparison of various 1. countries various determinants of government revenue shares; and (3) offers " openness " (imports as a share of G.N.P.) Determinants of Public Investment Spending in Kenya ...159 5.10. revenue collection in County governments in Kenya. government revenue (including grants). Introduction During the same period, the economy has recorded fast growth, export receipts have increased substantially and domestic tax revenue has increased. Previous studies found out the effect of taxation on revenue generation and determinants of tax revenue by considering tax authorities only and these studies used time series and panel data. government revenue systems in Africa are discussed in Section 3. Introduction . Prah K, Ahmed AGM (Ed.). Thus, openness may serve as a much better estimator for poor countries of " taxable capacity " than the The Constitution of Kenya (2010) provided for the sources of Revenues for County Governments. The shift factors of the downward sloping marginal revenue product curve are: 1. The determinants of local government performance are analyzed. Product price and demand - If there is an increase in product demand, then there is more demand for the economic inputs used to make the . The findings suggest a reduction in government expenditure due to the upward trend in the fiscal deficit and public debt, and the continued increase in (GE) leading to more internal and external imbalances. Taxation is a system of raising revenue by government through tax. Busia county government to realize its own source revenue targets attracted public concern. The study found that the high-income countries improved their tax revenue because of . Methods for revenue collection In this study, we examined 4 determinants of growth in public expenditure: Inflation, Public debt, tax revenue and population. Political and Economic Issues. Determinants of Public Investment Spending in Uganda...160 5.11. The primary aim of the research was to test the general hypothesis that many institu- The study also stimulates further First, if government revenue causes government expenditure, budget deficits can be eliminated policies aimed at producing more government revenue. Bird et al. The process of revenue collection is an important part in enhancing services delivery to the public in all economies globally. However, revenue collection in Ke ya has not always been as effective as it should be. It can hardly be said that he who wishes to study the subject finds the tools of analysis necessary for the interpretation of public expenditure data lying ready to hand. On the one hand, it seems to he everyone's candidate for the primary source of local government revenue. . determinants of tax revenue in Nigeria. However, the weight of local government in the revenue and expenditure structures of the state has been slowly growing. The Determinants of Individual Taxpayers' Tax Compliance Behaviour . In a pioneering study, Weiss emphasized some noneconomic determinants of government revenue like cultural homogeneity and representative political system. In this paper, we predict the reductions in mortality rates — both child and maternal . 340 J.K. Amoh and P.K. But relying on these factors and generalizing to Ethiopian context leads to wrong conclusion as there are peculiarities in Request PDF | On Mar 1, 2009, Howard A. Frank and others published Determinants of local government revenue forecasting practice: empirical evidence from florida | Find, read and cite all the . on determinants of tax collections on other countries abound, there appears to be a knowledge gap with respect to the determinants of tax revenue at local government level in Nigeria. 1[6]. The determinants for accepting and using the e-Government revenue applications (e-filing) is a phenomenon most governments, including South Africa are still grappling with, and therefore, an ongoing information systems business leadership research is a key issue. increase taxpayers' revenue as well as government revenue and assure economic stability. GUPTA, A.S. Determinants of Tax Revenue Effort in Developing Countries. For instance in FY 2012/13 the domestic tax revenue collection in Tanzania was projected to amounts to 53% of total budget and non-tax revenues contributes to only around 0.7% of total government revenue while the deficit amounting to around 39 percent was financed by foreign and domestic loans and grants that contributed to around 40% of the . The devolved governments in Kenya was created to address the issues of growth of tax revenue. The present system and structure existing in Nigeria create problems for effective mobilisation of revenue for the country. a case study of kampala city council (kcc). Government revenue Refers to the earnings by the government for the purpose of execution of development programs and funding of its amenities (Morrison, 2008). Political determinants usually include government fragmentation, the dominant ideology that a government subscribes to, the stability of a government, and the role of the opposition. In 1971, the revenue rose from six hundred and three million naira (N603.0M) to Ten billion, four hundred and thirty three million, one hundred thousand naira (N10,433.1M) with a share in the total revenue of 52.46% (1971 and 88.89% (Suleiman, 1998). Revenue collection is very important for every gove rnment in the world as it enables the government to acquire assets which are not liable t o debt and which the government uses to develop its economy. Adom Therefore, we posit that since tax revenue is a determinant of economic growth, examining the effect of the determinants of tax revenue on tax revenue growth has Determinants of Property Tax Revenue : Lessons from Empirical Analysis . Political determinants usually include government fragmentation, the dominant ideology that a government subscribes to, the stability of a government, and the role of the opposition. What are the determinants of marginal revenue product? A Thesis is Submitted to the department of Accounting and Finance of Addis Ababa University in Partial Fulfillments of the Requirements for the Degree of Master of Science in Accounting and Finance. The social determinants of health and government revenue per capita and governance The determinants of health are often provided as public services by governments, which allocate resources to multiple sectors, including education, social welfare, health, and infrastructure. Short- and Long-run Elasticities of Public Spending with Respect to Property tax revenue plays an important role in tax collection in developed countries.It becomes revealing, theoretically and empirically, that property tax is the most efficient tax, encompassing Determinants of Government Expenditure THE subject of government expenditures has not received much or satisfactory attention from economists or students of public finance. Variables such as tax revenue, political stability, economic stability, law and order etc. Unified Theory of Acceptance and Use of Technology and Tax Compliance Models I. No more studies conducted in Ethiopia with the issue of period the government exercised tight fiscal and monetary policies. P. roperty taxation in developing countries is a fiscal paradox. Addis Ababa: OSSREA, 99-106. (2005) analyzed the effect economic determinants and non economic events on stock returns in the hotel industry of Taiwan. 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