Impact of Taxation Policy on Household Spirit Consumption and Public-Finance Sustainability

Laković, Tanja; Mugoša, Ana; Čizmović, Mirjana; Radojević, Gordana

doi:10.3390/su11205858

Cited by 6 publications

(5 citation statements)

References 33 publications

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“…Based on that, excise function is as the regulator, that oversee, control, and limit the usage and circulation of a goods. However, it can not be denied that excise has an important role as government income source (Laković et al, 2019;Kovaleva et al, 2020), since government income from excise in Indonesia is known to increase from year to year.The tobacco excise system in Indonesia has changed several times. Before 2005, Indonesia employs ad valorem excise system, then between 2006 and 2009, Indonesia shift to specific excise imposed per stick of cigarette, since its thought to be simpler compared to the ad valorem system.…”

Section: Controlling Tobacco Products Through Excisementioning

confidence: 99%

Tobacco excise tax policy in Indonesia: who does reap the benefits?

Santoso¹,

Erlando²

2020

JESI

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In Indonesian tobacco, excise tax policy never decrease every year. As a result, the number of tobacco industries sharply declines, however the prevalence of tobacco smoking steadily increase since 1995. Therefore, this research aims to estimate the increase of tobacco excise tax and its impact on cigarette consumption, government revenue, and the possibility of cigarette sold illegally. There are two analytical model, Logit and Tobit. Logit model is used to estimate the impact of cigarette price towards the probability of household member to smoke or not, and Tobit model is used to estimate the impact of price change towards the amount of cigarette consumption. Tobit model is employed since it include non-smoker household, covering 40% of total household. The estimation is based on SUSENAS published on March 2017. The result suggests increasing cigarette prices does not lessen people desire to be smokers; indicating that most Indonesian consider cigarette as basic needs. Consequently, the increase of tobacco excise tax leads to the growth of government revenue and number of illegally sold cigarette. Therefore, it conclude that large-scale industries benefit the most, when this result is linked to the decrease of tobacco industries data. Meanwhile, Indonesian people may get the benefit, if the government revenue is appropriately allocated to stimulate economic and development.

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Section: Controlling Tobacco Products Through Excisementioning

confidence: 99%

Tobacco excise tax policy in Indonesia: who does reap the benefits?

Santoso¹,

Erlando²

2020

JESI

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“…It is characteristic that the requirements of the two components of financial sustainability-the budgetary and tax considerations-are mutually contradictory and are, therefore, difficult to reconcile. Formally, to strengthen the budgetary aspect, the state should increase the burden on taxpayers, since taxes are the main source of funds to budgets of all levels [6]. However, tax returns reduce if tax rates increase beyond reasonable limits.…”

Section: Introductionmentioning

confidence: 99%

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability

et al. 2019

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Achieving financial sustainability is the most important strategic task of the state in a turbulent global economic environment. The purpose of this study was to identify the patterns of development and peculiarities of the tax situation in Russia. The authors determined the most effective approaches for the formation of the tax system that would ensure the financial sustainability of the state in conditions of economic transition. This study examined the existing features and patterns of the formation of the Russian tax system. The ways and instruments to achieve financial stability were considered. As an example, it was decided to take into account the international practices of the most successful states in terms of tax (according to the Doing Business methodology)—namely, the USA, Ireland, France, Greece, Luxembourg, the Netherlands, Germany, Switzerland, the UK, Sweden and Norway. A list of conditions is proposed, the implementation of which might ensure the transformation of the Russian financial system in terms of sustainability. This article also demonstrates changes in the economic infrastructure of the Russian Federation and indicates possible scenarios for the development of the tax system. This study determines that the tax system is largely shaped by the information environment. Therefore, digitalization processes can serve as a catalyst for the achievement of financial sustainability by the state. The choice of tools for the internal reform of public finances is situational. However, strategic transformation (in terms of macro-level sustainability) can be achieved by performing a number of universal steps. The implementation of the latter creates not only a positive effect from the introduction of new approaches, but primarily minimizes the impact of existing negative phenomena and trends. The tax system of the Russian Federation can be optimized by consolidating sustainable development indicators in the legal acts. The latter is an important step towards achieving financial sustainability.

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“…To form the basis of our research in the field of international cooperation, we studied publications related to the activities of the OECD in the field of digitalization of taxation and the BEPS project [43][44][45]. We paid special attention to the determination of budget efficiency [46,47] and the formation of fiscal policy in the context of digitalization of the economy [48,49].…”

Section: Literature Reviewmentioning

confidence: 99%

Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

et al. 2021

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In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.

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Impact of Taxation Policy on Household Spirit Consumption and Public-Finance Sustainability

Cited by 6 publications

References 33 publications

Tobacco excise tax policy in Indonesia: who does reap the benefits?

Tobacco excise tax policy in Indonesia: who does reap the benefits?

Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability

Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

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