Determinants of Property Tax Revenue: Lessons from Empirical Analysis

Awasthi, Rajul

doi:10.2139/ssrn.3695327

Cited by 4 publications

(9 citation statements)

References 2 publications

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“…Further structure of the population is not considered. The same is observed in other research provided in other countries, e. g. Boukbech, Bousselhamia, Ezzahid [2021], and Awasthi, Le, You [2020]. Contrary, Castañeda Rodríguez [2018] considers the population share above 65 years, and Maličká, Harčariková, Gazda [2012] examine the effect of the population less than 14 years, and the population aged over 65 years on local tax revenues in EU countries.…”

Section: Literature Reviewsupporting

confidence: 73%

“…Minh Ha et al: 2022;Boukbech, Bousselhamia, Ezzahid: 2021;Piancastelli, Thirwall: 2020;Castro, Ramírez Camarillo: 2014or Karagöz: 2013. Local tax revenue determinants are investigated in e. g. Awasthi, Le, You [2020], Yaru [2020], Maličká, Harčariková, Gazda [2012], andGeys, Revelli [2011].…”

Section: Literature Reviewmentioning

confidence: 99%

“…However, the use of real property taxes at the local level of government varies across the world. Awasthi, Le, You [2020] mention, that while in developed countries, real property tax revenues are an important source of local tax revenue, developing countries struggle with it. This is confirmed by other studies, too.…”

Section: Introductionmentioning

confidence: 99%

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Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

2022

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This paper examines how the demographic and economic structure of the municipalities´ population relates to the share of real property tax on local tax revenue in the Slovak republic. Shares of the productive population, unemployed population pupils, the population aged less than 14 years, and the population aged over 65 years in the total municipal population are involved in the regression analysis based on the panel data. The research covers 2,926 municipalities in the period 2005-2020. Estimation results show a positive relationship between the dependent variable and variables referring to the productive population, unemployed population, and population aged less than 14 years. A negative relationship is observed in the case of variables referring to pupils and the population aged over 65 years.

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Section: Literature Reviewsupporting

confidence: 73%

Section: Literature Reviewmentioning

confidence: 99%

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Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

2022

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“…Researchers have implied that SC positively impacts organizational performance in the public and private sectors (Kamaruddin and Abeysekera, 2014;McDowell et al, 2018;Ahmed et al, 2020). Adequate local authorities resources such as high-quality land records, property mapping and inventories, as well as computer software and hardware contribute to higher performance in property tax revaluation practices (Dornfest, 2008;Babawale, 2013;Dimopoulos and Moulas, 2016;Nyabwengi and K' Akumu, 2019;Awasthi et al, 2020;Massawe, 2020). The resources available in the organizations,…”

Section: Hypotheses Development Intellectual Capital and Property Tax...mentioning

confidence: 99%

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Senawi

Osmadi

2022

Front. Psychol.

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Malaysia’s property tax reassessment practices have recently revealed a previously hidden phenomenon that insufficient numbers of local authorities had undertaken a revaluation. The situation raises the question of what causes variations in property tax reassessment performance and which factors contribute to these variations. Hence, this study investigates the role of intellectual capital (IC) and its components in property tax reassessment performance among Malaysian local authorities. Data were collected using structured questionnaires from a sample of 155 officers from local authorities operating in West Malaysia. Structural equation modelling (SEM) was employed to examine the hypotheses using the SmartPLS 4.0.8.2 version of the partial least squares technique. The analysis results demonstrate that only relational capital significantly affects property tax reassessment performance, whereas human and structural capital have no equivalent relationship. Intriguingly, significant interrelationships were observed among the components of IC. The research model adds theoretical value to the discourse of organizational psychology, knowledge management, and property tax reassessment management. The significant positive relationship on relational capital resulting from this research indicates that the multiple stakeholder’s behaviours impacted reassessment work. This study offers practical managerial implications for the related parties: local authorities, public institutions and other stakeholders. The findings will change the manager’s behaviour in realizing the importance of IC and making effective strategies to improve their property tax reassessment performance.

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“…Para Yaru (2020) los resultados del efecto de la población sobre la recaudación tributaria dependen de las características sociales y económicas, es decir, si la población es pobre y presenta una tasa de desempleo alta, el efecto en la recaudación de tributos será negativa. Sin embargo, Awasthi et al (2020) y Mannan (2020) señalan que el crecimiento de la población se relaciona de forma positiva con la recaudación tributaria puesto que se amplía la base de contribuyentes.…”

Section: Marco Teóricounclassified

Efecto de las variables macroeconómicas sobre la recaudación tributaria en Ecuador, periodo 2000 a 2020

2022

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En Ecuador el financiamiento de proyectos sociales se logra mediante el aporte significativo de la recaudación tributaria, la misma que es vulnerable a efectos generados por variables económicas. El presente estudio plantea como objetivo determinar la incidencia de las variables económicas sobre la recaudación tributaria, mediante la aplicación de un modelo econométrico, para reflejar si éstas repercuten positiva o negativamente. Se obtienen datos de fuentes oficiales desde el año 2000 hasta 2020 y se realiza un modelo de Mínimos Cuadrados Ordinarios (MCO), cointegración de errores de Engle y Granger (1987) y un modelo de Mínimos Cuadrados Ordinarios Completamente Modificados (FMOLS) propuesto por Phillips y Hansen (1990). Los resultados muestran que la población total, tasa de empleo, PIB per cápita, presión fiscal e inflación inciden positivamente sobre la recaudación tributaria total. Mientras que, el índice de corrupción y presión fiscal al cuadrado tienen efecto negativo en la recaudación tributaria total. Las determinantes que mayor efecto positivo y negativo tienen sobre la recaudación tributaria total son el PIB per cápita con 3,035% e índice de corrupción con -0,282%. Por lo tanto, la toma de decisiones políticas en Ecuador debe direccionarse principalmente hacia el incentivo de la producción y combate a la corrupción.

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Determinants of Property Tax Revenue: Lessons from Empirical Analysis

Cited by 4 publications

References 2 publications

Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

Demographic and Economic Characteristics of Population as Determinants of the Revenue From The Real Property Tax in the Slovak Republic

Intellectual capital and property tax reassessment performance of local authorities: The interrelationships analysis

Efecto de las variables macroeconómicas sobre la recaudación tributaria en Ecuador, periodo 2000 a 2020

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