Local Income, Sales, and Environmental Taxes

Kitchen, Harry; McMillan, Melville; Shah, Anwar

doi:10.1007/978-3-030-21986-4_10

Cited by 2 publications

(1 citation statement)

References 8 publications

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“…Second, there are unique justifications in excise levy, which are: (i) controlling the consumption of a certain type of goods (Schafferer et al, 2018;Shang et al, 2019;Bridge et al, 2020); (ii) internalizing negative externality (Alvarez, 2019;di Bella et al, 2019;Quiggin & Wang, 2019;Nwadialor & Agbo, 2020;(iii) increasing the efficiency of resources (Akhmetshin et al, 2019;Becker et al, 2019;Sugiyama & Koonsed, 2019); (iv) creating jobs (Friske & Cockrell, 2019, Kitchen et al, 2019Nguyen et al, 2020); and (v) increasing government income; among others (Ross et al, 2017;Alsukait et al, 2019;Luong & Vu, 2020). Those reasons make excise tax different with any other tax, since normally government income is used as the main justification in every tax levy.…”

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

View full text Add to dashboard Cite

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A framework for a green accounting system-exploratory study in a developing country context, Colombia

González

Peña‐Vinces

2022

Environ Dev Sustain

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Current accounting systems assume a purely financial approach, without including environmental information, such as environmental costs and companies’ expenses. On the one hand, this study proposes a framework that considers the environmental impact of firms within their accounting system, the Green Accounting System (GAS). On the other hand, and in the context of developing countries, Colombia carried out an exploratory study. With a sample of 150 Colombian industrial and commercial companies, this research revealed that 100% of them had not yet implemented environmental practices within the accounting system. Therefore, this research would be useful not only for academia, but also for practitioners and governments. As GAS would contribute to traceability in the quantification of environmental accounting, it would simultaneously generate a movement toward cleaner production that would increase environmental quality.

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Local Income, Sales, and Environmental Taxes

Cited by 2 publications

References 8 publications

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

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

A framework for a green accounting system-exploratory study in a developing country context, Colombia

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