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Fiscal Capacity, Fiscal Effort and Fiscal Performance of State Governments in Peninsular Malaysia: The Case of Land Tax

Jurnal Ekonomi Malaysia

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Title Fiscal Capacity, Fiscal Effort and Fiscal Performance of State Governments in Peninsular Malaysia: The Case of Land Tax
 
Creator Abdul Jalil, Ahmad Zafarullah
 
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Description ABSTRAKTujuan utama kertas ini adalah untuk member satu ukuran kapasiti fiscal dan usaha fiscal kerajaan-kerajaan negeridi Malaysia dengan menggunakan pendekatan yang asalnya diusulkan oleh asalnya dicadangkanoleh SuruhanjayaPenasihat Perhubungan Antara Kerajaan Amerika Syarikat (ACIR) – pendekatan pendapatan wakil (RRS). Walaubagaimanapun, kajian ini terhad kepada analisis cukai tanah. Keputusannya menunjukkan bahawa kerajaan negerimempunyai berbezaan nyata dalam hal kapasiti cukai, dan juga usaha cukai. Walau bagaimanapun, negeri-negeri iniseolah-olah tidak dapat memanfaatkan keupayaan mereka seperti yang ditunjukkan oleh tahap yang dicapai berhubungdengan indeks usaha cukai. Hubungan antara usaha cukai dan kedudukan fiskal yang juga dikaji untuk menentukansama ada defisit fiskal atau lebihan dipengaruhi oleh tahap usaha yang dikenakan cukai. Keputusan yang mencukupimenunjukkan bahawa negeri-negeri dengan usaha cukai yang lebih tinggi mempunyai defisit yang lebih rendah ataulebihan yang lebih tinggi berbanding negeri-negeri dengan usaha cukai yang lebih rendah.Kata kunci: Kerajaan-kerajaan negeri; usaha fiskal; kapasiti fiskal; prestasi fiskal; cukai tanahABSTRACTThe main objective of this paper is to provide a measure of fiscal capacity and fiscal effort of the state governments inMalaysia by using the approach originally proposed by the now defunct U.S. Advisory Commission on IntergovernmentalRelations (ACIR) – the representative revenue approach (RRS). However, the study is limited to the analysis of land tax.The results indicate that state governments differ significantly in terms of their tax capacity, as well as their tax effort.The states of Pahang, Perak and Terengganu are found to have above average land tax capacity. However, these statesdo not seem to be able to leverage on their capacity as demonstrated by the level attained in relation to the tax effortindex. The relationship between tax effort and fiscal position is also examined to determine whether fiscal deficit orsurplus is influenced by the level of tax effort exerted. The results sufficiently demonstrate that states with higher taxeffort have lower deficit or higher surplus as compared to states with lower tax effort.Keywords: State governments; fiscal effort; fiscal capacity; fiscal performance; land tax
 
Publisher Universiti Kebangsaan Malaysia
 
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Date 2013-07-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
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Format application/pdf
 
Identifier http://ejournal.ukm.my/jem/article/view/5580
 
Source Jurnal Ekonomi Malaysia; Vol 47, No 1 (2013): Jurnal Ekonomi Malaysia; 139-154
0126-1962
 
Language eng
 
Relation http://ejournal.ukm.my/jem/article/view/5580/2650
 
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