Month: December 2016

TOURISM DEMAND AND TAX RELATIONSHIP IN ISLAMIC REGIONS

Majid FESHARI

Assistant Professor of Kharazmi University province, Iran.
majid.feshari@gmail.com

Ali AKBAR TAGHIPOUR

Assistant Professor of Damghan University
taghipour.a9@gmail.com

Mojtaba VALIBEIGI

Assistant Professor of Buein Zahra Technical University, Buein Zahra city, Qazvin province, Iran.
M.valibeigi@bzte.ac.ir
Mojtaba.valibeigi@gmail.com

Abstract

The relationship between tax and tourism receipts is one of the crucial issues in tourism literature and has been considered empirically in recent years.  For this purpose, the main objective of this paper is to determine the long-run relationship between tax ratio to GDP and tourism receipts in OIC selected countries during the 1990-2014. The econometric model for these countries has been estimated by applying dynamic OLS approach. The main findings of this study reveal that tax ratio has negative effect on the tourism receipts and GDP per capita and its growth have positive and significant effect on the tourism receipts in Islamic selected countries. Hence, the main policy implication of this paper is that the tourism managers in these countries should adopts policies to improve the tax revenue through the increase of product capacity. Moreover, the increasing of GDP per capita can improve the tourism receipts in these countries.

Keywords: Tourism, Taxation, Tax Incentives, GDP Per Capita, DOLS Approach

JEL classification: C23, L83, O49

A HYBRID MODEL PROPOSAL BASED ON SCM AND RCM ADMINISTRATIVE BURDEN MODELS (A.B.Ms)

Nikos ALABANOS

Department of Maritime Studies, University of Piraeus
nikosalab@yahoo.gr

Sotiris THODOROPOULOS

Department of Maritime Studies, University of Piraeus
stheod@unipi.gr

Abstract

The existent administrative burden models’ (ABM’s) perform certain weaknesses mainly on: a) Regulatory cost measurement expansion, b) Integration & standardization of data and sampling measurement methods, c) Integration & Standardization of time and resources d) Evaluation of the weaknesses of Public Administration and e) lack of standardized international comparison benchmark. Based on these main deficiencies the address of certain amendments that will meet contemporary challenges such as: i) the standardization of data collection methodology, ii) a more solid substantive cost measurement methodology, iii) an extended AB measurement capabilities module and finally iv) the feature of international comparison, is a significant amelioration.

Keywords: Administrative burden, Administrative Burden Model (A.B.M.), administrative costs, substantive costs, international comparison, Standard Cost Model (S.C.M.), Regulatory Cost Measurement Model (R.C.M.).

JEL classification: G38, K20, L51
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FLYPAPER NONPROFITS: CROWDING IN AND CROWDING OUT EFFECTS OF GRANTS ON NONPROFIT FINANCE

Orkhan ISMAYILOV

Department of Public Administration, University of North Texas, (940) 565- 2165
Orkhan.Ismayilov@unt.edu

Abstract

The flypaper effect is a concept most commonly used by economists to study effect of funding by the federal government on state and local government finance. The argument is that funds allocated by a larger institution to smaller institutions changes policies and revenue base of fund receiving institutions. Similar concept is used to study the effect of government grants on nonprofit finance. The argument is that grant money pushes aside private donations that nonprofit organizations receive. However, the literature on the flypaper effect on grant money varies based on disciplines. The literature on the flypaper effect comes from three main disciplines, such as Economics, Business, and Public Administration. Additionally, the literature also highlights that grant money creates crowding in and out effects. The purpose of this paper is analyze and highlight the literature from three main disciplines, and discuss advantages and disadvantages of crowding in and out effects of grant funding. Findings indicate that grants have an effect on organizational revenue, policies, mission, public support, and service effectiveness.

Keywords:

JEL classification:
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