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Examination of Various Ways Government Can Improve Its Revenue Base

Autor:   •  March 12, 2015  •  Research Paper  •  6,532 Words (27 Pages)  •  989 Views

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Examination of various ways Government can improve its revenue base

Davina Lightburn

Marianne Pariente

Candy Miralda

Sehon Richards

Shanelie Guemez

Chirley Orellana

Group B

University of Belize

Public Finance

Mr. Fatai Akinkuolie

March 6, 2015

Author’s Note

This paper was prepared for a Public Finance course taught by Mr. Fatai Akinkuolie, a lecturer at the University of Belize


Table of Contents

Introduction        

Literature Review        

The Role of Government        

The Role of Budgeting        

The Budget as a Process        

The Budget as Policy Instrument        

Budget as a Managerial Tool        

Budget Deficits        

Causes of Budget Deficits        

Ways to Reduce Budget Deficit        

Tax Increases        

Economic Growth        

Bonds        

Sources of Revenue        

Domestic Tax on Income and Transactions        

Other Taxes        

Taxation of International Trade Transactions        

How Government Can Increase Revenue Base        

Tax Certain Non-Taxed Business Activities        

Raising Top Individuals Income Tax Rates        

Raising User fees and leases        

Raising General Sales Taxes        

Raising corporate income tax rates        

Conclusion        

References        

Appendix        


Introduction

According to the National Conference of State Legislatures (2007), a government's revenue system is the entire means by which a government acquires funding. The term system implies that relationships exist among the components and that the whole set of revenue-raising measures can be considered as a group (Principles of a High-Quality State Revenue System, para. 13).   The Government of Belize relies on taxes to finance its operations.  The three main revenue earners are Income Taxes, Custom Duties and General Sales Tax.   These are the main sources of revenue along with the royalties received from petroleum operations (FAQ's. n.d.).  However, these royalties are expected to decline as the extraction of crude also declines over a period of time.  

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