query: what are the biggest sources of revenue for the federal government

pos: United States federal budget 2% GDP reduction in spending would be approximately a 10% spending cut. During FY2018, the federal government collected approximately $3.33 trillion in tax revenue, up $14 billion or less than 1% versus FY2017. Primary receipt categories included individual income taxes ($1,684B or 51% of total receipts), Social Security/Social Insurance taxes ($1,171B or 35%), and corporate taxes ($205B or 6%). Corporate tax revenues declined by $92 billion or 32% due to the Tax Cuts and Jobs Act. Other revenue types included excise, estate and gift taxes. FY 2018 revenues were 16.4% of gross domestic product (GDP), versus 17.2% in FY 2017.

neg: Malaysian federal budget for the current financial year and report any governmental re-organisations. The Federal Government’s revenue is classified into four general categories, namely tax revenue, non-tax revenue, non-revenue receipts and revenue from the Federal Territories. Tax revenue is classified into direct tax revenue and indirect tax revenue. Direct tax revenue includes revenue from: Indirect tax revenue includes revenue from: Non-tax revenue consists of: Non-revenue receipts include: Revenue from the Federal Territories consist of tax and non-tax revenue including receipts from licences and permits, premiums, quit rent, sale of assets, rentals, service fees and entertainment duties. Official sources Official sources These tables are

neg: Taxation in Canada Agreements. Both the federal and provincial governments have imposed income taxes on individuals, and these are the most significant sources of revenue for those levels of government accounting for over 45% of tax revenue. The federal government charges the bulk of income taxes with the provinces charging a somewhat lower percentage, except in Quebec. Income taxes throughout Canada are progressive with the high income residents paying a higher percentage than the low income. Where income is earned in the form of a capital gain, only half of the gain is included in income for tax purposes; the other half is

neg: Montana Department of Transportation does not receive any funding from the state's general fund. All revenue comes from federal sources and state sources including the gas tax and vehicle fees. This is split as 88.5% federal and 11.5% state. The money is put into the Highway State Special Revenue Account and can only be used for transportation related purposes. The department receives $2.27 from the federal government for every $1 it contributes to the Federal Highway Trust Fund. It receives 1% of the annual national highway funding. In the 2016 fiscal year, the department had $290,129,849 in revenue and $296,968,463 in expenditures. Increasing costs

neg: Malaysian federal budget in million MYR. Official sources These tables are in million MYR. The budget for the 2016 fiscal year (also demonstrating the basic budget structure) can be found below. International: Malaysian federal budget In Malaysia, federal budgets are presented annually by the Government of Malaysia to identify proposed government revenues and spending and forecast economic conditions for the upcoming year, and its fiscal policy for the forward years. The federal budget includes the government's estimates of revenue and spending and may outline new policy initiatives. Federal budgets are usually released in October, before the start of the fiscal year. All of

neg: United States energy law United States energy law United States energy law is a function of the federal government, states, and local governments. At the federal level, it is regulated extensively through the United States Department of Energy. Every state, the Federal government, and the District of Columbia collect some motor vehicle excise taxes. Specifically, these are excise taxes on gasoline, diesel fuel, and gasohol. While many western states rely a great deal on severance taxes on oil, gas, and mineral production for revenue, most states get a relatively small amount of their revenue from such sources. The practice of energy law has been

neg: State-owned enterprises of the United States State-owned enterprises of the United States Federal government chartered and owned corporations are a separate set of corporations chartered and owned by the federal government, which operate to provide public services, but unlike the federal agencies (Environmental Protection Agency, Bureau of Indian Affairs), or the federal independent commissions (e.g., the Federal Communications Commission, the Nuclear Regulatory Commission, etc.), they have a separate legal personality from the federal government, providing the highest level of political independence. They sometimes receive federal budgetary appropriations, but some also have independent sources of revenue. These include: The "federal-government-acquired corporations" are a separate set of corporations

neg: Federal budget (economics) and young and social security programs. The revenue for the federal budget each fiscal year is arranged and administered by the government and is then supplied in the form of taxation. These taxes can come in a wide variety of sources such as a tax on one's income, profits from a business and the country's imports (duties and tariffs). Revenue can also be streamed from activities that the government strongly discourages often called a Sin tax and the government can then tax on commodities such as smoking and alcohol consumption. Federal governments don't necessarily exist in every country due to

neg: District of Columbia voting rights not apply the same logic to the 32 states that received more money from the federal government in 2005 than they paid in taxes. Additionally, the federal government is exempt from paying city property taxes and the Congress prohibits the District from imposing a commuter tax on non-residents who work in the city. Limiting these revenue sources strains the local government's finances. Like the 50 states, D.C. receives federal grants for assistance programs such as Medicare, accounting for approximately 26% of the city's total revenue. Congress also appropriates money to the District's government to help offset some of the city's

neg: Government revenue develop the country, to fix roads, build homes, fix schools etc. The money that government collects pays for the services that is provided for the people. The sources of finance used by the central government are mainly taxes paid by the public. Seignorage is one of the ways a government can increase revenue, by deflating the value of its currency in exchange for surplus revenue, by saving money this way Governments can increase the price of goods too far. Governments across the world earn "public revenue" from the following main sources: Government revenue Government revenue is money received by a

neg: Fiscal imbalance in Canada prefer to speak of a fiscal "pressure" on provinces, not admitting directly to the responsibility of the Canadian government. In accepting an amendment to the Throne Speech after the 2004 federal election, the federal Liberals officially acknowledged the reality of the situation. Federal Liberals assert that it is impossible for a true fiscal imbalance to exist, as the provincial governments have access to all the same sources of revenue as the federal government. The problem is not structural, as it was in earlier years, but political. The provincial governments are unwilling to risk their popularity by raising taxes, insisting instead

neg: Economy of California of California is in practice the responsibility of city, county and school governments. All these different governments have their own sources of tax revenue and fees; making a complicated mix of taxes, fees, transfers and responsibilities. Most taxes are collected by the state and then redistributed to the different government branches. Many fees are collected at the city and county level. According to the U.S. Census, the federal Internal Revenue Service collected in California in 2012 $292.563 billion. This included federal income & payroll ($193.489 bn), excise ($3.227 bn), corporate income ($37.181 bn), gift ($0.288 bn), estate ($2.590 bn), unemployment

neg: Interstate Oil and Gas Compact Commission and State Review. The IOGCC is governed by the compact and several bylaws. The compact did not provide for any resources to support IOGCC; a later bylaw stipulated that its expenses would be paid "from voluntary contributions from the member states and other sources of revenue approved by the Commission". These sources, which include federal grants, have proved to be enough to allow the commission to function. IOGCC uses an Oklahoma government email address and domain but it is not a state, not a federal agency and does not have to register to lobby the federal government. A plethora of

neg: Equalization payments in Canada that Government of Canada will keep the current formula, which was buried within the 584-page Budget Implementation Act, until 2024. The Government of Alberta and Saskatchewan criticized the decision because they believed that there was no real consultation, discussion, or renegotiation on the formula. Under the renewed plan, the federal government will gradually increase the amount of equalization payments to the provinces from $18.3 billion in 2017-2018 to $22.1 billion by 2022-2023. The fiscal capacity of the provinces is determined by measuring their revenue from five general sources. Those revenue categories are: Each province is allocated an "Equalization entitlement" which

neg: Government revenue Government revenue Government revenue is money received by a government. It is an important tool of the fiscal policy of the government and is the opposite factor of government spending. Revenues earned by the government are received from sources such as taxes levied on the incomes and wealth accumulation of individuals and corporations and on the goods and services produced, exports and imports, non-taxable sources such as government-owned corporations' incomes, central bank revenue and capital receipts in the form of external loans and debts from international financial institutions. It is used to benefit the country. Governments use revenue to better

neg: Frederick County Public Schools (Maryland) 2016-17 school year. As of the 2013-14 Fiscal Year the annual revenue of Frederick county public schools was $613,079,000. The county had on average a revenue per student of $15,083, according to the US Department of Education’s National Center for Education Statistics. As sources of revenue for the school district, the county received $18,658,000 from the United States Federal government, The state of Maryland contributed $280,757,000, and the local government of Frederick County contributed $313,664,000 to the school system. The county had expenditures or costs of $519,215,000 or $14,545 per student on average for the 2013-14 FY. Expenditure spending is

neg: 90-10 rule 90-10 rule The 90-10 rule refers to a U.S. regulation that governs for-profit higher education. It caps the percentage of revenue that a proprietary school can receive from federal financial aid sources at 90%; the other 10% of revenue must come from alternative sources. Not all federal sources of financial aid fall under this cap. In particular, funds supporting the education of troops and veterans, such as the GI Bill and Department of Defense Tuition Assistance program, are not subject to this cap. The rule is intended to use a market mechanism to weed out the worst performing proprietary schools.

neg: Public services in Toronto Public services in Toronto Public services in Toronto are funded by municipal property taxes, financial transfers from the Government of Ontario and Government of Canada, or are operated and financed by the higher-level governments. Funding for services provided by the municipal government is determined by a vote of the Toronto City Council in favour of the year's proposed operating budget; Toronto's operating budget in 2007 was $7.8 billion, and its capital budget was 1.43 billion. Revenue sources for the city's operational budget consist of transfers and subsidies from the provincial and federal governments ($1.944 B), user fees ($1.205 B) and

neg: Hanover Area School District & Delinquency and the Pennsylvania Department of Education to assist schools and communities as they research, select and implement bullying prevention programs and initiatives. Education standards relating to student safety and antiharassment programs are described in the 10.3. Safety and Injury Prevention in the Pennsylvania Academic Standards for Health, Safety and Physical Education. The District Budget comprises revenue derived from local sources (taxes), state funding, and federal projects. The approximate percentages of these revenue sources are 56% local, 40% state and 4% federal. In 2008, the district reported a deficit of -$1,479,756 in an unreserved-undesignated fund balance. The designated fund

neg: Federal political financing in Canada parties have as their two primary sources of funding: These sources of funding determine, along with loans and secondary revenue sources, how much money the federal political parties have available to spend. "(Source: Elections Canada)" Public funding of Canada's federal political parties is allocated in two ways: The per-vote subsidy (amounting to $27.7 million in 2009), also referred to as the "government allowance", the "quarterly allowance", or the "direct public subsidy", was argued by some political commentators to be the most democratic of the three funding mechanisms: The choices of 100% of voters of eligible parties (13,675,146 individual Canadians or

neg: Tax evasion in the United States misunderstanding caused by the complexity of the tax law, and is not a defense to a charge of "willfulness", even if that belief is genuine and is held in good faith. The Internal Revenue Service (IRS) has identified small business and sole proprietorship employees as the largest contributors to the tax gap between what Americans owe in federal taxes and what the federal government receives. Small business and sole proprietorship employees contribute to the tax gap because there are few ways for the government to know about skimming or non-reporting of income without mounting more significant investigations. The willful failures

neg: Central Tibetan Administration "Tibetan in exile passport") and aid from governments like India and the US. The annual revenue of the Central Tibetan Administration is officially 22 million (measured in US dollars), with the biggest shares going to political activity ($7 million), and administration ($4.5 million). However, according to Michael Backman, these sums are "remarkably low" for what the organisation claims to do, and it probably receives millions more in donations. The CTA does not acknowledge such donations or their sources. The United States have funded the CTA as well in some periods. According to a Chinese source, between 1964 and 1968, the

neg: Oklahoma Department of Public Safety annual appropriation. The Department receives the revenue for its budget from three major areas: yearly appropriations, grants from the federal government, and fees. For fiscal year 2010, appropriations made up 46%, federal funds made up 34%, and fees from the Department of Public Safety Revolving Fund made up 14%. The remaining 6% came from various sources. Expenditures made by the Department are divided into three major areas: salaries and benefits for employees (54%), operation expenses (37%), and equipment (6%). The remaining 3% is used for various other expenses. The divisions of the Department operation with the following budgets for Fiscal

neg: Nigerian National Petroleum Corporation the country possesses are legally the property of the Nigerian federal government. As such, the oil corporations operating in Nigeria appropriate portions of their revenue to the government, which accrues nearly 60% of the revenue generated by the oil industry in this manner. The revenue gained by the NNPC accounts for 76% of federal government revenue and 40% of the entire country's GDP. As of 2000, oil and gas exports account for 98% of Nigerian export earnings. In December 2011, the Nigerian government permitted a forensic report conducted by KPMG to be published. The audit, commissioned by the Ministry of

neg: Government Expenditure and Revenue Scotland is not readily available, estimates of income for Scotland are made by the compilers; the data for the estimates are from a variety of sources including pan UK data provided by the UK Government's Office for National Statistics (ONS). Both the methodology and what, if any, indications it gives for the economics of an independent Scotland have resulted in this report being politically controversial. GERS was first published in 1992 by the Scottish Office under the Conservative Party government of Prime Minister John Major, at a time when the government was resisting calls for Scottish devolution. Its overall purpose was

neg: NPR to completely wean NPR from government support, but the 1983 funding crisis forced the network to make immediate changes. According to CPB, in 2009 11.3% of the aggregate revenues of all public radio broadcasting stations were funded from federal sources, principally through CPB; in 2012 10.9% of the revenues for Public Radio came from federal sources. In 2011, NPR announced the roll-out of their own online advertising network, which allows member stations to run geographically targeted advertisement spots from national sponsors that may otherwise be unavailable to their local area, opening additional revenue streams to the broadcaster. 2013 saw the

neg: Dagami, Leyte alone, Dagami has generated P249,089,980 for the municipal government. This is on top of local revenue sources which are the business and real property taxes including levies, fees and other charges. The town of Dagami is traversed by many rivers and streams upland. The biggest river is Panda River which cuts across the town's north-east section. Sawahon River is among its tributaries which is also joined up stream by its major tributaries such as Hilabago River, Kababatuan Dako (Greater Stones) River and Kababatuan Guti (Smaller Stones) River. During the rainy season, when these rivers rise, the downtown or Poblacion is

neg: Revenue sharing United States government implemented revenue sharing between 1972 and 1986, in the form of congressional appropriation of federal tax revenue to states, cities, counties and townships. Revenue sharing was extremely popular with state officials but lost federal support during the Reagan administration. In 1987, it was replaced with block grants in smaller amounts to reduce federal revenues given to states. In Canada, "revenue sharing" refers to the practice in which one level of government shares its revenues with a sub-jurisdictional government. For example, the Canadian federal government has an agreement to share gasoline tax revenue with its provinces and territories.

neg: Taxation in Spain The standard rate for the employee is 6.35%. The employer pays what corresponds to 29.90% of the employee salary. The current maximum monthly Social Security base is EUR3,596.98 (2015). Any income exceeding that maximum base is not subject to both employee and employer contributions. Taxation in Spain Taxes in Spain are levied by national (federal), regional and local governments. Tax revenue in Spain stood at 36.3% of GDP in 2013. A wide range of taxes are levied on different sources, the most important ones being income tax, social security contributions, corporate tax, value added tax; some of them are applied

neg: Confederation Bridge federal government. All tolls charged by SCBL are revenue for the consortium. Toll increases are indexed to inflation and regulated by the federal government. The consortium has rarely commented upon the profitability of the bridge, but during the structure's 10th anniversary, it was revealed that there had been a 30% cost overrun in construction ($330 million). The consortium is forced to cover this out of toll revenue since the federal government ferry subsidy is used to pay for the original tendered price ($1 billion). Operating costs for the bridge have also proven expensive, with warranty repairs for asphalt adherence and

neg: Minerals Management Service renamed the Bureau of Ocean Energy Management, Regulation and Enforcement (BOEMRE) during this reorganization before being formally dissolved on October 1, 2011. Headquartered in Washington, DC, the Agency received most of its revenue from leasing federal lands and waters to oil and natural gas companies with a profit margin of 98%. It was among the top five revenue sources to the federal government, the IRS being number one. As the MMS (before transition to BOEMRE), the Agency's signature feature according to an informational trifold was that it had "become our Nation's leader in offshore energy development and the collection of

neg: Theories of taxation its application, the benefit theory has difficulties: The ability-to-pay approach treats government revenue and expenditures separately. Taxes are based on taxpayers’ ability to pay; there is no "quid pro quo". Taxes paid are seen as a sacrifice by taxpayers, which raises the issues of what the sacrifice of each taxpayer should be and how it should be measured: Mathematically, the conditions are as follows: Theories of taxation Several theories of taxation exist in public economics. Governments at all levels (national, regional and local) need to raise revenue from a variety of sources to finance public-sector expenditures. Adam Smith in "The

neg: Ocean City, New Jersey population were below the poverty line, including 10.0% of those under age 18 and 6.5% of those age 65 or over. First approved in 1976, beach tags are a major source of revenue for the city, with the $4.1 million in revenue generated in the 2016 season the most of any municipality in the state. In the 2017 budget, the projected $4.1 million in fees for beach tag and $3 million for parking were two of the city's biggest revenue sources, accounting for almost 9% of the city's annual budget of almost $80 million. From early June through Labor Day,

neg: Information and communications technology The biggest growth of 16% is expected in the area of new technologies (IoT, Robotics, AR/VR, and AI). The 2014 IT budget of US federal government was nearly $82 billion. IT costs, as a percentage of corporate revenue, have grown 50% since 2002, putting a strain on IT budgets. When looking at current companies' IT budgets, 75% are recurrent costs, used to "keep the lights on" in the IT department, and 25% are cost of new initiatives for technology development. The average IT budget has the following breakdown: The estimate of money to be spent in 2022 is just over

neg: Edward Boker Sterling Edward Boker Sterling Edward Boker Sterling (September 9, 1851 – November 29, 1925), of Trenton, New Jersey, was a philatelist who specialized in the study of United States postage stamps, postal stationery, and revenue stamps. Sterling is famous for his collection and study of United States revenue stamps, which are essentially tax stamps on certain goods and commodities issued by the federal government. Sterling amassed one of the finest such collections and sold it to Hiram Edmund Deats in 1888 for what was then the huge sum of seven thousand dollars. In 1890, he and Deats joined together and purchased

neg: Australian Taxation Office Australian Taxation Office The Australian Taxation Office (ATO) is an Australian government statutory agency and the principal revenue collection body for the Australian government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the federal Treasurer. As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments

neg: Malaysian federal budget Malaysian federal budget In Malaysia, federal budgets are presented annually by the Government of Malaysia to identify proposed government revenues and spending and forecast economic conditions for the upcoming year, and its fiscal policy for the forward years. The federal budget includes the government's estimates of revenue and spending and may outline new policy initiatives. Federal budgets are usually released in October, before the start of the fiscal year. All of the Malaysian states also present budgets. Since state finances are dependent on money from the federal government, these budgets are usually released after the federal one. The federal budget

neg: Taxation in Norway were paid to regional government, while local government received 12% of the total tax revenue. The main revenue sources for the central government are VAT, tax on income in the petroleum sector, employers’ social security contributions and tax on "ordinary income" from individual taxpayers, while the main revenue source for local and regional authorities is tax on "ordinary income" from individual taxpayers. The table below provides a general overview of the main groups of taxes and shows which parts of the public sector that receive revenue from each main group. Norway has, like several other Nordic countries, adopted a dual

neg: Pitcairn Islands fish, whales, dolphins, turtles, vases, birds, walking sticks, book boxes, and models of the "Bounty". Miro ("Thespesia populnea"), a dark and durable wood, is preferred for carving. Islanders also produce tapa cloth and painted Hattie leaves. The major sources of revenue have been the sale of coins and postage stamps to collectors, .pn domain names, and the sale of handicrafts to passing ships, most of which are on the United Kingdom to New Zealand route via the Panama Canal. The flow of funds from these revenue sources are from customer to the government to the Pitcairners. The government holds a

neg: National Finance Commission Award the award. Before 1991, the custom duties taxes revenue had been awarded to federal government while the revenue of Worker Welfare Fund (WWF) remain in the four provinces where they are collected. The principality of 1991 NFC Award specifies that 63.12% of collected revenue of taxes were directed to the federal government and 37% distributed to the four provinces. Prime Minister Sharif was widely given credited for declaring a consensus on formulating the 7th NFC Award with some positive recommendations. Earlier in 1991, the financial resources were vertically distributed at a fixed ratio of 20:80 among federal and provincial governments.

neg: Fiscal imbalance in Canada January 2006, denied that this imbalance exists, arguing, in part, that both the federal and provincial governments have access to the same major sources of revenue and that both orders of government face significant spending pressures and limited resources. However, the Conservative Party of Canada recognizes the imbalance. Following their victory in the 2006 federal election in January, they intended a solution be found during their mandate. A similar situation arose during the Great Depression in the 1920s when the new welfare state severely burdened the provinces, but the federal government continued to run surpluses. This resulted in the 1937-1941

neg: NCAA Division I FBS independent schools scheduling. Three of the six remaining independent FBS schools in particular (Army, BYU, and Notre Dame) have unique circumstances that allow for freedom from conference affiliation. One of the remaining independent programs is the service academy Army. Whereas television and bowl appearances are important sources of revenue and advertising for most other universities and their football games, the United States federal government fully funds essential scholastic operations of the service academies (athletics are funded by non-profit associations), effectively rendering such income superfluous. Army has annual games guaranteed with Navy and with Air Force. It also has a historic rivalry with

neg: Strayer University percent hispanic. The average age of students at the college is approximately 33, and the majority work full-time. Many students receive financial assistance from federal government financial aid programs or education assistance programs operated by the U.S. Department of Defense and U.S. Department of Veterans Affairs; U.S. federal government sources accounted for 84.9 percent of Strayer's 2010 revenue. In addition, about one-quarter of students have tuition assistance from their employers. In 2012, a United States Senate committee reported that, as of 2010, 83 percent of Strayer's 2,471 faculty members were employed part-time, and not required to do research to focus

neg: 90-10 rule stalled Protecting Our Students and Taxpayers Act of 2015, introduced by Senators Dick Durbin, Jack Reed, Elizabeth Warren, and Richard Blumenthal. In his 2017 Budget proposal, President Obama requested that the cap be lowered from 90% to 85%. 90-10 rule The 90-10 rule refers to a U.S. regulation that governs for-profit higher education. It caps the percentage of revenue that a proprietary school can receive from federal financial aid sources at 90%; the other 10% of revenue must come from alternative sources. Not all federal sources of financial aid fall under this cap. In particular, funds supporting the education of

neg: Tundra Semiconductor public key data encryption system, which became a selling point for Newbridge Networks systems to the U.S. federal government. The rest of the original Calmos Product line though revenue generating and profitable was not a major reason for the acquisition, these products continued to be sources of revenue well after the division was spun out as Tundra, most notably this include the 8085 variant which was sold as late as 1999. In December 1995, Newbridge Microsystems assets were sold into a new Corporate entity known as Tundra Semiconductor. At the time of the Tundra spun out the company raised $10

neg: Canadian federal budget Canadian federal budget In Canada, federal budgets are presented annually by the Government of Canada to identify planned government spending, expected government revenue, and forecast economic conditions for the upcoming year. Federal budgets are usually released in February or March, before the start of the fiscal year. All of the provinces also present budgets. Since provincial finances are dependent on money from the federal government, these budgets are usually released after the federal one. The budget is announced in the House of Commons by the Minister of Finance, who traditionally wears new shoes while doing so. The Budget is then

neg: Revenue ruling Revenue ruling Revenue rulings are public administrative rulings by the Internal Revenue Service (IRS) in the United States Department of the Treasury of the United States federal government that apply the law to particular factual situations. A Revenue Ruling can be relied upon as precedent by all taxpayers. A Revenue Ruling is "an official interpretation by the Internal Revenue Service that has been published in the Internal Revenue Bulletin. Revenue Rulings are issued only by the National Office and are published for the information and guidance of taxpayers, Internal Revenue Service officials, and others concerned." Revenue Rulings are published "to

neg: Angelina Teny ministry had no way of checking for accuracy. She said: "We have an oil revenue calculation committee, and every month, we look at the production and sales figures, and work out the figures for who takes what ... Right now, those figures are just based on production, and then shared between North and South. There isn't much trust, that's why you hear complaining from the South Sudan about the amounts they are getting". In October 2007 she said "GoSS [Government of Southern Sudan] is uncertain about the oil production figures released by the federal government and also feels that its

neg: Department of Revenue and Land Survey Department of Revenue and Land Survey The Department of Revenue and Land Survey is a government department under Government of Kerala that manages all government owned lands and decides land use policy in the Indian state of Kerala. The department is also a government agency, deriving various taxes on land, as well as lease amounts from various government lands, which are principal sources of income for the Government. In addition, the department manages land-use policy, survey of land areas, and effective management and implementation of land reforms. The department was established as part of Travancore reforms of 1811, when H.H

neg: Oregon and California Railroad Revested Lands on those lands. Later as compensation for the loss of timber and tax revenue decreased the government added federal revenues. The governments of several of the counties have come to depend upon the O&C land revenue as an important source of income for schools and county services. The most recent source of income from the lands, an extension of the Secure Rural Schools and Community Self-Determination Act of 2000, was last renewed in 2013 but at vastly reduced spending levels, leaving some counties scrambling to find new sources of funding. In late 2013, the United States House of Representatives was

neg: Cape May County, New Jersey seasonal tags is a major source of revenue for the communities, with the six beachfront communities in Cape May County that charge for beach tags generating $10 million in revenue in 2016. Ocean City brought in $4.1 million in revenue in the 2016 season, the most of any municipality in the state. In the 2017 budget, the projected $4.1 million in fees for beach tag and $3 million for parking were two of Ocean City's biggest revenue sources, accounting for almost 9% of the city's annual budget of almost $80 million. Cape May City, with revenue of $2.2 million, was

neg: Comprehensive annual financial report financial investment and income records from all sources, that reflects what has developed over decades whereas a budget report is an inferior document to the CAFR being that it is primarily focused on what revenue is expected to be brought in and spent for just the year. In contrast with the rules applying to governments, publicly traded US companies are required by the U.S. Securities and Exchange Commission (SEC), to provide their Annual Financial Report (AFR) to every shareholder each year. Government's accounting falls under GAP (Generally Accepted Procedures)overseen by GASB.org for government accounting. US Companies have their own standards

neg: Revenue ruling guidance of taxpayers. Revenue ruling Revenue rulings are public administrative rulings by the Internal Revenue Service (IRS) in the United States Department of the Treasury of the United States federal government that apply the law to particular factual situations. A Revenue Ruling can be relied upon as precedent by all taxpayers. A Revenue Ruling is "an official interpretation by the Internal Revenue Service that has been published in the Internal Revenue Bulletin. Revenue Rulings are issued only by the National Office and are published for the information and guidance of taxpayers, Internal Revenue Service officials, and others concerned." Revenue Rulings

neg: Political positions of Ron Paul of decisions about what types of research for what diseases will be funded. Scarce tax resources are allocated according to who has the most effective lobby, rather than on the basis of need or even likely success. Federal funding also causes researchers to neglect potential treatments and cures that do not qualify for federal funds." In his view, eliminating government sources of funds for medical research would probably improve the quality of research being performed. In 2003, Paul went against the majority of Republicans and voted to block implementation of the Medicare Part D program, which expanded Medicare to cover

neg: Taxation in Albania services. In Albania, taxes are levied by both federal and local governments. Most important revenue sources, include the income tax, social security, corporate tax and the value added tax, which are all applied on the federal level. The Albanian Taxation Office is the revenue service of Albania. , income tax is progressive, with three brackets. Earlier, Albania had a flat tax of 10%, which was implemented in 2008. Value-Added Tax is levied at two different rates of 20% as standard rate, and 10% on medicinal products. Social security and health insurance contributions are paid on employment, civil and management income.

neg: Sidney Barthelemy won reelection in 1990 with 86 percent of the black vote but only 23 percent of the white vote. First elected in 1986, Barthelemy became the second African American mayor of New Orleans with 58% of the vote. Barthelemy's mayoralty began under difficult circumstances. Federal government revenue sharing to municipalities had been progressively reduced from 1981 onwards, and had ended by the time Barthelemy took office in 1986. Annual funding grants from federal and state sources to New Orleans city government decreased from around $40 million a year to less than $6 million a year between 1984 and 1989. A

neg: David Duke dire financial straits, and asking them for money to help him pay for basic necessities. At the time, Duke was financially secure, and he used his supporters' money for recreational gambling. He subsequently served a 15-month sentence at Federal Correctional Institution, Big Spring in Texas. Duke speaks against what he alleges as Jewish control of the Federal Reserve Bank, the U.S. federal government, and the media. Duke supports the preservation of what he considers to be Western culture and traditionalist Christian family values, as well as abolition of the Internal Revenue Service, voluntary racial segregation, anti-communism, and white separatism. Duke

neg: Magnetic resonance imaging MRI scanners have become significant sources of revenue for healthcare providers in the US. This is because of favorable reimbursement rates from insurers and federal government programs. Insurance reimbursement is provided in two components, an equipment charge for the actual performance and operation of the MRI scan and a professional charge for the radiologist's review of the images and/or data. In the US Northeast, an equipment charge might be $3,500/€2,600 and a professional charge might be $350/€260, although the actual fees received by the equipment owner and interpreting physician are often significantly less and depend on the rates negotiated with

neg: Concord, North Carolina transit system, and operation of a regional airport. The operating budget for fiscal year 2012 totaled $207,724,003. The government generates its revenue from sources such as real property tax, sales tax distributions from the State, water and wastewater service fees, electrical utility fees, business privilege licenses, federal or state grants, investments, and other fees (such as parks and recreation, aviation, zoning, etc.). The revenues are distributed back to the community in the form of services. The Cabarrus County Courthouse was completed in 1876. A marble Civil War monument, dedicated in 1892, is located on the front lawn. The courthouse was

neg: Taxation in Bosnia and Herzegovina taxes paid by enterprises. In case of this two taxes they respectively made up 50% and 5% of total revenue in 1963. Taxation in Bosnia and Herzegovina Taxation in Bosnia and Herzegovina includes both federal and local taxes. Tax revenue in Bosnia and Herzegovina stood at 28.6% of GDP in 2013. Most important revenue sources include the income tax, Social Security contributions, corporate tax, and the value added tax, which are all applied on the federal level. Income tax is applied on a flat tax rate of 10% on income from both employment, interest, royalties, and capital gains. Social Security

neg: Indiana Territory unable to pay what they owed and their land reverted to the federal government. Financial issues also caused the movement for statehood to be delayed until after the war's end. At one point during 1813, for example, the balance in territory's treasury was a meager $2.47. To increase the treasury, tax levies were modified and new forms of revenue were established. These changes included reductions in some taxes, increases in others, and implementing licensing requirements for some types of business ventures in order to stabilize revenue. William Prince, the first territorial auditor, was also blamed for the territory's revenue shortage

neg: Energy law as state regulatory agencies. Every state, the Federal government, and the District of Columbia collect some motor vehicle excise taxes. Specifically, these are excise taxes on gasoline, diesel fuel, and gasohol. While many states in the western U.S.A. rely to a great deal on severance taxes (taxes on mineral extraction), most states get a relatively small amount of their revenue from such sources. Energy law Energy laws govern the use and taxation of energy, both renewable and non-renewable. These laws are the primary authorities (such as caselaw, statutes, rules, regulations and edicts) related to energy. In contrast, energy policy refers

neg: Harrisburg School District (Pennsylvania) $42,104,082 to the Harrisburg School District. The district also received supplemental funding for English language learners, Title 1 federal funding for low-income students, for district size, a $27 million poverty supplement for the commonwealth and more. State money makes up 52 percent of district revenue, compared to 32 percent from local sources and 16 percent from the federal government. Seven Dauphin County school districts received increases of over 4.5% in Basic Education Funding in 2009-10. Susquehanna Township School District received a 10.66% increase. In Pennsylvania, over 15 school districts received Basic Education Funding increases in excess of 10% in 2009.

neg: Interstate 84 (Pennsylvania–Massachusetts) and Rte 6 when what was then I-86 was re-numbered I-84. As I-84 was built with federal funds, there are generally no highway tolls. The exception is I-84's Hudson River crossing, the Newburgh-Beacon Bridge. Since the bridge is under the New York State Bridge Authority, it carries an eastbound-only toll of $1.50 for passenger vehicles. From 1992 through 2006, Interstate 84 in New York was a toll-free component of the New York State Thruway system. It was transferred by the state DOT to the Thruway Authority in order to capitalize on that agency's steady revenue stream from upstate sources. In

neg: Ijaw people language and culture. This tendency has been encouraged in large part by what are considered to be environmental degradations that have accompanied the exploitation of oil in the Niger delta region which the Ijaw call home, as well as by a revenue sharing formula with the Nigerian Federal government that is viewed by the Ijaw as manifestly unfair. The resulting sense of grievance has led to several high-profile clashes with the Nigerian Federal authorities, including kidnappings and in the course of which many lives have been lost. The Ijaw people are resilient and proud. Long before after the colonial era,

neg: Federal Board of Revenue (Pakistan) Federal Board of Revenue (Pakistan) The Federal Board of Revenue (, abbreviated as FBR) is a top federal government body that investigates crimes related to taxation and money-laundering. The organization collects intelligence on tax evasion and audits cases. It administers tax laws for the Government of Pakistan and acts as the central revenue collection agency of Pakistan. FBR also operates special Broadening of Tax Base zones that keep tax evaders under surveillance and compulsorily bring them into the tax net through its inspectors. These zones have exclusive powers to scrutinize tax evaders. BTB-Karachi nets potentially big tax evaders with the

neg: Federal Board of Revenue (Pakistan) October 1, 2017. Federal Board of Revenue (Pakistan) The Federal Board of Revenue (, abbreviated as FBR) is a top federal government body that investigates crimes related to taxation and money-laundering. The organization collects intelligence on tax evasion and audits cases. It administers tax laws for the Government of Pakistan and acts as the central revenue collection agency of Pakistan. FBR also operates special Broadening of Tax Base zones that keep tax evaders under surveillance and compulsorily bring them into the tax net through its inspectors. These zones have exclusive powers to scrutinize tax evaders. BTB-Karachi nets potentially big tax

neg: Internal Revenue Code section 861 these definitions to apply throughout the tax code, with the conclusion that only income described in section 861 is taxable. The IRS and federal courts have consistently rejected this interpretation, as in "US v. Wesley Snipes et al." Internal Revenue Code section 861 Internal Revenue Code 861, , titled "Income from sources within the United States" is a provision of the Internal Revenue Code which lists "The following items of gross income shall be treated as income from sources within the United States", for purposes of various taxes imposed by Subchapter N (sections 861 through 999) of Chapter 1 of

neg: Government financial statements Government financial statements Government financial statements are annual financial statements or reports for the year. The financial statements, in contrast to budget, present the revenue collected and amounts spent. The government financial statements usually include a statement of activities (similar to an income statement in the private sector), a balance sheet and often some type of reconciliation. Cash flow statements are often included to show the sources of the revenue and the destination of the expenses. The Annual Financial Statement of India is tabled in the Indian Parliament by the Finance Minister on the Budget Day. 13-15 other documents are

neg: United States federal government shutdowns of 2018 as New York State provided a temporary funding for the federal employees to operate it. National monuments in Washington, D.C. remained open as well. Some agencies stayed open by using unspent funds from sources other than annual appropriations, or using fee revenue. The United States Patent and Trademark Office (USPTO) remained open during the shut down because it had access to fees already collected in prior years, the Environmental Protection Agency (EPA) announced that it could stay open for a week, and workers from the Department of Energy (DOE) and Department of State (DOS) were told to report to work

neg: Houston-Galveston Area Council 2035 Regional Transportation Plan cut vehicle emissions. The 2035 RTP is estimated to cost about $128 billion and will be financed from a combination of Federal, State and Local sources. It is projected that approximately 73% of total revenue will be generated from local sources with less than 20% coming from Federal sources. Tollway revenues are expected to make up to 17% of the total RTP revenues. The RTP will spend $66 billion (51%) on maintenance, rehabilitation and operations of the region's infrastructure. $47 billion (36%) will be used to expand highways, transit and local routes in the Houston-Galveston Area. The RTP program is

neg: Alaska October 2016. To finance state government operations, Alaska depends primarily on petroleum revenues and federal subsidies. This allows it to have the lowest individual tax burden in the United States. It is one of five states with no state sales tax, one of seven states that do not levy an individual income tax, and one of the two states that has neither. The Department of Revenue Tax Division reports regularly on the state's revenue sources. The Department also issues an annual summary of its operations, including new state laws that directly affect the tax division. While Alaska has no state

neg: Fantasy football (American) play for free, they are still likely to spend on many of fantasy football's complementary industries. One of the largest sources of revenue in fantasy football is ad revenue. Driven mostly by sports sites, revenue generated by ads on fantasy football programming is estimated at $2 to $5 billion annually. Ad rates vary greatly, and many content providers aren’t willing to give specific details on what they charge, but sites can charge an estimated $2–$10 per thousand page views. The advertising revenue can be especially lucrative because fantasy team managers are such heavy internet users. They create, on average, 4

neg: Democratic Party of Guam million in federal funds for infrastructure and other projects. In a paper presented to the federal government, Governor Bordallo argued, "The lack of adequate infrastructure prevents the island from developing and attracting new sources of revenue to stimulate and broaden its economic base." He added, "The time has come to transform the consumptive and dependent economy of Guam into productive self-sufficiency. This will not occur until new industries locate on island and local productivity develops. An infusion of funds is necessary to construct an infrastructure to support such development." ... "To fully realize the economic potentials of tourism, agriculture, fishing,

neg: Utah Transfer of Public Lands Act with John Ruple, published a paper that argued the state would be unlikely to prevail in gaining the mineral rights to the disputed land, and that therefore the State would not be able to afford to manage the lands without additional sources of tax revenue. According to the Washington Times, "The federal government controls more than 50 percent of the land west of Kansas—in Utah’s case, it’s 64.5 percent, a situation that has increasingly resulted in tensions across the Rocky Mountain West." Writing for the Federalist Society, Donald Kochan argues that the original Federal documents that created the State of

neg: Province federal laws. Until appeals from Canada to the Privy Council were abolished in 1949, in legal disputes the provincial governments tended to win powers at the expense of the federal government. In addition, while the Canadian federal government has unlimited taxing power while province governments are restricted to imposing direct taxes, the Canadian government introduced an income tax during World War I, and since it is a direct tax it also became a major revenue generator for provinces. In most provinces, the federal government now collects income tax for both levels of government and transfers to the provincial governments whatever

neg: Partnership for Public Service Federal Hiring Process Improvement Act. The Partnership collaborates with "The Washington Post" to produce several features within the Post's print and online editions. Fed Faces and Federal Players are "profiles of little-known federal workers who have left a big impact" and appear weekly. The Partnership and "The Washington Post" also launched a new section within its "On Leadership" page called The Federal Coach, which is a three-times-a-week federal leadership column and blog hosted by Tom Fox, director of the Partnership's Center for Government Leadership. ProPublica reports the organization took in $14,394,406 Total Revenue in 2015, and revenue over the previous

neg: Taxpayer structure where ownership and management responsibility of a company is split between two or more individuals. A partnership is not a legal entity that is separate from the owners and therefore the partnership itself does not pay taxes. The classification depends on given country and may vary. Taxpayers' money help to pay for the items on the federal budget. The gap between revenue (money collected via taxes) and spending is known as the budget deficit. The money the federal government borrows to cover the budget deficit is what creates the national debt. The government spends money for a variety of

neg: Fiscal imbalance in Australia the same effort to raise revenue from its own sources and operated at the same level of efficiency. Currently, the funds distributed to achieve HFE are the revenues raised by the Commonwealth from the goods and services tax (GST), currently about AU$50bn a year. The amount collected by the Commonwealth from GST is distributed by the federal Treasurer each year on the basis of advice provided by the Commonwealth Grants Commission. Achieving HFE does not mean that the States are directed how to raise revenue or how to spend their funds. GST revenue grants from the Commonwealth are unencumbered and

neg: Revenue bond all other sources of revenue to the municipality. As a general rule, revenue bonds are backed by the revenue generated by the municipal facility funded by the bond issue. A feasibility study should be conducted to compare one project's IRR (internal rate of return, or hurdle rate) to another proposed project, as it is most important to ensure the success of the municipality. For instance, local government and port authorities can propose construction for a given neighborhood, based on projects that have been successful previously, or it can create a nonprofit authority to issue revenue bonds to build a school

neg: Equalization payments sources and operated at the same level of efficiency. Currently the funds distributed to achieve HFE are the revenues raised from the Goods and Services Tax (GST), currently about AUD 50 bn a year. The distribution of GST required to achieve HFE is decided by the Federal Treasurer each year, on the basis of advice provided by the Commonwealth Grants Commission (CGC). Achieving HFE does not mean that the states are directed how to raise revenue or how to spend their funds. GST revenue grants from the Commonwealth are unencumbered and available for any purpose. Accordingly, HFE equalises fiscal capacity,

neg: NPR Corporation for Public Broadcasting (CPB). In 2009, member stations derived 6% of their revenue from federal, state and local government funding, 10% of their revenue from CPB grants, and 14% of their revenue from universities. While NPR does not receive any direct federal funding, it does receive a small number of competitive grants from CPB and federal agencies like the Department of Education and the Department of Commerce. This funding amounts to approximately 2% of NPR's overall revenues. During the 1970s and early 1980s, the majority of NPR funding came from the federal government. Steps were taken during the 1980s

neg: Connecticut Turnpike budget woes in Hartford, the idea of reinstating tolls resurfaced in January 2010. State Rep. Tony Guerrera, D-Rocky Hill, estimated a $5 toll at Connecticut's borders could generate $600 million in revenue. Gov. Dannel P. Malloy expressed pessimism that toll revenue would be spent exclusively on infrastructure repairs, but a need to generate additional revenue, paired with decreases in traditional highway funding sources (such as federal aid and gas tax revenue) means the idea could receive serious consideration in the state legislature. The turnpike has 13 service plazas, which are open 24 hours a day. All feature a Subway, a

neg: Attawapiskat First Nation is the subject of a 2012 documentary by First Nations filmmaker Alanis Obomsawin, "The People of the Kattawapiskak River". Obomsawin was present in the community in 2011, working on another film for the National Film Board of Canada, when the housing issue came to national attention. The Attawapiskat band received a total estimated revenue of $34 million in 2011: $17.6 million from the federal government, $4.4 million from the provincial government, and income derived from non-governmental sources. Attawapiskat First Nation The Attawapiskat First Nation ( Cree: , "People of the parting of the rocks"; unpointed: ) is an isolated First

neg: Internal Revenue Allotment governments also have additional local sources of revenue such as property taxes and government fees. Typically for municipalities, the IRA accounts for 90% of total revenues. Since cities have more sources of local revenues, their IRA ranges from 50% to 70% of their total budget. A portion of each local government unit's allotment is set aside their Sangguniang Kabataan (SK) or youth council. The IRA is automatically released to each local government unit and may not be held back by the national government for any reason, except in the extreme case of an "unmanageable public sector deficit", in which case

neg: Internal Revenue Service Internal Revenue Service The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or

neg: Local government in Kraków year, in 2006 had a projected revenue of 2,150 million złoty. The sources of revenue were as follows: 14% from the municipal taxation on real estate properties as well as on the use of amenities, 3% in taxes collected by Collections Office, 7% from sale and lease of city-owned properties, 30% in transfers from the national budget based in federal income tax, 34% in state subsidies, 3% in union fees, 1% from tax on liquor sales permits, and 8% from vehicle registrations, passport fees and others. Projected expenditures, to the total amount of 2,349 million złoty, included: 79% in city

neg: State College Area School District total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. In 2007, the Pennsylvania per pupil total expenditures was $12,759. In 2015-16 State College Area School District per pupil spending was $19,964 per student (projected total expenditures and Fund Balance of $135.7 million/ ADM enrollment of 6,800). Local taxpayers provide 85 percent of revenue (among the highest local levies in Pennsylvania), the state 15 percent, the federal government less than 1 percent. State College Area School District administrative costs in 2008 were $729.62 per pupil. The lowest administrative cost per pupil in Pennsylvania was $398,

neg: Oklahoma Department of Human Services Fund used to fund the assistance programs. The agency receives both federal and state funding and has additional sources of revenue. The agency received a state appropriation of $587 million and had a total budget of $2.3 billion for fiscal year 2013. The Department of Human Services is the largest employer in Oklahoma state government. As of February 2012, the staffing is as follows: Oklahoma Department of Human Services The Oklahoma Department of Human Services (OKDHS) is an agency of the government of Oklahoma. Under the supervision of the Oklahoma Secretary of Health and Human Services, OKDHS is responsible for

neg: Education in the United States also have failings, negatively impacting funding in a slow economy. One of the biggest debates in funding public schools is funding by local taxes or state taxes. The federal government supplies around 8.5% of the public school system funds, according to a 2005 report by the National Center for Education Statistics. The remaining split between state and local governments averages 48.7 percent from states and 42.8 percent from local sources. Rural schools struggle with funding concerns. State funding sources often favor wealthier districts. The state establishes a minimum flat amount deemed "adequate" to educate a child based on equalized assessed

neg: Williams Valley School District 2007, the Pennsylvania per pupil total expenditures was reported as $12,759. The U.S. Census Bureau reported that Pennsylvania spent $8,191 per pupil in school year 2000-01. Among the fifty states, Pennsylvania's total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. Pennsylvania's total revenue per pupil rose to $16,186 ranking 9th in the nation in 2011. In 2010, the revenue breakdown was: 4 percent from federal sources, 27 percent from local sources, and 69 percent from state funds. Reserves In 2008, Williams Valley School District reported a $1,497,979.00 in an unreserved-undesignated fund balance. The designated

neg: Oklahoma Department of Transportation dependent upon yearly appropriations from the Oklahoma Legislature. The Legislature, through the enactment of State law, has provided the Department with a direct stream of revenue, with all such revenue automatically deposited into the State Transportation Fund. One of primary revenue sources for the Department is the State's sales tax on gasoline and diesel motor fuels. Those taxes constitute roughly one-third of the Department's total budget. Grants under the Federal-aid Highway Program of the Federal Highway Administration equal almost sixty percent of the budget. The remaining ten percent from the sale of State bonds for the construction of State roads

neg: Tax revenue Tax revenue Tax revenue is the income that is gained by governments through taxation. Taxation is the primary source of income for a state. Revenue may be extracted from sources such as individuals, public enterprises, trade, royalties on natural resources and/or foreign aid. An inefficient collection of taxes is greater in countries characterized by poverty, a large agricultural sector and large amounts of foreign aid. Just as there are different types of tax, the form in which tax revenue is collected also differs; furthermore, the agency that collects the tax may not be part of central government, but may be

neg: Council of Australian Governments or territory made the same effort to raise revenue from its own sources and operated at the same level of efficiency. Currently the funds distributed to achieve HFE are the revenues raised from the Goods and Services Tax (GST), currently about AUD50bn a year. The distribution of GST required to achieve HFE is decided by the Federal Treasurer each year, on the basis of advice provided by the Commonwealth Grants Commission (CGC). Achieving HFE does not mean that the states and territories are directed how to raise revenue or how to spend their funds. GST revenue grants from the Commonwealth

neg: Economy of Pakistan terribly adversely effected the tourism industry. tourism has begun to recover in Pakistan, albeit gradually. Although the country is a Federation with constitutional division of taxation powers between the Federal Government and the four provinces, the revenue department of the Federal Government, the Federal board of Revenue, collects almost 95% of the entire national revenue. The Federal Board of Revenue collected 3.370 trillion rupees in taxes against the target of 3.621 trillion rupees in the fiscal year 2016–2017. FBR achieved 8% growth in revenues over the previous fiscal year's collection of Rs3.114 trillion. The basic unit of currency is the

neg: Fiscal policy of the Philippines and the repayment of the Ramos administration’s debt to contractors and suppliers. During the Arroyo administration, the Expanded Value Added Tax Law was enacted, national debt-to-GDP ratio peaked, and underspending on public infrastructure and other capital expenditures was observed. The Philippine government generates revenues mainly through personal and income tax collection, but a small portion of non-tax revenue is also collected through fees and licenses, privatization proceeds and income from other government operations and state-owned enterprises. Tax collections comprise the biggest percentage of revenue collected. Its biggest contributor is the Bureau of Internal Revenue (BIR), followed by the Bureau of

neg: Public finances in Costa Rica Public finances in Costa Rica The pattern of public expenditure and revenue in Costa Rica is typical of a middle income country. According to the CIA World Factbook, in 2012, central government revenue was US $6.949 billion, while expenditure was $8.937 billion. In recent years, expenditure has grown faster than income, producing deficits. The major sources of revenue are income taxes, indirect taxes, social security contributions and customs duties. According to figures prepared by the Costa Rican government for the International Monetary Fund, the basic breakdown as a percentage of GDP is as in the table below. There is no

neg: Public finances in Costa Rica to 2013. Externally held public sector debt fell from 7.7% of GDP in 2007 to 5.5% in 2008. Public finances in Costa Rica The pattern of public expenditure and revenue in Costa Rica is typical of a middle income country. According to the CIA World Factbook, in 2012, central government revenue was US $6.949 billion, while expenditure was $8.937 billion. In recent years, expenditure has grown faster than income, producing deficits. The major sources of revenue are income taxes, indirect taxes, social security contributions and customs duties. According to figures prepared by the Costa Rican government for the International Monetary

neg: Taxation in Bosnia and Herzegovina Taxation in Bosnia and Herzegovina Taxation in Bosnia and Herzegovina includes both federal and local taxes. Tax revenue in Bosnia and Herzegovina stood at 28.6% of GDP in 2013. Most important revenue sources include the income tax, Social Security contributions, corporate tax, and the value added tax, which are all applied on the federal level. Income tax is applied on a flat tax rate of 10% on income from both employment, interest, royalties, and capital gains. Social Security apply to most employment income. The employee pay 33% of gross salary, while the employer contribute 10.5% in addition. The Value-added tax

neg: Upper St. Clair School District Pennsylvania’s total per pupil revenue (including all sources) ranked 11th at $15,023 per student, in 2008-09. In 2007, the Pennsylvania per pupil total expenditures was $12,759. The district is funded by a combination of: a local earned income tax, a property tax, a real estate transfer tax 0.5%, coupled with substantial funding from the Commonwealth of Pennsylvania and the federal government. In the Commonwealth of Pennsylvania, pension income and Social Security income are exempted from state personal income tax and local earned income tax, regardless of the individual’s personal wealth. In 2011-12, the district received a $3,900,422 allocation, of state

neg: Tax protester administrative arguments "Baggot", Congress provided for limited exceptions to the general rule that court approval is not required for a levy by the Internal Revenue Service. For example, an IRS levy on a principal residence must be approved in writing by a federal district court judge or magistrate. The statute authorizing the Internal Revenue Service to seize assets without going to court is . In the case of "Brian v. Gugin", a group of taxpayers (including a Mr. Ralph Brian) sued a group of IRS and other government employees, (including Ms. Phylis Gugin), for what the taxpayers claimed was a violation of