VAT Revenues in the Russian Federation: The Role of Tax Administration in Their Decline

Value added taxes (VATs) are important major revenue sources worldwide, yet keeping these taxes as easy to administer as possible is often overlooked. A poorly administered VAT raises less revenue than possible and can change the very nature of the tax, resulting in unintended economic distortions. This article analyzes the experience with the VAT in the Russian Federation and provides evidence that poor tax administration both contributed to the decline of VAT revenues beginning in 1993 and continues to hamper VAT revenue collection today. Administrative issues must not be ignored when implementing a consumption-based tax like the VAT.     

The 2003 and 2015 Constitutional Referenda in Rwanda: A Significant Change in Voter Turnout

Data on voter turnout and choice at the Rwanda’s 2003 and 2015 constitutional referenda were acquired and analyzed. The results revealed contrasting changes in voter turnout between diaspora and in-country electorate. Arguably, at home, lack of freedom on the part of registered voters to make independent choices may explain the 9.3 percent and 5.2 percent increase in voter turnout and “yes” vote, respectively. On the other hand, while the repressive arm of the regime can reach Rwandan citizens both at home and abroad so as to compel them not oppose its political agenda, voters in diaspora enjoy some level of relaxation, especially those staying in Western democracies, which could explain the 37.8 percent drop in voter turnout. The article further argues that the results of the 2003 and 2015 referenda could be used to support suggestions that the Tutsi electorate indeed stands more divided than it was a decade ago.     

The Institution of a Standardized Investigation Protocol for Sudden Infant Death in the Eastern Metropole,Cape Town,South Africa,,

The rate for the sudden infant death syndrome (SIDS) in Cape Town, South Africa, is estimated to be among the highest in the world (3.41/1000 live births). In several of these areas, including those of extreme poverty, only sporadic, nonstandardized infant autopsy, and death scene investigation (DSI) occurred. In this report, we detail a feasibility project comprising 18 autopsied infants with sudden and unexpected death whose causes of death were adjudicated according to the 1991 NICHD definitions (SIDS, n = 7; known cause of death, n = 7; and unclassified, n = 4). We instituted a standardized autopsy and infant DSI through a collaborative effort of local forensic pathology officers and clinical providers. The high standard of forensic investigation met international standards, identified preventable disease, and allowed for incorporation of research. We conclude that an effective infant autopsy and DSI protocol can be established in areas with both high sudden unexpected infant death, and elsewhere. (SUID)/SIDS risk and infrastructure challenges.     

Diversifying Local Government Revenue in Bosnia-Herzegovina Through an Area-Based Property Tax

After a bitter and devastating war, Bosnia and Herzegovina is making slow but steady progress rebuilding its economy and government structure. As normalcy returns, the demand for government services invariably will continue to increase, especially at the sub-entity levels of government. Unfortunately, the current fiscal structure severely restricts the resources available to local governments. This article suggests that Bosnia and Herzegovina consider adopting a property tax as a means to provide much- needed revenue. After describing the current governmental and fiscal system that has evolved since the signing of the Dayton Accords, the authors discuss why an area-based property tax, rather than a more traditional property tax based on capital value or market prices, makes sense for this country in transition.