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The implementation of lockdown measures by the government of Zimbabwe in response to the health emergency triggered by COVID-19 resulted in the adoption of emergency fiscal measures comprising supplementary budgets, budget reprioritisations and use of contingency reserves to support the economy and procure personal protective equipment (PPEs). However, the suspension of budget and procurement oversight by the Parliament of Zimbabwe – which was unable to function due to lockdown directives, and the reliance on performance auditing (post-audits) by Supreme Audit Institutions created a fiscal oversight vacuum. The reliance on performance auditing - audit action taken after the expenditure period has been completed, by the Auditor General of Zimbabwe resulted in unaccountable emergency spending and public procurement which led to widespread corruption. Using systematic review results from a Doctoral study, this study seeks to synthesise best practice lessons from countries that managed to use Real Time Audits (RTAs) to enforce real-time fiscal accountability during COVID-19. The analysis then provides a framework upon which the Auditor General’s office and Parliament can integrate their process through RTAs to institutionalise real time oversight on public expenditure during a national emergency. For RTAs to become part of Zimbabwe’s legislative oversight framework during emergencies, the review results underlined the importance of a review of the parliamentary oversight system, review of public finance and audit legislation, codification of emergency oversight instruments and citizen oversight.

Taxation is a major source of revenue for every government of countries around the world. In which the government can be able to generate revenue to finance its expenditure on funding infrastructures and providing basic goods and services to the people in the economy.  Fluctuation in the rates of taxes either increases or decreases occurred because the government is attempting to either generate government revenue or to control the economic growth. The main objective of the study was to measure the effect of income tax on the public. The research approach used in this study was the quantitative approach. A convenience sampling technique was used for this study. The sample size is 50. When there is inflation tax rates increase and there are negative effects that come along with it and were faced by the taxpayers since the amount of money to be paid for as tax increases. Therefore in this study, we are going to look at the negativities caused by increased tax rates and were faced by the taxpayers. The study recommends that the government has to apply a strategic plan to reduce the negative impact of taxation.

The aim of the industrial revolution is to completely change the industrial processes. An important pillar of this change is the robots. With Industry 4.0, production will be completely transferred to robots capable of communicating with each other, recognizing needs with data analysis, and detecting the environment with sensors. The inclusion of robots in the production process will reduce the need for human labor and this will lead to an increase in unemployment.  For the purpose of solving this problem, in 2017 “robot taxing” was proposed by Bill Gates to the literature. The employers who choose to employ a robot are required to pay tax according to Bill Gates’ proposition. These taxes will be used for the aim of reducing unemployment and helping to minimize the inequality of income. Turkey's fourth industrial revolution can be said to follow behind. However, it is still to prepare the policy in question. The problem of taxing robots is encountered. In this paper, it is aimed to evaluate the applicability of a possible robot taxation system in Turkey.

 
  The purpose of this paper is to identify the role of fiscal policy in Kosovo, comparing with the Western Balkan countries, in the trends of economic development, which are related to the international market, and how to achieve the objectives of the economy of Kosovo, penetrating the foreign market of local companies, using fiscal policy instruments. Data processing is performed using deductive-analytical methods, describing and comparing research findings by commercial companies, extracting data and comparing official reports of national and international institutions on the role of policies analyzed in the Western Balkan countries and in Kosovo, and the results of the research are based on these analyzes. Each sovereign state has its own fiscal policy operating within the financial system of that country, which also influences the development trends of international trade, the same applies to Kosovo and the Western Balkan countries, where this policy includes customs tax, VAT, tax in personal income, etc. The government of the country, through fiscal policy instruments, creates conditions for companies to be as present in the foreign market as possible with their products, which impacts on the overall economic development of the country. achieved. The paper provides insights into the state of the fiscal system in Kosovo, how fiscal policy affects the creation of conditions for foreign trade development, where is Kosovo's economy is in relation to the Western Balkan countries and what are the steps needed to improve it. The paper provides real data on the state of the fiscal system in Kosovo and its full role in the development of foreign trade in relation to the Western Balkan countries.
  

The Indonesian government is now seriously exploring in depth the proposed tax imposition for e-commerce. In this context, this paper will discuss the following issues: the first, if Indonesian government should impose the tax on e-commerce; the second, how much the potential tax revenue from e-commerce is; and the third, how Indonesian fiscal policy perspective views e-commerce taxation. The study in this paper adopts a descriptive analytical research method. The study concludes several points. Indonesia should tax its e-commerce. The total potential tax revenue on e-commerce from VAT and income tax in 2018 ranges from almost Rp11.75 trillion to Rp16.64 trillion, with VAT dominates the contribution up to more than 90% of the total tax revenue. By not levying the tax in the year means Indonesian government will lose a partial or the most of tax revenue. The revenue loss is potentially getting bigger in the coming years if the government still fails to collect the tax. E-commerce taxation should not be strictly enforced in the beginning, yet more is emphasized on socialization and education actions. It is also intended to help the online platform to be compliant. Tax policy in e-commerce can be used for the purpose of regulating the economy, such as to control excessive online import purchasing.

Based on the sayings of “Finance is the mother of civil affairs” and “Tax revenue is the context of national economy”, a healthy tax system based on the alternating utilization of central and local tax systems is essential for achieving the administration by law and tax balance. In light of this, the Ministry of Finance has proposed the improvement project of “Income Tax on the Consolidated Income from House and Land Transactions”. The third reading of “Amendment of Tax Act of Consolidated House and Land Taxation System” was passed by the Legislative Yuan on June 5th, 2015, and it was promulgated on January 1st, 2016. The purpose of this study is to investigate the content of “Income Tax on the Consolidated Income from House and Land Transactions”, including: 1. Is separate taxation a proper move? 2. Is the sunrise term appropriate? 3. Is it necessary to have the “anti-misuse” term? 4. The tax exemption of NT$ 4 million? 5. The effectiveness of tax revenue after suspension of luxury tax (also known as special sales tax) and the adoption of income tax on consolidate income from house and land? 6. Is it feasible for allocate tax revenue for expenditures of residential policy and long-term care? 7. Is the income tax on consolidated income from house and land in compliance with the principle of proportionality? This study is based on in-depth interview method along with literature review method for data collection and analysis. The results of this study indicate that: a separate taxation system is not appropriate in terms of income redistribution; the opposing party believes that sunrise terms are not appropriate; in theory the anti-misuse term - non-voluntary factors tax rate is not necessary; all interviewees agreed on the tax exemption of NT$ 4 million ; and the income tax on consolidated income from house and land is not in compliance with the principle of proportionality from the perspective of tax revenue.