The factors affecting to tax revenue: evidences from asean coutries and experiences to Vietnam
Main Article Content
Abstract
The paper studies the factors affecting tax revenue by using a balanced dataset of 7 Asean countries between 2008 and 2017. We use the random – effect (REM) and fixed – effect models (FEM) for this paper. The results show that elements on industrial share and inflation affect positive to tax revenue. On the other hand, elements agricultural share and openness are negatively to tax revenue.
Article Details
Keywords
Tax revenue, ASEAN
References
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Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001–2011. Contaduría y Administración, 59(3), 35-59.
Fredriksson, P. G., & Matschke, X. (2016). Trade liberalization and environmental taxation in federal systems. The Scandinavian Journal of Economics, 118(1), 150-167.
Jaffri, A. A., Tabassum, F., & Asjed, R. (2015). An empirical investigation of the relationship between trade liberalization and tax revenue in Pakistan. Pakistan Economic and Social Review, 53(2), 317.
Thomas Baunsgaard and Michael Keen (2010). Tax Revenue and (or?) Trade Liberalization.
Tosun, M. S., & Abizadeh, S. (2005). Economic growth and tax components: an analysis of tax changes in OECD. Applied Economics, 37(19), 2251-2263.
Tosun, M. S. (2006). The tax structure and trade liberalization of the Middle East and North Africa region. Review of Middle East Economics and Finance, 3(1), 21-38.