Economic growth and tax structure in Zimbabwe: 1984-2009

Marire, Juniours; Sunde, Tafirenyika

doi:10.1504/ijepee.2012.048495

Cited by 4 publications

(4 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…For example, the implementation of a self-assessment system in Malaysia is affected by tax knowledge (Palil and Mustapha, 2011). Whereas the tax policy in Zimbabwe negatively affected the economic growth during the period 1984-2009 (Marire and Sunde, 2012). The perceived fairness of the tax system is affected by corporate tax compliance (Puspita et al, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

View full text Add to dashboard Cite

The purpose of this study is to construct an interpretation of the tax compliance of taxpayers participating in the Indonesian government's tax amnesty. This research is qualitative in nature, in accordance with Latif's thoughts on the historicity, rationality, and actuality of Pancasila (Indonesia's five pillars of the nation). This idea is considered appropriate to be used to construct the basis of tax policy founded on the ideology of Pancasila. The results reveal that the taxpayers' initial view on tax compliance is based on an assumption of 'homo economicus' (economic man), which prioritises individualism, materialism, rationalism, and atheism. The constructed interpretation of tax compliance is centralised on religiosity, humanity, and 'gotong royong' (mutual cooperation) in order to realise the embodiment of social justice. The basic assumption for the interpretation of tax compliance is socio-religious, being a reflection of the Indonesian human character.

show abstract

Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

View full text Add to dashboard Cite

show abstract

“…Studies from Daselegn (2014), Ugwunta and Ugwuanyi (2015) presented a positive relationship between tax and economic growth. Marire and Sunde (2010), Keho (2013), Delessa (2014) and Saibu (2015) presented a negative relationship. Bonu and Pedro (2009) results shows no significant impact of income tax and Botswana's economic growth.…”

Section: Introductionmentioning

confidence: 95%

Tax Revenue and Nigeria’s Economic Growth

D.S¹

2022

JAFM

View full text Add to dashboard Cite

The study examined the impact of tax revenue on Nigeria’s economic growth using CIT, VAT and PPT as referents for tax revenue and GDP for economic growth from 2008 to 2017. The exploratory design and ex-post fact design were adopted for the study. The study data were secondary data sourced from the CBN statistical bulletin. The least squared technique and the Granger Causality Test were employed in estimating the equilibrium relationship and the cause and effect relationship between the variables in the model respectively. The study showed a positive but insignificant relationship between the study variables. The study then concluded that poor management of tax revenue accounts for the insignificant relationship and then recommended that the government should efficiently and effectively manage and utilized tax revenue by using the proceeds to provide necessary social amenities and embark on aggressive infrastructure development to ensure economic growth.

show abstract

“…The theoretical framework and the bedrock of this study is underpinned on the social contract theory. The social contract theory was propounded by Lucke, Hobbes and Rousseau in the year 1690 (Marire & Sunde, 2009) in relation to the moral obligation that depends on written, verbal or implied agreements among parties in society. Clearly, the social contract is the unspoken agreement between individuals to give up certain natural rights in order to enjoy the benefits of society.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

“…The social contract theory suggested that the society in any given community has the understanding and mutual consent to the existing morals and political set of behaviors, where each owed to the other some level of reciprocity and a reflection of a symbiotic relationship between each other. According to Marire and Sunde (2009), the social contract theory posited that people are in social morality and mutuality by choice and not by compulsion.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Federal Tax Revenue and Government Expenditure on Roads and Power in Nigeria

Folajimi Festus,

I.Peter,

Folajimi Festus

2023

IJEBMR

View full text Add to dashboard Cite

Government spending on infrastructural development is a key driver for the growth and development of any economy. Evidence from literature has shown that Nigeria was lagging behind on spending for infrastructural development as every sector of the Nigerian economy is challenged with huge infrastructure deficit and decay. The extent of government spending on roads and power in Nigeria, funded from federal tax revenue had remain uncertain. Studies have shown that while many developed and developing countries have fully diversified to income from taxes to fund infrastructure for development, Nigeria was yet to fully integrate income from taxes into its development programmes. Therefore, this study examined the effect of federal tax revenue (companies income tax, petroleum profit tax, customs and excise duties, value added tax and tertiary education tax) on government expenditure on roads and power in Nigeria. The study adopted an expo facto research design. The study evaluated the effect of federal tax revenue on government expenditure on roads and power in Nigeria from 1994-2021. A purposive sampling technique was adopted. Data were extracted from the Central Bank of Nigeria Statistics Bulleting, Office of Budget and Fiscal Policy, Nigerian Exchange Group and the Federal Inland Revenue Services. The validity and reliability of data were premised on the statutory audit of the financial statements of the government agencies by the office of the Auditor General of the Federation. Descriptive and inferential (multiple regression) statistics were used to analyze the data at 0.05 level of significance. The study revealed that government expenditure on roads (Adj.R2 = 0.806, F (5, 21) = 25.097, p < 0.000) and government expenditure on power (Adj.R2 = 0.742; F (5, 21) = 17.63; p <0.05) were significantly affected by federal tax revenue. The study concluded that federal tax revenue influenced government expenditure on roads and power in Nigeria. Hence, the study recommended that as a priority, the Federal Inland Revenue Service and other relevant tax authorities should device and implement strategies that will ensure effective collection of tax revenue from taxpayers. The federal government should strengthen tax administration in the country through capacity development programmes for staff of the Federal

show abstract

Economic growth and tax structure in Zimbabwe: 1984-2009

Cited by 4 publications

References 16 publications

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Tax Revenue and Nigeria’s Economic Growth

Federal Tax Revenue and Government Expenditure on Roads and Power in Nigeria

Contact Info

Product

Resources

About