Evaluating the Impact of Direct Taxes on Economic Growth: Empirical Evidence from Jordan

Basha, Mazen Hasan

doi:10.55493/5002.v12i8.4573

Cited by 4 publications

(1 citation statement)

References 21 publications

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“…Compliance costs are the costs that taxpayers or third parties (e.g., businesses) incur in complying with the requirements of a particular tax structure (Pavel & Vítek, 2014). Although compliance costs may increase upon the implementation of a new system, these costs may still vary according to various factors, for instance, tax laws and tax changes (Palil, Ramli, Mustapha, & Hassan, 2013;Muduli et al, 2022;Basha, 2022;Opeyemi et al, 2022). Ariff and Pope (2002) categorised tax compliance costs into economic costs (monetary costs and time costs) and non-economic costs (psychological costs, e.g., stress and anxiety).…”

Section: Compliance Costsmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

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The increase in digital transformation through Industry 4.0 has become a top priority for both businesses and governments on a worldwide scale, thus forcing the need for updating the tax system. With substantial technological advancements and accelerating demands to save costs, many tax authorities are undergoing a considerable transformation from the conventional to an online platform in engaging with taxpayers and tax agents; however, the tax agents responsible for advising and assisting companies or individuals with income tax matters may not be ready for such a transformation. This study aims to examine tax agents' readiness towards the digitalisation of tax administration in Malaysia. By using the probability sampling technique, a list of tax agents was obtained from the Inland Revenue Board Malaysia (IRBM)'s website and data were collected from the structured questionnaires distributed to the IRBM-registered tax agents in Malaysia. Considering that Malaysia is still at an early stage of fully digitalising its tax system, the findings of this study are, therefore, important for many parties involved and the body of knowledge. By selecting 173 respondents that consist of tax agents listed with the Inland Revenue Board Malaysia (IRBM), this study employed Quadrant Analysis to determine the factors of priority in supporting the readiness towards the digitalisation of tax administration. Based on the findings, the three elements that demand immediate attention from the policymakers are perceived ease of use, technology infrastructure, and government policy and support. These findings are crucial for policymakers who intend to speed up the digital transformation process to improve the efficiency and effectiveness of tax administration. This study should be able to ascertain the factors that influence tax agents' readiness to deal with the digitalisation of Malaysian tax administration. There is a paucity of research on the digitalisation of tax administration, particularly for services to taxpayers that should have been fully digitalised years ago. This study should contribute to the literature by identifying the factors that contribute to the delay in fully digitalising tax administration in Malaysia.

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Section: Compliance Costsmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

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The Effect of Direct and Indirect Taxes on Economic Growth in the Turkish Economy: the Ardl Boundary Test Approach

Korkmaz

2023

Preprint

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Taxes constitute the majority of the revenue sources of the government. Taxes can be levied on income and wealth, as well as on the purchase and sale of goods and services. Taxes levied on income directly effect disposable income, while indirect taxes effect the prices of goods and services. Taxes collected by the government are one of the determining parameters for economic growth. 3 Models have been created for the Turkish economy by taking quarterly data for the period 2006: Q1-2022: Q4. As a result of the ARDL boundary test analysis, the existence of a long-term relationship was determined for all 3 models. While direct taxes have a negative impact on economic growth, indirect taxes have a positive impact on economic growth. Special consumption tax and motor vehicle tax have a positive effect on economic growth, while corporate tax has a negative effect on economic growth. In addition, as a result of the Toda-Yamamoto causality test, a bidirectional causality relationship has been found between indirect tax, direct tax, and economic growth, a causality relationship has been found between the special consumption tax and economic growth, a causality relationship has been found between corporate tax and economic growth.

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1990-2022 Dönemi Türkiye'de Gelir Üzerinden Alınan Vergiler ve Ekonomik Büyüme İlişkisi

Ünsal

2024

ije

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Bu çalışma, 1990-2022 döneminde Türkiye'de ekonomik büyüme ve gelir üzerinden alınan vergiler arasındaki ilişkiyi incelemektedir. Ekonomik büyüme, tarih boyunca toplumlar için merkezi bir olgu olmuştur ve ulusların refahı üzerindeki etkisi hem gelişmekte olan hem de gelişmiş ülkeler için temel bir endişe kaynağıdır. Maliye politikaları, özellikle de vergilendirme, hedeflenen ekonomik büyüme seviyelerine ulaşılmasında önemli bir rol oynamaktadır. Bu araştırma, ekonomik büyüme ve gelir üzerinden alınan vergiler arasındaki uzun vadeli dinamikleri araştırmak için zaman serisi veri analizi yöntemlerinden biri olan Otoregresif Dağıtılmış Gecikme (ARDL) sınır testini kullanmaktadır. Bulgular, uzun vadede gelir üzerinden alınan vergilerinden ekonomik büyümeye doğru bir ilişki olmadığını göstermektedir. Ancak, ekonomik büyümeden gelir üzerinden alınan vergilere doğru anlamlı pozitif bir ilişki gözlenmiştir. Bu çalışma, söz konusu ilişkinin Türkiye bağlamında bir analizini sunarak mevcut literatüre katkıda bulunmakta ve ekonomik büyümenin gelir üzerinden alınan vergi gelirleri üzerindeki olumlu etkisinin maliye politikası planlamasında kritik bir araç olabileceğini öne sürmektedir.

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Evaluating the Impact of Direct Taxes on Economic Growth: Empirical Evidence from Jordan

Cited by 4 publications

References 21 publications

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

The Effect of Direct and Indirect Taxes on Economic Growth in the Turkish Economy: the Ardl Boundary Test Approach

1990-2022 Dönemi Türkiye'de Gelir Üzerinden Alınan Vergiler ve Ekonomik Büyüme İlişkisi

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