Factors Impacting Tax Revenue of Southeast Asian Countries

Anh, Ly Hoang; Thinh, Tran Quoc

doi:10.1007/978-3-319-73150-6_41

Cited by 3 publications

(4 citation statements)

References 8 publications

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“…Moreover, this study shows the results that per capita income is the most dominant variable that significantly influences tax revenue. Our research reinforces the findings of Ángeles Castro & Ramírez Camarillo (2014) and Anh & Thinh (2018) that the industrial sector is proven to contribute to the increasing amount of tax that can be collected by the state. It indicates that when more and more industries grow and develop, it can encourage additional tax revenues that can be collected by the state.…”

Section: Discussionsupporting

confidence: 89%

“…Manufacturing share on GDP has a positive effect on tax revenue in Ethiopia during 1975-2013 (Ayenew, 2016), Southeast Asian countries for the period 2000-2016(Minh Ha et al, 2022, and Ghana in the period 1975 to 2015 (Amoh & Adom, 2017). The industry's share of GDP has a positive influence on tax revenue in 34 OECD countries in 2001-2011(Ángeles Castro & Ramírez Camarillo, 2014, and Southeast Asia region countries from 2006 to 2015 (Anh & Thinh, 2018). Meanwhile, studies by Oz-Yalaman (2019) and Yohou et al, (2016) show different results that industry share per GDP has a negative effect on tax revenue.…”

Section: Hypotheses Developmentmentioning

confidence: 96%

“…Our last control variable is share Trade on GDP, where share trade has a positive effect on tax revenue in Southeast Asian countries during 2006 to 2015 (Anh & Thinh, 2018), and Malaysia from 1970-2017 (Loganathan et al, 2020) while different findings were found that share trade per GDP negative effect on tax (Oz-Yalaman, 2019), (Cagé & Gadenne, 2018).…”

Section: Hypotheses Developmentmentioning

confidence: 98%

See 2 more Smart Citations

Islamic Banking Financial Inclusion and Tax Revenue in OIC Countries: To What Extent do They Correlate?

Nur

Febriyanti

Rusgianto

et al. 2022

Shirkah

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Tax revenue of Organization of Islamic Cooperation (henceforth OIC) countries has not reached the global average, and so has the financial inclusion. Notwithstanding this fact, few researchers have addressed the effect of financial inclusion on tax revenue in the context of Islamic finance while it is undeniably having significant connection to the real sector. Drawing on this crucial issue, the present study calls into the possible effect of Islamic banking financial inclusion on tax revenue in eleven countries of OIC membership consisting of Indonesia, Jordan, Kazakhstan, Kuwait, Malaysia, Nigeria, Oman, Pakistan, Saudi Arabia, Turkey, and the United Arab Emirates in the period of 2013 to 2019. The data were analyzed under the procedure of panel data regression using fixed effect model. The result depicted that Islamic banking financial inclusion, in terms of financial access and financial usage, had no significant effect on tax revenue of the OIC countries. This result is reasonable, since Islamic banking financial inclusion still requires massive promotion particularly by the OIC countries included in this study. Hence, this study leaves an implication for OIC countries to foster Islamic banking financial inclusion as a crucial effort to increase the tax revenue, in which Islamic banks play a promising role for sharia-compliance-based financial transactions in the recent years.

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Section: Discussionsupporting

confidence: 89%

Section: Hypotheses Developmentmentioning

confidence: 96%

Section: Hypotheses Developmentmentioning

confidence: 98%

See 1 more Smart Citation

Islamic Banking Financial Inclusion and Tax Revenue in OIC Countries: To What Extent do They Correlate?

Nur

Febriyanti

Rusgianto

et al. 2022

Shirkah

View full text Add to dashboard Cite

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“…Apart from its relatively weak tax performance (as noted earlier), corresponding papers at the regional level rarely cover this regional group. Syadullah (2015) and Anh & Thinh (2018) conducted studies in the Southeast Asia context, which investigated the impact of institutional and socio-economic factors on tax revenue, respectively. However, their analysis is limited to the causal effect on tax revenue.…”

Section: Introductionmentioning

confidence: 99%

Macroeconomic Determinants of Tax Revenue and Tax Effort in Southeast Asian Countries

Saptono

Mahmud²

2021

JDE

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This paper analyzes macroeconomic indicators that determine tax revenues in six Southeast Asian countries during 2008 – 2019. The estimation results are then used to predict the value of taxable capacity to construct the deal of tax effort. Using the FE model equipped with the Driscoll-Kraay standard errors, this study finds positive and significant effects of per capita income, manufacturing, and trade openness on the actual tax-to-GDP ratio and tax effort. In contrast, inflation is considered a different determinant because of its insignificant effect on the two measures of tax performance. In addition, the authors also classify countries into three other groups based on the actual level of tax revenue and the effort put into collecting taxes. The benchmarks used to rank countries are all sample countries’ median substantial tax revenue and the tax effort index 1. Regardless of the classification, several policy implications are offered to increase tax collection productivity by focusing on the revenue bases used in the estimation model. Keywords: Tax Revenue, Tax Capacity, Tax Effort, Southeast Asia, Panel DataJEL: H2, O1, O2

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Optimization of tax revenue in East Java: an empirical analysis of Spatial Durbin Error Model

Afifah

Rahardjo

Kusumasari

et al. 2021

J. Phys.: Conf. Ser.

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Data containing spatial effects should be analyzed using a spatial model. One of the spatial models is Spatial Durbin Error Model (SDEM). In the SDEM model, the independent variable and error both contain spatial effects. Along with the implementation of regional autonomy, each region is given the freedom to regulate financing. Each area tries to explore their respective potential to get a large Regional Original Income. Taxes are an essential source of the regional revenue so that local governments try to optimize tax revenue. This paper empirically examines the factors that can maximize tax revenue in East Java and maps the potential areas to generate high taxes. Some of the factors considered include Gross Regional Domestic Product (GRDP), population, per capita income, number of industries. By using the SDEM model, it can be seen that there is a spatial relationship, where the amount of tax revenue in each region is different and is influenced by other areas.

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Factors Impacting Tax Revenue of Southeast Asian Countries

Cited by 3 publications

References 8 publications

Islamic Banking Financial Inclusion and Tax Revenue in OIC Countries: To What Extent do They Correlate?

Islamic Banking Financial Inclusion and Tax Revenue in OIC Countries: To What Extent do They Correlate?

Macroeconomic Determinants of Tax Revenue and Tax Effort in Southeast Asian Countries

Optimization of tax revenue in East Java: an empirical analysis of Spatial Durbin Error Model

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