Governance and Tax Revenue in Asean Countries

Syadullah, Makmun

doi:10.22610/jsds.v6i2.845

Cited by 31 publications

(40 citation statements)

References 43 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The estimated negative coefficients in the short-run may be because the level of Political Stability and Absence of Violence documented in the given short time is not enough to produce a positive influence on the tax revenue. The significant long-run Political Stability and Absence of Violence is mostly consistent with the findings by Ajaz and Ahmad, (2010) and the Cukierman, Edwards and Tabellini (1991) cited in Syadullah and Wibowo (2015) earlier theoretical models who stressed that a higher degree of political instability and polarization causes a decrease in higher tax revenues. This finding conforms with the apriori expectation.…”

Section: Discussion Of Findingssupporting

confidence: 89%

“…The instability in government by way of overthrowing a government, the higher the political tension and the incidence of terrorist acts which invariably will cause lower tax collection (Ajaz and Ahmad, 2010). This is in tandem with theoretical models built by Cukierman, Edwards and Tabellini (1991) cited in Syadullah and Wibowo (2015), where political instability and polarization determine the equilibrium effectiveness of the tax system and the arrangement occasioned by tax revenues. They offer evidence in support of a model that shows that a high degree of political instability and polarization leads to a decrease in high tax revenues.…”

Section: Political Stability and Absence Of Violence And Tax Revenuementioning

confidence: 68%

“…The government can harness more revenue through its expenditure in providing goods and services that are required by the citizens in an efficient and accessible form. Syadullah and Wibowo (2015) purported that the level of tax revenue will increase by way of compliance when there is an improvement in the provision of goods and services. The citizen would want to pay taxes for the sake of public goods which they enjoy as they are very concern about what they get in exchange for the levy they pay.…”

Section: Fiscal Exchange Theorymentioning

confidence: 99%

“…Using descriptive and cause-and-effect analysis, Syadullah and Wibowo (2015) study the effect of institutional qualities on tax revenue in ASEAN countries. The researcher used panel dataset from 2003 to 2012.…”

Section: Political Stability and Absence Of Violence And Tax Revenuementioning

confidence: 99%

See 3 more Smart Citations

Determinants of Tax Revenue: A Case of Nigeria

Akintoye¹,

Adegbie²,

Awotomilusi³

2019

theijbm

View full text Add to dashboard Cite

Taxation is enforced payment from individuals, groups, and institutions to the government. Tax is one of the sources of revenue generation of any government to enable it to meet the need of the citizens. Several studies were carried out on the determinants of tax revenue in developing nations using panel data analysis without specific effect, but it seems not many were conducted in isolation in Nigeria. The study evaluated the influence of political stability and absence of violence as institutional factor jointly with economic factors which are industry share in GDP, the share of Agriculture in GDP, trade openness and inflation held as control variables on tax revenue in Nigeria. The ex-postfacto research design was used for this study. The geographical coverage of the study is Nigeria. Using purposive sampling technique, secondary data were extracted from the reports of Central Bank of Nigeria statistical bulletin, 2018, and Political Risk Services International Country Risk Guide and the World Bank Development Index for a period covering 1984-2017. The study adopted descriptive and inferential (regression) statistics for data analysis. We checked for stationarity of all variables by Augmented Dickey-Fuller (ADF) and applied Autoregressive Distributed Lagged (ARDL) to estimate the short run and long run dynamics of the models. The study revealed a significant relationship between Political Stability and absence of Violence/terrorism and tax revenue (β = 0.0457; p< 0.05; t(34) = 2.92; R 2 = 0.99) which align with a priori expectation. There were insignificant positive relationships with control variables which may be due to subsistence farming, a large number of small-scale enterprises that evades tax, trade restriction and nonpayment of personal income tax by a larger informal sector. The researcher recommended that government should improve on political stability and absence of violence/terrorism to improve tax revenue through voluntary compliance to tax laws

show abstract

Section: Discussion Of Findingssupporting

confidence: 89%

Section: Political Stability and Absence Of Violence And Tax Revenuementioning

confidence: 68%

Section: Fiscal Exchange Theorymentioning

confidence: 99%

Section: Political Stability and Absence Of Violence And Tax Revenuementioning

confidence: 99%

See 2 more Smart Citations

Determinants of Tax Revenue: A Case of Nigeria

Akintoye¹,

Adegbie²,

Awotomilusi³

2019

theijbm

View full text Add to dashboard Cite

show abstract

“…Rosid, Evans, and Tran-Nam (2017) opined that corruption is perceived to be high in most developing countries and this affect taxpayer's perception of trust in government and willingness to pay tax. Syadullah and Wibowo (2015) also reported that, most developing countries suffered tax revenues losses due to bribery and corruption, this is achieved through a form of dishonest or immoral behaviour. Trust is linked to perception of corruption.…”

Section: Control Of Corruptionmentioning

confidence: 99%

Informal Sector and Tax Compliance in Nigeria- Challenges and Opportunities

Adekoya

Olaoye

Lawal

2020

International Journal of Emerging Trends in Social Sciences

View full text Add to dashboard Cite

Taxing the Informal Sector (IS) and its taxpayers' compliance level has become a focus of attention in recent times by scholars and policy makers because of IS contribution to the country. IS seems difficult to tax because of administrative problems, human capital and personnel shortage, lack of record keeping, nature of its economic activities and cost implications. Therefore, there is need for better understanding of the concept, challenges, and methods of taxing, and of promoting tax compliance (TC) in the IS. It is against this background that the study examined IS and TC in Nigeria with its challenges and opportunities. Exploratory research design was adopted for the study with focus on literatures in the area of taxation, accounting and finance. The study concluded that taxing the IS is very important to any developing country as this achieved three things: revenue, growth and governance. Government needs to expand its tax net with much focus on the IS as any further neglect of this sector might dampen the moral of some individual taxpayers especially those in the formal sector who had been voluntarily paying tax. However, there is need for simplification of tax laws and establishment of tax courts, tax education and enlightenment, inter-agency collaboration and provision of Tax Identification Number (TIN), government should also exhibit accountability and transparency in order to build trust in the informal sector operators for tax compliance.

show abstract