Shadow Economy Worsens Income distribution

Gasteratos, Ioannis; Karamalis, Michael; Koutoupis, Andreas

doi:10.35808/ijeba/106

Cited by 5 publications

(3 citation statements)

References 35 publications

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“…On the contrary, the study of Gasteratos, Karamalis, and Koutoupis (2016) in line with an earlier postulation of Anyanfo (1996) who vehemently opposed to the theory, this assertion is not consistent with earlier postulated benefit received theory that believed that tax should be paid in line with the amount of benefit being derived from the government (Anyanfo, 1996). The study opined that the state is the sole custodian of the public enterprises that are generating revenue.…”

Section: Tax Revenue Theorymentioning

confidence: 59%

Tax Structure and Economic Development: An Infrastructural Viewpoint

Uhuaba

Siyanbola

2020

IPJAF

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Underdevelopment in Nigeria was attributed to the governments’ inability to invest in infrastructure, social inclusion, creation of jobs and youth empowerment, and improved the economy’s human capacity base. Therefore, this study examines Nigeria’s tax structure and economic development from the standpoint of infrastructural deficiencies. This study’s population consisted of 4,200 tax practitioners, senior management staff of the Federal Inland Revenue Service in Lagos State. Simultaneously, Taro Yamane’s formula was used to determine the sample size of 365. Cronbach Alpha reliability coefficients take values between 0.864 and 0.952, thus confirming the reliability of data used. The study employed a survey research design using a structured questionnaire administered to senior tax practitioners and senior staff of the Federal Inland Revenue Service. A total of 85% of the questionnaire administered were retrieved while descriptive and inferential statistics were used for the data analysis. The study found that the tax structure had a significant positive effect on infrastructure in Nigeria. The study recommended that investors critically and objectively study and understand the tax base dynamics and tax rates as they affect their taxable income from their investments.

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Section: Tax Revenue Theorymentioning

confidence: 59%

Tax Structure and Economic Development: An Infrastructural Viewpoint

Uhuaba

Siyanbola

2020

IPJAF

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“…Since there is still no legitimate definition of the social sphere, the official classifier of economic activity does not contain such a phrase, different authors utilize different concepts (social infrastructure, socio-cultural sphere or activities, social services) when describing a set of activities of the social sphere (Ivanova et al, 2017;Keisidou et al, 2013;Anikina et al, 2016;Gasteratos et al, 2016).…”

Section: Theoretical Empirical and Methodological Grounds Of The Rementioning

confidence: 99%

Contemporary Challenges of State’s Financial Policy in the Social Sphere

Romanova¹,

Maksimov²,

Andreeva³

et al. 2018

ERSJ

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The article is aimed at determining the bottlenecks of contemporary state's financial policy development in social sphere and their relevant solutions. The study's goal is considering the financial support of social sphere in conditions of curbing the state funding and widening the private financial sources without lowering the standard of living. It justifies the factors of social costs' growth by spotting the social expenditures' reserves, by analyzing the background of non-government funding sources of social services and by defining directions for further social solutions.

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“…Ferede and Dahlby (2012) and Nechaev and Antipina (2016) also concluded with the overall negative impact of tax effort ratio on the GDP growth rate. However, Asllani and Statovci (2018) and Gasteratos et al (2016) treated the impact differently to basic consumption products and luxury products with the conclusion that the reduction of the tax rate on the consumption of basic products and an increase in the tax rate on luxury products has a positive effect on the growth of GDP.…”

Section: General Backgroundmentioning

confidence: 99%

Impact of raising tax rates in GDP growth: The case of Nepal

Acharya

2021

Review of Business and Economics Studies

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This study is an effort to examine whether there is a potential of variations in tax efforts of different types in making a positive impact on economic growth in a typical developing economy. We take the case of Nepal and analyse 44 years (1975–2018) of time series data of growth and fiscal variables. We conclude that Nepal has already reached its optimal tax GDP ratio. Additional efforts to collect more tax revenue are counter-productive; rather, it should take some other structural measures for higher GDP growth. Implementation of several scenarios of revenue replacement does not have a significant positive impact on GDP; however, minimising the contribution by excise duties but replacing its contribution by income tax has minimal positive impact on GDP. It refers to the need to protect Nepalese infant industries at this juncture of the fiscal-growth discourse of this small developing economy.

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Shadow Economy Worsens Income distribution

Cited by 5 publications

References 35 publications

Tax Structure and Economic Development: An Infrastructural Viewpoint

Tax Structure and Economic Development: An Infrastructural Viewpoint

Contemporary Challenges of State’s Financial Policy in the Social Sphere

Impact of raising tax rates in GDP growth: The case of Nepal

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