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Effective carbon taxation is essential for achieving the green transition. However, there is typically stiff opposition to carbon taxation due to adverse equity and other impacts. Hence, it is essential to get a better understanding of which factors, including the use of tax revenue, can increase acceptability. To date, stated preference methods, rarely used to analyse this issue, have focused only on households. We conduct two national choice experiment surveys of Norwegian households and companies. The experiments include carbon taxes on transport fuel and associated emission reductions and different revenue recycling options as attributes. We find that both groups are more accepting of higher tax levels if the revenues finance climate change mitigation efforts. There is some heterogeneity among the groups with regard to using revenues to reduce different dimensions of inequality. Simulating policy scenarios, we find acceptance for the highest carbon tax among both groups when the revenues are used both to finance climate change mitigation efforts and to reduce rural-urban inequalities. This policy option points to an acceptable carbon tax close to an estimated level necessary for reaching the most ambitious climate target set by the Norwegian government. In Norway, further research should explore whether an effective carbon tax level could be achieved with modest efficiency loss, while also alleviating inequality. Key policy insights: Policymakers need a better understanding of the factors, including the use of associated tax revenues, that increase carbon tax acceptability in order to ensure that the tax is high enough to effectively reduce emissions. Simultaneously considering levels of carbon tax acceptance among households and companies could increase the chance of implementing higher, more effective carbon tax levels by identifying mutual interests and points of divergence. Our results show that companies and households concur to a certain extent on the most socially acceptable policy option; earmarking carbon tax revenues to finance climate change mitigation efforts and to reduce rural-urban inequalities. [ABSTRACT FROM AUTHOR]

Raising domestic revenue still represents a priority for most Sub-Saharan African countries that continue to face high tax non-compliance. This research investigates whether there is a link between citizens' perceptions of governance and individual tax compliance in SSA. We employ a logistic regression model by applying five levels of specifications and using round 7 of the Afrobarometer, which contains information on Africans' views on democracy, governance, economic reform, civil society, and quality of life for 32 countries. The main results suggest that perceptions of governance and attitudes towards tax compliance are positively associated, and their impact differs by country. The study proposes a binary mediation analysis to investigate the direct and indirect effects of governance perception on individual tax compliance, with trust in institutions serving as a mediator. Our findings suggest that a negative perception of governance may influence the trust in institutions and affect willingness to pay taxes. [ABSTRACT FROM AUTHOR]

This study investigates the effect of the shadow economy on tax revenue and the moderating effect of mobile phone penetration in Sub-Saharan Africa. Using data on 26 SSA countries over 11 years and employing the system General Method of Moments (GMM) approach, the study reveals that the shadow economy has a significant negative effect on tax revenue in SSA, whereas mobile phone penetration has a significant positive effect on tax revenue. Again, mobile phone penetration plays a moderating role in the shadow economy-tax revenue nexus in SSA. Governments in the SSA region need to update their tax administration systems, construct and enhance infrastructure linked to emerging mobile technology, and implement best practices in tax regulations. Lastly, governments and telecommunications companies should implement some kind of consumer education in the informal sector to raise awareness of the advantages of using mobile phones for business transactions and the simplicity of paying taxes using a mobile device. [ABSTRACT FROM AUTHOR]

Tax plays a dominant role in national development within the state budget structure. Taxpayer compliance is the important focus of the DJP with tax monitoring activities in the self-assessment system to achieve optimal tax revenue in a dynamic national situation, including during the Covid-19 pandemic. Compliance risk management produces taxpayer compliance risk profiles. The taxpayer compliance monitoring policy aims to improve the efficiency and effectiveness of monitoring in order to achieve sustainable compliance. The goal of this research is to analyze taxpayer monitoring using the CRM model and taxpayer compliance monitoring policies as an effort to strengthen tax revenue at KPP Pratama Indramayu from 2019 to 2023. This research was conducted through a descriptive approach using the qualitative research method. The results of interviews became primary data. Apart from that, related documents and literature became secondary data. The research results show that taxpayer monitoring using the CRM model and taxpayer compliance monitoring policies have a positive impact on tax revenue at KPP Pratama Indramayu from 2019 to 2023. [ABSTRACT FROM AUTHOR]

The World Migration Report 2020 shows that the number of international migrants increased from 84 million in 1970–272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of measures of changes in transportation technology from geographic time-invariant dyadic characteristics. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue. [ABSTRACT FROM AUTHOR]

This study is a quantitative study that examines the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), and Tax Revenue Sharing on economic growth in East Nusa Tenggara province during the period 2008-2017. Secondary data from the Indonesian Bureau of Statistics (BPS) East nusa tenggara Province were used, with independent variables including PAD, DAU, and Tax revenue Sharing, and the dependent variable was economic growth. The analysis method used is multiple linear regression with the Ordinary Least Square (OLS) technique to determine the relationship between these variables. The results of this study are expected to provide an overview of how much PAD and DAU contribute to economic growth during the research period. [ABSTRACT FROM AUTHOR]

This paper investigates the effects of institutional quality on tax revenue collection in sub‐Saharan African countries. We include the six institutional quality indicators (i.e., voice and accountability, political stability, regulatory quality, rule of law, control of corruption, and government effectiveness) as explanatory factors for tax revenues and its components in a sample of 42 countries over the period 1996–2019. A system GMM approach was used for the estimations. Consistent with previous results, we find that institutional quality has positive and significant effects on tax revenue collection in sub‐Saharan Africa. Specifically, aggregate total tax revenues, direct taxes, income taxes, and goods and services taxes are positively affected by the six institutional quality indicators. Indirect taxes are positively associated with four indicators, with the exception of government effectiveness and political stability, while tax on international trade are affected by institutional quality factors, with the exception of control of corruption and voice and accountability. These findings indicate that sub‐Saharan African countries should improve institutional quality to boost tax revenue collection. [ABSTRACT FROM AUTHOR]

Tax administrative cost reduction is an economically and socially desirable goal for public policy. This article proposes total administrative cost as percentage of total tax revenue as a vivid measurand, also useful for cross-jurisdiction comparisons. Statistical data, surveys and a novel approach demonstrate: Germany's 2021 tax administrative costs likely exceeded 20% of total tax revenue, indicating need for improvement of Germany's taxation system - and for the many jurisdictions with similar tax regimes. In addition, this article outlines possible reasons for and implications of the seemingly high tax administrative burden as well as solutions. [ABSTRACT FROM AUTHOR]

This paper analyzes the effects of productive capacities on tax revenue mobilization in 37 Sub‐Saharan African countries. Using the Generalized Method of Moment (GMM) approach, the results show that productive capacities measured by the aggregate Productive Capacity Index (PCI) and its eight components, namely human and natural capital, energy, transport, Information and communication technologies, private sector, institutions and structural change positively and significantly affect total tax revenue mobilization. For example, an increase in one point of the PCI corresponds to an increase in total tax revenues by 0.0016 point. The effect of productive capacities also remains positive and significant on tax revenues, even when disaggregated into direct and indirect taxes. This paper contributes empirically to highlighting the importance of productive capacity in tax revenue mobilization. Hence, strengthening productive capacities is important to enhance tax revenue mobilization in Sub‐Saharan African countries. To meet the current challenges of mobilizing the fiscal resources needed to meet international agendas, Sub‐Saharan African countries must not only work to strengthen overall productive capacity, but also promote the quality of institutions, transport and energy, invest in human capital, create the conditions for real structural transformation, promote good digital governance and a more dynamic private sector. [ABSTRACT FROM AUTHOR]

The objective was to determine the relationship between tax collection and the poverty level in Peru. It was proposed to determine the variation in tax collection and the level of poverty in Peru, during the period 2007-2023. The research has a quantitative and nonexperimental approach, and is correlational. Information from the period 2007-2023 was used, which was obtained from public sources. In the results, it is obtained that the Pearson correlation of tax collection and the poverty level in Peru, during the analysis period, is -0.458, and the p-value is 0.065. It is concluded that there is a medium negative correlation between the tax collected by SUNAT and the monetary poverty rate in Peru; however, the correlation between the variables is not statistically significant. Likewise, in the period 2007 - 2023, the tax revenue collected by SUNAT increased by 192.73% and the poverty rate decreased by 13.4 percentage points. It is necessary to establish effective government spending and investment policies in Peru to reduce the social indicator, according to the Sustainable Development Goals and the social market economy applicable in the country. [ABSTRACT FROM AUTHOR]

The aim of this paper is to present the application of the OWA operator and some of its extensions in the calculation of continent and global tax revenues. The idea is to present how the analysis of an important economic indicator can vary depending on how the information is aggregated. An example was employed based on the Organization for Economic Co-operation and Development (OECD) database using 111 countries that were divided by continent, and then the global tax revenue was calculated using different aggregation operators. Different analyses can be carried out by governments and enterprises to improve decision making and fiscal politics. [ABSTRACT FROM AUTHOR]

This study examines the impact of armed conflicts on the fiscal capacity of African governments. It made use of a data set covering 1997–2021 for 50 countries, as well as the system dynamic generalized method of moment estimation technique. The results show that, in the short run, conflicts undermine tax revenue, mount pressure on military expenditure, and force governments to rely more on mineral resource rents for their fiscal needs. As conflicts persist, this fiscal feature changes to a pattern that reflects a decline in mineral resource earnings and an increase in tax revenue. The impact on public health expenditure also changes from an increasing to a decreasing pattern, whereas the positive impact on military expenditure and external borrowing persists over time. The findings suggest that African countries in conflict can address their fiscal challenges by observing these patterns and putting in place policies that protect public resources (e.g., the adoption of digital financial technology protocols to facilitate remote revenue collection and strategic protection of mineral resource‐endowed zones from insurgents' control). Overall, enhancing government effectiveness and strengthening the institutions of governance is important to facilitate a quick return to normalcy in the event of conflict and to prevent future conflicts. [ABSTRACT FROM AUTHOR]

This study aims to examine the impact of taxation measures implemented between 2017 and 2019 on the illicit cigarette market in Georgia and to assess the potential effects of its full elimination on smoking rates and tax revenues. This was a cross-sectional and observational study. The study uses the gap analysis method to estimate the size of the illicit market by comparing self-reported cigarette consumption with tax-paid cigarette sales. Potential changes in cigarette consumption are calculated using estimates of price demand elasticity and the price difference between licit and illicit cigarettes. The applicable excise tax is then applied to the estimated change in licit cigarette consumption to determine the potential change in tax revenues. In 2020, illicit cigarettes accounted for 6.4% of the market, which decreased to 0.6% in 2021. Eliminating the illicit cigarette market could potentially reduce the number of smokers by 0.5% in 2020 and 0.1% in 2021. It could also lead to a 2.8% increase in excise tax revenues in 2020 and a 0.2% increase in 2021. The study highlights a notable shift in consumer behavior since 2019 toward smoking roll-your-own (RYO) cigarettes. Tax increases did not have a significant impact on the size of the illicit market in Georgia. The shift in consumer preference toward RYO cigarettes may explain why the illicit cigarette market did not expand after the tax hikes. However, this shift diminishes the effectiveness of taxation policies in reducing smoking rates and leads to a decline in excise tax collection. [ABSTRACT FROM AUTHOR]

We focus on an aggregate economy of two nearby cities A and B and study whether it is possible for the leviathan governments in these two cities to use taxes τA and τB to attract members of the so-called creative class. The creative class population is fixed and members locate either in city A or B depending on the utility from such location. In this setting, we accomplish five tasks. First, given the two taxes, we determine the value of a metric ζ that describes how the creative class population partitions into cities A and B. Second, for a given partition of the creative class population, we state the budget constraints confronting the governments in cities A and B. Third, we state and solve the decision problems of the two governments when they act as independent leviathans and maximize tax revenue. Fourth, we ascertain the efficient taxes that maximize the sum of tax revenues in the aggregate economy. Finally, we discuss the implications of our analysis for tax policy. [ABSTRACT FROM AUTHOR]

This article assesses private car CO2 emissions and car tax revenue in Ireland over the 10-year period following the introduction of an emissions-based car taxation policy in 2008. We build on a model of the Irish car stock, which has new car sales, car fleet mileage, and CO2 emissions intensity data to develop a bottom-up picture of historic CO2 emissions from the car fleet. In this article, we develop a counterfactual scenario following car purchasing trends in EU countries that did not introduce an emissions-based purchase and annual car taxes over the same period. Relative to this counterfactual scenario, the CO2 emissions intensity of the new car sales would have been 9% higher in 2018. This results in an estimated cumulative saving of 1.2 Mt CO2 from 2008 to 2018 brought about by the tax change. Total annual emissions from private cars were 4.4% higher in the counterfactual scenario. The tax change also led to a fall in annual motor tax revenues. Recorded receipts from annual motor tax were €0.77 billion in 2018. Our study shows that this would have been €1.1 billion in 2018 under the pre-2008 tax regime. The estimated cost of abatement in this case ranges from €1,500–€2,220 per tonne of CO2 avoided over the period 2009 − 2018. The study uses the novel technique of applying a technology stock model to better understand the longer-term consequences of a government policy. [ABSTRACT FROM AUTHOR]

The article evaluates the influence of the tax progressivity of the personal income tax on tax revenue in the Czech Republic. The first part of the study deals with the analysis of tax progressivity. In the next part, the indicator of tax progressivity is used as a variable of the regression model examining its effect on tax revenue. The analysis is carried out for the period 1993-2020. For part of the period, the nominal tax rate was progressive, for part of the period, on the contrary, it was linear. This approach to solving the research topic is thus unique and creates added value to the text. This is due to the length of the examined period, the alternative approach to measuring tax progressivity, and the way the tax base from dependent activity was constructed in the Czech Republic for part of the period. [ABSTRACT FROM AUTHOR]

The changing dynamics of tax revenue and its responses to domestic and external shocks play a pivotal role in the discussion of the sustainability of public finance in small developing economies. However, the empirical literature on the response of tax revenue to various shocks in developing economies in the Pacific is sparse. Despite several tax reforms over the last decade, the spending plans of the Fijian government since the 2017/2018 budget announcements have stimulated frequent public discussions regarding the sustainability of public debt. Against this background, the main purpose of this paper is to investigate the response of tax revenue in Fiji - a small developing island economy, to external and domestic shocks using historical annual data covering more than five decades. This study uses unit root tests that account for single and multiple endogenous structural breaks and finds that tax revenue in Fiji is a non-stationary process, I (1) with break dates coinciding with tax reforms, general elections, and political coups. The findings reveal that tax reforms and political developments are possible important sources of shocks to tax revenue and have important policy implications. First, shocks to tax revenue will have persistent effects, with the effects of adverse shocks being transmitted to other related variables and sectors of the Fijian economy. Second, historical values of tax revenue cannot be used to formulate forecasts of tax revenue and policymakers should consider other determinants of tax revenue (for example, the share of the agriculture sector, trade volume, political stability, education, life expectancy, infant mortality rates, age composition of the population, urbanization, inflation rate, and corruption) for forecasting purposes. The evidence of non-stationarity indicates that future studies on tax revenue need to carefully reflect on the modeling technique to avoid spurious regressions. Furthermore, our findings reveal that temporary fiscal measures will not have a permanent effect on tax revenue and sustainable revenue growth requires focusing on long-term (rather than short-sighted) reforms. Thus, our findings underscore the importance of evidence-based policy reforms to improve the resilience, efficiency, and sustainability of the tax system in Fiji to shelter it from future adverse shocks. [ABSTRACT FROM AUTHOR]

This study was aimed at examining the effect of tax revenue management on growth dynamics in the Nigerian economy, with specific emphasis on the contributions of Petroleum Profit Tax, (PPT), Company income Tax(CIT), Value Added Tax, (VAT) and Custom and Excise Duty(CED). Using secondary data spanning 1997 -2020, compiled from the World Bank and the Organization for Economic Co-operation and Development (OECD). Time-series data and the econometric model was subjected to a number of diagnostic tests, including the unit root test (using Augmented Dickey-Fuller (ADF) tests and the co-integration test In order to examine different tax productivity strategies, panel regression and error correction modeling were equally employed. The study revealed that PPT, CIT, VAT and CED have a positive significant effects on growth dynamics index in Nigeria, it is therefore recommended that the for the current tax reforms embarked on by the Federal Government to yield its intended results, it should be vigorously pursued and faithfully implemented by the relevant agencies to increase the tax net and block revenue leakages which invariably increases the disposable income of government for developmental projects. [ABSTRACT FROM AUTHOR]

Financial inclusion remains at the heart of governments concerns. By creating favorable conditions for access to a diversified range of adapted financial products and services at affordable costs for the populations, financial inclusion generates important opportunities that could lead to increased tax revenue mobilization. This paper analyzes the effects of financial inclusion on tax revenue mobilization, using panel data from West African Economic and Monetary Union (WAEMU) countries over the period 2006–2019. The findings suggest that financial inclusion positively and significantly influences government's tax revenue. Moreover, by looking at the effects of disaggregated financial inclusion dimensions (access, use, and affordability) on various components of tax revenue, we find that the estimated coefficients on the subcomponents of financial inclusion are statistically significant. Results also indicate that the magnitude of effect of financial inclusion is higher on indirect taxes compared to direct tax revenues. This research recommends that policy‐makers should prioritize financial inclusion in their policies and development agenda through National Financial Inclusion Strategies (NFIS) because it can increase countries' resource mobilization and help them to build fiscal resilience. [ABSTRACT FROM AUTHOR]

Environmental taxes and pollution reduction have been the subject of several studies. By factoring the costs of pollution and other environmental costs into pricing, environmental taxes assist in correcting erroneous price mechanisms in the marketplace. It did, however, overlook the government's potential to facilitate the use of efficient energy sources, which is critical for environmental neutrality. The competence of a government is determined by its tax revenues, which allow the state to participate more in renewable energy technologies, offer an excellent opportunity to reduce greenhouse gas emissions and global warming by replacing traditional energy sources. To that aim, the impact of government revenues and debts, as well as renewable energy on environmental neutrality in the United States, is the only motive to conduct this research. A significant outcome of the renewable energy-environment nexus is revealed by tax revenue and debt. Since there seems to be no causation in the first moment, but higher-order interconnectedness emerges, as the quarterly data from 1990Q1 to 2020Q4 has been obtained to test for causality-in-mean and causality-in-variance employing novel non-parametric causality-in-quantiles algorithms. The findings reveal that renewable energy consumption and financial depth have significant predictive power for ecological footprint, uncovering asymmetric prediction across ecological transmission. Also, tax revenues and government debts found a significant connection and predictive potential in estimating the environmental footprint level. Thus, out of multiple suggestions, the study suggests that the government push tax reform policies to obtain investment in renewable energy sources. This shift toward renewable technology innovation allows the US to go green and retain environmental sustainability, which is also an utmost urgency of the UN's Sustainable development Goals (SDG-7). [Display omitted] [ABSTRACT FROM AUTHOR]

This paper examines, in depth, the hypotheses explaining the tax effort of seven West African Economic and Monetary Union (WAEMU) countries over the period 1996–2018. The studies of Karakaplan and Kutlu were applied to the stochastic tax frontier model. This provides a new method for analyzing tax effort that solves potential endogeneity problems, especially those of income. This study confirms the positive impact of income, trade openness, urbanization, government capital spending and anticorruption on tax revenue mobilization, while the size of the agricultural sector has a negative impact on tax revenue. On the other hand, reforms of tax institutions have no effect on tax effort. The average tax revenue of the countries of the WAEMU is 11.34 and the average tax effort is estimated at 0.7901 over the period 1996–2018. Thus, these countries could achieve a tax revenue to GDP ratio of 13.72% if they fully exploit their potential. [ABSTRACT FROM AUTHOR]

The objective of this longitudinal analysis was to estimate funding loss in terms of tax revenue to the New Zealand (NZ) government from disease and injury among working age adults. Linked national health and tax data sets of the usually resident population between 2006 and 2016 were used to model 40 disease states simultaneously in a fixed-effects regression analysis to estimate population-level tax loss from disease and injury. To estimate tax revenue loss to the NZ government, we modeled a counterfactual scenario where all disease/injury was cause deleted. The estimated tax paid by all 25- to 64-year-olds in the eligible NZ population was $15 773 million (m) per annum (US dollar 2021), or $16 446 m for a counterfactual as though no one had any disease disease-related income loss (a 4.3% or $672.9 m increase in tax revenue per annum). The disease that—if it had no impact on income—generated the greatest impact was mental illness, contributing 34.7% ($233.3 m) of all disease-related tax loss, followed by cardiovascular (14.7%, $99.0 m) and endocrine (10.2%, $68.8 m). Tax revenue gains after deleting all disease/injury increased up to 65 years of age, with the largest contributor occurring among 60- to 64-year-olds ($131.7 m). Varied results were also observed among different ethnicities and differing levels of deprivation. This study finds considerable variation by disease on worker productivity and therefore tax revenue in this high-income country. These findings strengthen the economic and government case for prevention, particularly the prevention of mental health conditions and cardiovascular disease. • Maintaining a healthy society is an important determinant of national economic status, with the health of the working population determining a substantial proportion of tax revenue. • In a scenario of no disease or injury in New Zealand among working age adults, we estimate that tax revenue gains may increase by 4.3% or US $672 9 million. • This modeling provides support for health policies that prioritize preventive interventions to reduce disease burden, particularly from mental health and cardiovascular disease. [ABSTRACT FROM AUTHOR]

The objective was to analyze the characteristics of the tax structure and its influence on the collection of tax revenues in Bolivia, Chile, and Peru 2002-2022. Information from the tax administrations of the respective countries and interviews with officials of the entities in charge of collection were used. The tax structure of these countries shows a regressive bias, its main component for collection is an indirect tax. Bolivia, with a lower VAT rate than the LAC average, achieved a higher collection than the Latin American average, Chile and Peru have similar tax rates and their collection is close to the LAC average. The highest tax revenue collection for income tax corresponds to Chile, followed by Bolivia and Peru. In Chile, the corporate tax is levied at progressive rates, in the First Category, on capital income from companies. In the Second Category, it taxes the income of dependent work. Bolivia, the different companies are taxed in a similar way, contemplates a personal income tax, but allows deductions of up to 100%. In Peru, the third category income tax is paid according to the regime chosen. In the case of natural persons, the income tax is levied on income from capital and work income. In this tax system there is a marked inequity in the treatment of income from capital and work. It is necessary to continue encouraging investigations that design tax reforms, fundamentally based on the simplicity of tax administrative procedures, that promote formality and serve as an incentive to undertakings. [ABSTRACT FROM AUTHOR]

National development is an effort to improve the quality of Indonesian people and society which is carried out in a sustainable manner, based on national capabilities by utilizing advances in science and technology and the challenges of global development. Government administration and development financing, the government is trying to raise funds, either with funds originating from the community or from the government itself. This study uses a quantitative method with regression analysis. The results of this study are in line with research conducted by Mulyani which states that the effect of per capita income is positive and significant on regional original income in West Java Province. [ABSTRACT FROM AUTHOR]

Since the first attempts of its institution, the Rural Territory Tax (know as ITR) has run into problems of political nature, which allowed, over the years, the perpetuation of fiscal privileges maintaining the capitalist form of the State that makes little progress towards the fulfillment of the guidelines envisioned in the Magna Carta of 1988. During the ITR's historical course, as well as in the enforcement of the law and its relevant resolutions, the Brazilian patrimonialist root has always been exposed, especially in the interests of the the rural landowners members of the Congress (the "bancada ruralista"), which has contributed to substantial limitations in the tax. Tax justice is a sine qua non condition for the maintenance of the social protection system, but this demands a tax reform that is rejected by the hegemonic class fractions, benefited by a tax system that maintains their privileges at the same time that feeds back the Brazilian dependency in the world economy. Based on the spatialization of the tax collection data and on the analysis of other studies that proposed a better use of the ITR, we identified that some obstacles, that could be technically solved, remain unsolved due to the political capture exercised by a hegemonic class fraction, aiming at maintaining the expanded accumulation of its capital. [ABSTRACT FROM AUTHOR]

Environmental taxes, including energy taxes, are applied in all EU Member States. They are considered important instruments in the implementation of the EU energy and climate policies. The main purpose of the research presented in this article is to identify trends in the EU Member States in shaping environmental tax revenues, with particular emphasis on their most important group, i.e., energy taxes. The researchers sought answers to the research question regarding the existence of converging trends in this respect. The "letter values" method was used in the research procedure, which is an extension of the box-plots method. The analysis covered 27 EU Member States. The data used in the research came from the Eurostat database (2009–2020). As a result of the research, it was found that in the EU as a whole, there is a slight downward trend in the share of environmental tax revenues in GDP and the share of environmental tax revenues in total tax revenues, while the share of energy tax revenues in total environmental tax revenues shows a slight upward trend. The decomposition of the research and the conducted comparative analysis, including the determination of specific rankings, showed that both the level and trends in the shaping of the studied variables vary considerably in the individual EU Member States. [ABSTRACT FROM AUTHOR]

This research aims at empirically analyzing the adoption and execution challenges of transfer pricing regulations in Nigeria. Adopting the descriptive survey technique, structured questionnaires were administered to 114 respondents comprising accountants, auditors, lawyers and tax practitioners spread across accounting firms in South-south Nigeria. The study examined the factors that influence the execution of transfer pricing regulations in Nigeria coupled with the barriers to the effective adoption and execution of transfer pricing regulation in Nigeria. The results indicate a significant positive relationship between transfer pricing regulation and the features of transfer pricing adoption and execution with a correlation coefficient of 0.271 (p = 0.004). Also, there exists an inconsequential relationship of 7.6% (p = 0.432) between features of transfer pricing adoption and execution and barriers to transfer pricing adoption and execution. Consequently, it is recommended that the Federal Inland Revenue Service (FIRS) in collaboration with the Financial Reporting Council of Nigeria FRCN should fine-tune the existing transfer pricing regulations to address the barriers to its faithful implementation while reinforcing the existing administrative and human capabilities of current policy operations in the country. [ABSTRACT FROM AUTHOR]

Objective/Context: This article addresses problems with property tax collection that reflect mechanisms of inequality and generate social effects in conflict-affected contexts. Methodology: We focus on the municipalities of Turbo and El Carmen de Bolívar, Colombia, characterized by a weak structure of rural property rights, dispossession, and violence. Using a thorough and inductive approach, we analyzed tax statutes, and documentary sources and conducted semi-structured interviews with key actors to elucidate the proposed problems. Conclusions: In none of the cases was there a tendency towards a progressive increase in tax collection, which is explained, among other factors, by the outdated land registry and the weaknesses of the collection system. We found that powerful local political and economic actors were able to use the updated collection designs in a way that best suited them to avoid tax increases. Originality: We bring contributions from the political economy approach to enrich the institutional analysis of the mechanisms that hinder tax collection and show how they can become more complex in contexts of violence and generate three types of effects: the Mateo effect in which powerful local actors do not pay the updated values; the entropy effect in which the weakest can lose part of their property rights in areas affected by war; and the stress effect that shows the institutional friction between the agencies in charge of rates, cadastral updating, and collection. [ABSTRACT FROM AUTHOR]

We study interregional competition for mobile creative capital between regions A and B. Regional authorities (RAs) in both regions use tax policy to attract the creative capital possessing members of the creative class to their region. The resulting tax revenues help RAs finance other objectives such as the provision of one or more public goods. In this setting, we accomplish five tasks. First, we explain the significance of a parameter ζ that is related to the marginal product of creative capital. Second, we compute the Nash equilibrium tax rates when each RA chooses its tax rate to maximize tax revenue. Third, we discuss how a decline in ζ affects the Nash equilibrium tax rates. Fourth, we determine the two efficient tax rates. Finally, we discuss the implications of our analysis for a policy that raises revenue by taxing creative capital. [ABSTRACT FROM AUTHOR]

Governments can implement various policies to achieve the economic goals they want to achieve. Among the policies they most often apply to are monetary and fiscal policies. Among fiscal policies, taxes are an important policy tool. Tax revenues are one of the fiscal policy tools that policymakers apply to achieve the goal of economic growth. Changes in tax revenues can directly or indirectly affect economic growth through various channels. In this study, randomly selected in 9 OECD countries (France, Germany, Greece, Hungary, Italy, Poland, Spain, Turkey and United Kingdom) with annual data from the period 2010-2019, were investigated to find the relationship between tax revenues and economic growth using panel causality test. As a result of the panel causality test, it was determined that there is a unidirectional causality relationship from tax revenues to economic growth. [ABSTRACT FROM AUTHOR]

Foreign direct investment (FDI) is an extremely important factor that promotes national competitiveness and economic development through technology transfer, new management skills, foreign trade, corporate productivity, etc. This study aims to analyze the significance of FDI and its impact on tax revenue and competitiveness, focusing on the European Union (EU) economy. An empirical analysis is conducted to determine the relationship between inward and outward FDI and tax revenue by employing data on EU countries between 1999 and 2019. The data were extracted from the United Nations Conference for Trade and Development (UNCTAD) database and the World Development Indicators database (WDI) of the World Bank. To fulfill the objective of this study and to determine the effect of FDI on tax revenue, an econometric model was developed. The research methods include systematic and comparative analysis of scientific literature, panel data analysis, and multiple regression analysis. The regression analysis was based on the least-squares method, and the estimates of the econometric models were calculated by identifying robust heteroscedasticity-consistent standard errors. The study results reveal that the outward FDI has a significant stimulating impact on total tax revenue. In contrast, inward FDI has a dampening effect on tax revenue. The analysis of the lagging effect of FDI on tax revenue in the EU member states revealed a statistically significant lagging impact of the outward FDI made two years before. The estimations indicate that the lagging effect is an incentive. No statistically significant lagging effect of the inward FDI flows on tax revenue was found. [ABSTRACT FROM AUTHOR]

Tax revenue is a function of tax rate. As tax rate increases tax revenue increases, peaks, and then falls. This paper presents an empirically observed relationship between corporate income tax rates and tax revenues. Infrastructure plays a critical role in economic growth and development. Infrastructures such as public facilities that include endogenous capital stock of knowledge, machines, computers, recordings, etc. are commonly the result of government investments. Money for these investments is obtained from tax revenues. One such tax is corporate income tax. The tax rate that corresponds to maximum revenue from taxes is determined to be 32%. It is proposed that this is a false optimum as the preferred objective should be to maximize economic growth where the corresponding maximizing rate is 26%. [ABSTRACT FROM AUTHOR]

This study aims to analyze the causality between tax revenue, state expenditure, inflation and economic growth in Indonesia during the 1973-2019 period to provide policy advice to the Indonesian government. This country was selected as an object with consideration that its economy has grown impressively and has been able to rise from the Asian economic crisis. A brief overview of the policies developed during the research period is presented to provide insight into the policies taken by the government. The use of quantitative methods through the Vector Error Correction Model and Granger causality test was carried out to provide an in-depth analysis. The result showed a positive long-term two-way causality relationship between tax revenues and state expenditures as well as tax revenues and economic growth. This indicates that the government's efforts to implement state expenditure have succeeded in increasing tax revenues. Conversely, an increase in tax revenue allows the government to make state expenditures, both in development and other activities, to improve people’s economy, leading to increased economic growth. The government must maintain an economic policy strategy during the COVID-19 pandemic to restore the national economy by considering potential sectors that are suitable for the climate, such as the agriculture or livestock sector. The result of tests on inflation show that this variable is caused by economic growth and does not apply the other way around, but this variable is has a negative effect on tax revenue, state expenditure and economic growth so its needs to be suppressed to ensure the stable economic growth. [ABSTRACT FROM AUTHOR]

This study aims to measure the optimal tax burden of the Jordanian economy using time series data from 1980 to 2020. Laffer curve was utilized to measure the optimal size of tax revenues in Jordan, the optimal size of income tax and the current tax burden compared to the optimal size of tax. To this end, a standard model was used to estimate Laffer curve and a fully modified ordinary least squared model (FMOLS) was used to estimate the parameters. The results indicated that the current tax rates are lower than their optimal size. Income tax levels in Jordan are also lower than international levels, whereas the tax burden is relatively higher. The study recommended that the government can increase its income from income tax and profits by increasing the actual rates to be closer to the optimal rates. The study also recommended that the actual rates have to be increased differently across sectors, since decision-makers in Jordan are increasingly paying more attention to industrial sectors. [ABSTRACT FROM AUTHOR]

Objectives: This article deals with the comparison of excise tax revenues from alcoholic beverages and tobacco products with public spending that are spent on treating diseases occurring in consumers of these commodities.Methods: Based on available data, the study estimates direct public expenditures on the treatment of tobacco-related diseases and very frequent alcohol consumption-related diseases in the Czech Republic. These partial results are evaluated in the context of tax revenues from consumption of the mentioned commodities. The analysis works with the data from 1998-2017, which was obtained from the Ministry of Health of the Czech Republic, the National Institute of Public Health, the Customs Administration of the Czech Republic, the Ministry of Finance of the Czech Republic, and the Czech Statistical Office.Results: Medical treatment costs of smoking-related diseases were 18.35-48.19 billion CZK per year in the analysed period. These expenditures in the period 1998-2011 exceeded the annual revenues from the tax on tobacco products (in 2002 by 12.08 billion CZK). Since 2012, the balance has been positive in favour of public spending. Expenditures on the treatment of alcohol-related diseases amounted to 9.66-25.36 billion CZK per year in the given period, the expenditures, except the year 1998, exceeded the revenues from alcoholic beverages taxes (by 14.63 billion CZK in 2009).Conclusions: The study shows that the excise tax revenues for tobacco products do not reach the level of healthcare spending for tobacco-related disease in the most of the analysed period, and this difference increases with the length of consumption, which can be interpreted in such a way that current excise tax revenues potentially mean public healthcare expenditures, which cumulatively exceed revenues from the relevant excise duties. [ABSTRACT FROM AUTHOR]

We estimate the revenue implications of a destination-based cash-flow tax (DBCFT) for 80 countries. On a global average, DBCFT revenues under unchanged tax rates would remain similar to the existing corporate income tax (CIT) revenue, but with sizable redistribution of revenue across countries. Countries are more likely to gain revenue if they have trade deficits, are not reliant on the resource sector, and/or—perhaps surprisingly—are developing economies. DBCFT revenues tend to be more volatile than CIT revenues. Moreover, we consider the revenue losses resulting from spillovers in case of unilateral implementation of a DBCFT. Results suggest that these spillover effects are sizeable if the adopting country is large and globally integrated. These spillovers generate strong revenue-based incentives for many—but not all—other countries to follow the DBCFT adoption. [ABSTRACT FROM AUTHOR]

The goal of this study consists of carrying out a qualitative and quantitative analysis that should highlight the impact of the fiscal policy on the economic cycle in Romania. The work proposes the realization of an economic table with an accent on the concept of fiscal policy and the corelation of this concept with the cyclic evolution. To be explained and interpreted to the failure of predictable linearity, it is necessary to define and classify the types of fiscal policy. Following economic globalization and synchronization, the economic cycles are subscribed to a convergence proces, driving the world, regional and romanian economy. Being different in intensity, we can say that cyclic floats are determined by factors related to the normal functioning of economic activity, by the interdependeces between its components and this is regulary reflected on the gross domestic product and the amount of tax revenue. [ABSTRACT FROM AUTHOR]

In this study; the effects of the economic freedom index sub-components on tax revenues were analyzed using the data for 1995-2017 for emerging market economies (Turkey, Brazil, China, India, Russia, Indonesia and Mexico). The relationship between the series was investigated by panel data analysis method. The stationarity of the series was investigated by LLC panel unit root test and it was determined that all of the series were I(0). Since there are problems of auto-correlation, variance and cross-section dependency between the series, the relationship between the series was measured with the DriscollKraay (1998) model estimator, which can make resistant predictions considering these problems. It has been determined that increases in the rule of law, efficiency of regulations and market openness, which are the sub-components of economic freedom index, increase tax revenues, but increases in government size decrease tax revenues. [ABSTRACT FROM AUTHOR]

Recent literature has underlined the role that institutions play in the process of development, making it essential to understand why differences exist in the quality of institutions across countries. The goal of this study is to investigate the determinants of institutional quality. Our results confirm that institutional quality is conditioned by variables that can be modulated by public policy, such as income per capita, international openness, education, taxation, and patterns of income (re)distribution. Our conclusions differ from the pessimistic outlooks of works highlighting deterministic factors, such as colonial or geographical factors, as determinants of institutional quality. [ABSTRACT FROM AUTHOR]

The role of foreign aid in enhancing economic growth in aid-recipient countries remains much debated. This paper takes an empirical perspective and focusing on non-resource tax revenues in Nigeria, examines whether foreign aid does enhance public domestic resource mobilisation (DRM), with a specific focus on tax revenue mobilisation. Using grants and loans, for the 1981–2015 period, the results indicate that foreign aid in the form of grants can be an effective tool for enhancing tax revenue mobilisation in the long-run. The results suggest that by including measures to ensure adherence to prescripts of greater accountability, foreign aid in the form of grants helps enhance tax revenue compared to loans whose repayments has the potential for policies that may have a negative impact on tax revenues. [ABSTRACT FROM AUTHOR]

The tax culture affects the individual's decision to pay / not pay tax. The tax culture has an ever-changing dynamic structure in every country and affects tax compliance. Tax compliance increases from those with high tax culture index and high tax income is obtained. In this study, the tax culture index of Denmark and Turkey on the basis of factors affecting tax culture was calculated for the period 2010-2017 and compared with the share of tax revenues in gross domestic product (GDP). The tax culture index was calculated using the country's level of development (GD), education system (ES), social status of individuals (BSD) and taxation principles (VI), taxation tools (VA), taxpayer awareness (MB), taxpayer tax administration relationship (MVI) indicators. As a result of the study, in Denmark, where the tax culture index is high, the share of tax revenues in gross domestic product is high; in Turkey, which has a low-medium tax culture index, the share of tax revenues is detected low. The tax culture index in Denmark is an average of one and a half times higher than in Turkey, while the share of tax revenues is more than twice as high. [ABSTRACT FROM AUTHOR]

In this study, the effect on tax revenues of foreign direct investments in Turkey was examined. While the independent variables used in the study are foreign direct investments (FDI), the gross domestic product per capita employed, tax income is used as the dependent variable. In this study, the annual data of Turkey was used and the period between 1974-2016 was examined. ADF and PP unit root tests were used to find the integration level in the study in which time series analysis was employed. Since the stationarity levels of the variables in the study were different, Pesaran et al. (2001) developed ARDL Boundary Test approach. The findings show that both foreign direct investments have positive effects on tax revenues both in the short term and long term. Based on this result, it can be said that tax revenues can be increased through Turkey's foreign direct investment (FDI). [ABSTRACT FROM AUTHOR]

Social security and taxation operate jointly to overcome individual deprivations, reduce income inequality and promote development, bringing ‘taxation into social protection analysis and planning’. There are several ways in which governments can create fiscal space to finance social protection programmes (e.g. social pensions). The idea is to create new sources of revenue -sustainable in the long-run - which can be used to finance social pensions, without building new liabilities and without distorting macroeconomic stability. The literature specifically addressing the potential fiscal space that could be created to finance social pensions is limited. This paper aims to begin filling some of those gaps and identify sources for creating fiscal space for social pensions through the revenue side (i.e. examine the revenue-generating potential of taxation for social pensions). Specifically, examine the potential funding power of three types of taxes (income tax, corporate tax, and trade tax) using cross-country tax revenues and tax rate data in a global perspective. The paper demonstrates that the three taxes have a revenue-generating potential to finance social pensions in several countries. There is not a magic prescription useful for every country, but there are numerous options to design a tailored mix of sources to create fiscal space. [ABSTRACT FROM AUTHOR]

Objectives: To assess the impact of a simulated 10% tax-induced cigarette price increase on licit and illicit consumption and tax revenues in 36 European countries. Methods: Employing panel data for licit and illicit cigarette consumption, fixed effects regression models were applied for different income clusters. Results: Total cigarette consumption dropped by about 3.1% as a result of the simulated tax-induced price increase. Annual illicit cigarette consumption increased by 1.52%, (95% confidence interval: 0.21, 2.83), while annual licit cigarette consumption decreased by 4.61% (95% confidence interval: -6.51, -2.72) in the observed 36 European countries. With total consumption decreasing by about 8%, the Czech Republic, Latvia, Lithuania, Poland and Slovakia were affected the most by the price hike. More specifically, licit consumption in these countries decreased by 18.43% (95% confidence interval: -19.91, -16.95) while illicit use increased by 10.99% (95% confidence interval: 6.01, 15.96). Moreover, the overall annual tobacco tax revenue increased by US$14.69 billion in the simulation. Conclusion: Results of the study suggest that European policy makers continue to implement tobacco taxation policies to control smoking prevalence and national health care expenditures. At the same time, efforts to kerb contraband activities along EU Eastern borders should be intensified. [ABSTRACT FROM AUTHOR]

Regulations on taxation, which is an instrument of fiscal policy, have a direct impact on public revenues. Tax amnesties, which can be regarded as a tax instrument in this context, are a frequently used method in developing countries. This method is to provide income voluntarily for non-fiscally intended individuals. There are 33 small amnesty applications in Turkey that are as small as the first days of the Republic. In other words, on average, a tax amnesty has been issued every three years. This situation puts the taxpayers in a natural expectation and negatively affects the fulfillment of their obligations. In short, the pending taxpayers do not fulfill their tax responsibilities. Tax amnesties in this context cause negative effects on the tax justice principle and the fiscal efficiency of the taxpayer. The purpose of the study, the tax revenues of the tax amnesty in Turkey, which is often used method is to determine whether there is an effect on. Using the vector autoregressive (VAR) analysis, the effect of tax exemption on tax incomes in Turkey will be examined in the period of 1980-2014 and a number of suggestions will be made about the way of applying tax exemption in the obtained data. In the present study, we use the VAR analysis instead of the structural vector autoregression (SVAR) since we aim to eliminate the potential problems that may emerge in the SVAR. We assign tax revenue (vg) as the dependent variable and tax amnesties (vaf) and real gross domestic product per capita (RGDP) as the independent variables. The impulse response and variance decomposition results indicate tax amnesties lose influence over tax revenue in the long run whereas the impact of gross domestic product shows an increasing trend. Being too weak to create the expected impact, the reaction of tax revenue to the shocks in tax amnesties is positive but floating in some periods. Thus, we may conclude tax amnesties affect tax revenue negatively in general. [ABSTRACT FROM AUTHOR]

This study addresses the influence of corruption and governance on the tax revenue collection in emerging and growth-leading economies (EAGLE). To serve the purpose, the study employed a panel dataset of 10 EAGLE nations from 2001 to 2015. After checking the data for unit root and cointegration, the study employs pooled mean group estimations to formulate empirical findings. The results suggested that corruption and governance has a positive and significant impact on the tax revenue collection of the emerging economies. The study emphasizes on enhancing the governance quality and reducing rate of corruption. To do so, the countries need to implement certain policy reforms such as an efficient and strict judicial system, introducing monetary benefits for the tax officers to reduce the opportunity of corruption, and more importantly to broaden the tax base instead of increasing the tax rates. By doing so, the tax administration will become better and hence the overall tax revenue collection of the economy will improve. [ABSTRACT FROM AUTHOR]

This paper analyzes the impact of TELs on different types of state expenditures. This study provides comparison analysis of different types of TELs on state level and aims to evaluate the effect of TEL policy on state expenditure structures. Using panel data analysis, this work finds that states with Tax Expenditure Limitations (TELs) - in addition to financial factors- are associated with higher level of state expenditures for corrections and lower levels of state expenditures for police, parks, natural resources, and highway expenditures. Looking at 50 states from 2006 to 2011, this relationship is both statistically and substantively significant. [ABSTRACT FROM AUTHOR]

Government expenditure is one of the factors that could influence economic growth and it depends on borrowing or on the amount of tax revenue. A fuel levy, as an excise tax charged on petroleum products such as petrol, diesel and biodiesel, can be an important source of revenue for the government. It can, however, be a burden on fuel consumers. The present study, as an effort to address this controversy, used the vector autoregressive approach to examine the impact of fuel levies on economic growth in South Africa. The results showed a longrun unidirectional negative relationship between economic growth and fuel levy. The conclusion was that the economy needs to grow at a higher rate so as to boost tax revenues and public expenditure. Strong revenue collection, therefore, depends on highly increasing economic growth and efficient tax administration. The implication of a growth-oriented tax system is to minimise distortions created by the tax system and create incentives for drivers of economic growth. [ABSTRACT FROM AUTHOR]

In the literature, tax effort index is defined as the difference between actual tax ratio and tax capacity (Berksoy, 1984: 57). If this index is higher than 1 it shows that taxes are collected beyond the taxation limit and if this index is lower than 1 it shows that taxes are collected under the taxation limit (Susam, 2015: 293). This study aims to determine the concept of tax effort and the factors which play a significant role with regard to identifying the concept of tax effort at first. Furthermore, it is tried to determine empirically the variables which affect tax effort in Turkey by using a data set that covers 79 cities (except Tunceli and Ardahan) over the period 2010 - 2014. According to the results of the empirical analysis, it is found that industry production, export and import are the determinants of tax effort in Turkey over the period under investigation. [ABSTRACT FROM AUTHOR]

The aim of the study is to investigate the existence of the relationship between tax revenues and development in Turkey for the period 1975-2013 and analyze the direction of the relationship with different econometric tests. According to Hacker and Hatemi causality test findings, unilateal relationship were observed towars development from indirect tax revenues, The Breitung and Caldelon frequency domain causality test, however, it was ascertained unilateal relationships towards development from total tax revenues; and towards development from direct tax revenues; and there also is unilateal relationship towards indirect tax revenues from development. [ABSTRACT FROM AUTHOR]