Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb

This study was conducted to examine the role of institutions on tax buoyancy in a set of developing nations. The analysis of 50 nations from the time period 1996-2013 indicates that mostly institutional factors such as bureaucratic efficiency, rule of law, corruption are affecting negatively to the...

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Main Authors:	Ashraf, Munnaza, Sarwar, Saima
Format:	Article
Language:	English
Published:	Faculty of Business and Management, Universiti Teknologi MARA Selangor 2016
Online Access:	http://ir.uitm.edu.my/id/eprint/19353/ http://ir.uitm.edu.my/id/eprint/19353/ http://ir.uitm.edu.my/id/eprint/19353/1/AJ_MUNNZA%20ASHRAF%20JEEIR%2016.pdf

id	uitm-19353
recordtype	eprints
spelling	uitm-193532018-02-22T03:27:11Z http://ir.uitm.edu.my/id/eprint/19353/ Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb Ashraf, Munnaza Sarwar, Saima This study was conducted to examine the role of institutions on tax buoyancy in a set of developing nations. The analysis of 50 nations from the time period 1996-2013 indicates that mostly institutional factors such as bureaucratic efficiency, rule of law, corruption are affecting negatively to the tax collection in these regions. Revenue from indirect taxes is more sensitive to these non-economic factors in a society. Moreover, the study suggests that nature of relationship between tax buoyancy and institutional characteristics of the system is sensitive to different categories of political regimes i.e. Democracy and Autocracy. Results showed that democracy is affecting positively to the tax collection while autocracy is having negative impact in each case i.e. direct, indirect or total tax revenues. But in autocratic regimes, proportion of indirect and direct taxes in total revenue is more than in case of democracy. Findings help to suggest that efforts should be made to democratize the political system mostly in developing world so that more and more tax revenue generation could be made possible. Faculty of Business and Management, Universiti Teknologi MARA Selangor 2016-01 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19353/1/AJ_MUNNZA%20ASHRAF%20JEEIR%2016.pdf Ashraf, Munnaza and Sarwar, Saima (2016) Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb. Journal of Emerging Economies and Islamic Research (JEEIR), 4 (1). pp. 1-12. ISSN 2289 - 2559 http://www.jeeir.com
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This study was conducted to examine the role of institutions on tax buoyancy in a set of developing nations. The analysis of 50 nations from the time period 1996-2013 indicates that mostly institutional factors such as bureaucratic efficiency, rule of law, corruption are affecting negatively to the tax collection in these regions. Revenue from indirect taxes is more sensitive to these non-economic factors in a society. Moreover, the study suggests that nature of relationship between tax buoyancy and institutional characteristics of the system is sensitive to different categories of political regimes i.e. Democracy and Autocracy. Results showed that democracy is affecting positively to the tax collection while autocracy is having negative impact in each case i.e. direct, indirect or total tax revenues. But in autocratic regimes, proportion of indirect and direct taxes in total revenue is more than in case of democracy. Findings help to suggest that efforts should be made to democratize the political system mostly in developing world so that more and more tax revenue generation could be made possible.
format	Article
author	Ashraf, Munnaza Sarwar, Saima
spellingShingle	Ashraf, Munnaza Sarwar, Saima Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
author_facet	Ashraf, Munnaza Sarwar, Saima
author_sort	Ashraf, Munnaza
title	Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
title_short	Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
title_full	Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
title_fullStr	Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
title_full_unstemmed	Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
title_sort	institutional determinants of tax buoyancy in developing nations / munnaza ashraf, dr. saima sarwarb
publisher	Faculty of Business and Management, Universiti Teknologi MARA Selangor
publishDate	2016
url	http://ir.uitm.edu.my/id/eprint/19353/ http://ir.uitm.edu.my/id/eprint/19353/ http://ir.uitm.edu.my/id/eprint/19353/1/AJ_MUNNZA%20ASHRAF%20JEEIR%2016.pdf
first_indexed	2023-09-18T23:02:23Z
last_indexed	2023-09-18T23:02:23Z
_version_	1777418259328401408

Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb

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