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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| Format: | Article |
| Language: | English |
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Faculty of Business and Management, Universiti Teknologi MARA Selangor
2016
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| 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 |