Journal of taxation and economic development




Journal of Accounting and Taxation Vol. Using the system-GMM estimator for linear dynamic panel data models, on a sample covering up to 156 countries and 5-year periods from 1980 to 2010, we find that government size as a percentage of GDP has a quadratic (inverted U-shaped) effect on the growth …The impact of income tax rates (ITR) on the economic development of Botswana. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT. The administration of taxes in Nigeria has also been focused on revenue generation to the detriment of stimulating economic development. TAXATION, ECONOMIC GROWTH, AND LIBERTY CATO JOURNAL Development specialists paid considerably less attention to taxa-tion than such other aspects of development policy as internationalExperts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. THE EFFECT OF VALUE ADDED TAX ON ECONOMIC GROWTH IN KENYA L. International Journal of the Economics of Business: Vol. The empirical results confirm that there is a negative relationship between taxes and economic growth in South Africa. tax policy and operation guides to counter the challenges forced by the modern economic development. The ordinary least square method of multiple regression analysis was used to analyze the data. 3, pp. The aim of this paper is to examine the role of tax revenues and estimate its overall net impact on economic growth in emerging economies in Asia. T. Using the standard neoclassical growth model as a point of departure, …Mar 22, 2014 · This paper analyzes the effects of government size and of the composition of public expenditure on economic development. To economic watchers and interested public, it will provide some insight into the factors militating against the impact of taxation as a tool for socio-economic development in Nigeria; To students, it will provide more information on the origin of taxation in Nigeria and it’s importance to economic and social development when properly designed. This economic reasoning emphasized the revenue need of government and indicates that, apart from institute of Taxation of Nigeria journals and internet materials. , & Yadirichukwu, E. Journal of Civil Rights and Economic Development Volume 2 Issue 2 Volume 2, 1987, Issue 2 Article 4 March 1987 The Tax Consequences of Wraparound Mortgages Robert Liquerman Diane Di Franco Follow this and additional works at: https://scholarship. This paper investigates the impact of taxation on economic growth in South Africa. International Academic Journal of infrastructure, and social security. Ebiringa, O. An Analysis of Double Taxation Treaties and their Effect on Foreign Direct Investment. (2017). 341-377. At least 75 studies of employment growth, investment growth, or firmThe value added tax (VAT), as an instrument of fiscal policy, might have an important role on economic growth. …The federal R&D tax credit, also known as the Research and Experimentation (R&E) tax credit, was first introduced in 1981 as a two-year incentive and has remained part of the tax code ever since. The Secondary Source of development. hose who shape state and local fiscal policy have had a sustained interest in the role that taxation plays in the economic develop-ment of states, regions, cities, and special districts or zones. International Journal of Scientific and Research Publications, Volume 7, Issue 7, July 2017 476 ISSN 2250-3153 www. Journal of Business and Economic Development (JBED) is an international, professional, and peer reviewed journal, it offers opportunities for the exchange of research results, experience and insights, and provides a forum for ongoing discussion between experts in any field of business and economic development. Yearly data for South Africa for the period 1981 – 2016 was used to develop the Auto-Regressive Distribution Lag (ARDL) approach. law. org An Assessment of the Contribution of Tax on Nigeria’s Economic Development and its Effects on Companies’ Performance in Nigeria . Burgess R. This journal focuses on marketing, management, finance, accounting, decision Oct 04, 2011 · Informal Taxation by Benjamin A. CHAPTER ONE. Downloadable! The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. This study examines the effect of tax revenue on economic growth in Ghana using quarterly data for the period 1986 to 2010 within the VAR framework. International Journal of Development and Economic Sustainability, 1(1), 31-44. This conference provide a platform for postgraduate, academician and practioners globally to present their research results, development activities and share their experiences, new ideas, and research results about zakat, tax, waqf, halal and economic development. The study covered federation revenue generatedNational Tax Journal, September 2012, 65 (3), 563–594 THE IMPACT OF TAX CUTS ON ECONOMIC GROWTH: EVIDENCE FROM THE CANADIAN PROVINCES Ergete Ferede and Bev Dahlby We examine the impact of the Canadian provincial governments’ tax rates on economic growth using panel data covering the period 1977–2006. This study therefore, examined the implication of tax revenue on the economic development of Nigeria from the 2000 to 2010. JED publishes a semi-annual English issue. 8-22. Petroleum Profits Tax, Companies Income Tax, and the Value Added Tax as well as the Capital Gain Tax, when such capital gains are generated by corporate entities. The result from the test shows that there exists a positive impact of Non-oil confidence of the tax payer on the tax system, and promote voluntary compliance on the part of the tax payer. Pearson product moment correlation formula was used to test the hypothesis of this study. The debate on the effectiveness of taxes as a tool for promoting growth and development remains inconclusive, as several studies have indicated mixed impacts of tax on economic growth. 1 No. Chang F. The study first traced the historical background of taxation in Nigeria, the meaning of taxation and the concept of economic development. (2015). This study examines the impact of taxation on investment and economic growth in Nigeria from 1980-2010. Fiscal policy measures in Africa have been largely driven by the need to promote suchmacroeconomic objectives as raising revenue to finance rapid economic growth of theireconomies, generating employment, maintaining price level and exchange …Mar 29, 2015 · ‘Welfare implications of the taxation of savings’, Economic Journal, vol. 529–49. Its purpose is to reward U. Other subsidiary objectives include; a) To assess the contribution of taxation in the process of societal development, b) The correlation or causality between tax compliance and good governance. This study was undertaken primarily to evaluate the effectiveness of tax incentive in developing the Nigerian economy. We fi nd thatState governments often use their tax system to partner with the private sector on economic development initiatives. (2012). Toye (2008) asserted that the link between taxation and economic development is a link between a universal desire and a form of This study examined the impact of E-Taxation on Nigeria’s revenue and economic growth. The effect of value added tax on economic growth in Kenya. The study found that there exist both short run and long run relationship between economic growth and tax revenue. . The Journal of Development Economics publishes original research papers relating to all aspects of economic development - from immediate policy concerns to structural problems of underdevelopment. 7. K. The emphasis is on quantitative or analytical work, which is novel and relevant. As most developing countries strive to achieve economic growth and development through taxation, they face numerous economic challenges. stjohns. To achieve this research objective, relevant secondary data were used from the 2012 Statistical Bulletin of the Central Bank of Nigeria (CBN). The broad objective of this study is to examine the role of taxation on economic growth and development of the Nigerian economy. However, tax policy can also cause distortionary and negative effects to economic activity and growth, especially if excessive taxation is imposed. Published in volume 28, issue 4, pages 99-120 of Journal of Economic Perspectives, Fall 2014, Abstract: Low-income countries typically collect taxes of between 10 to 20 percent of …This study analyses the impact of Non-oil Tax Revenue on Economic Growth from 1993 to 2012 in Nigeria. Downloadable! In recent years, economists have developed new models of endogenous economic growth that consider policy influences on growth and divergent outcomes among countries. The result indicated a unidirectional causality between tax revenue and economic growth and it flows from tax revenue to economic Impact of Direct and Indirect Tax on the Nigerian Economic Growth. From the broad objective above, the specific objectives of this study are as follows: i. Why Do Developing Countries Tax So Little? by Timothy Besley and Torsten Persson. These models deal with such issues as growth, the operation of financial markets, trade policy, government expenditures, and taxation. Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Several studies pertaining to tax reforms in Nigeria have tied tax reform on economic growth undermining public generated revenue. Local Tax Scale and Its Economic Effects in China. We use microdata from tIntroduction. The paper examined the impact of value added tax on revenue generation in Nigeria. International Journal of Accounting and Financial Reporting, 2(2), 367-385. ii. JED is owned by National Economics University and delivered by Emerald Publishing Services. On the whole, the ultimate goal of tax reform is the enhancement of public revenue generation. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the Taxation and Economic Development: The State of the Economic Literature. In achieving this, government provides certain amenities to the citizens such as good roads, sound health, education, law and order. A key part of their economic development strategy, states use tax incentives as one tool of economic development to compete with other states and globally for …Nov 20, 2014 · (2014). 8. The annual data were sourced from the central bankdichotomy, an attempt is made in this paper, taking Nigerian economy as a case study, to address the economic effects of both low and high tax policy regimes on economic growth with the main objective of examining the economic impact of tax policies on growth and development. INTRODUCTION. Analysis of tax formation and impact on economic growth in Nigeria. To examine the effect of tax revenue on economic growth in Nigeria. S. Published in volume 3, issue 4, pages 1-28 of American Economic Journal: Applied Economics, October 2011, Abstract: Informal payments are a frequently overlooked source of local public finance in developing countries. Shepheard-Walwyn Ltd London. 90(359), pp. Olken and Monica Singhal. Public Revenue without Taxation. These data were analyzed using the Ordinary Least Squares Regression. (1993). edu/jcred Recommended CitationAn empirical study using a well structured questionnaire survey, the work assesses the relationship that exists between tax incentive and economic development in Nigeria. ijsrp. 1 pp. 21, No. Given that the purpose of introducing electronic tax system is to improve revenue collection which will in turn improve the country’s economic growth, the study empirically examined how the implementation of E-taxation in 2015 has affected Tax Revenue, Federally Collected Revenue and Tax-to-GDP ratio. companies for increasing their investment in R&D in the current tax year. The 1960s and 1970s saw rapid development in the field of optimal tax analysis, based on and extending a handful of much earlier and fundamental contributions such as Ramsey An assessment of tax reliefs and economic development in Nigeria The mission of any government is the maximization of the social welfare of its citizens. Complicating the policy challenges of taxation in developing countries are issues that The Journal of Economics and Development (JED) is an international peer-reviewed journal addressing the issues of economics, business and management. This study analyzes the impact of standard VAT rate on economic growth in five Central and Eastern European countries (CEE-5) (Bulgaria, Czech Republic, Hungary, Poland and Romania). BACKGROUND TO THE STUDY


 
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