The study aims at discussing tax effort determinants, in general, and estimating a tax effort index for Jordan for the period 1990-2013, in particular. The Determinants of State Capacity in Developing Economies ... The hypothesis that due to significant differences in the socioeconomic development of territories, the determinants of tax capacity will differ by federal districts, was confirmed. Tax effort: A tax effort is an effort of a country to collect the tax revenue determined by the tax tool or leverage Tax Capacity and Tax Effort: Extended Cross-Country ... The results indicate that during the period 2000. PDF Enhancing Domestic Revenues: Constraints and Opportunities Determinants of Tax Effort and Tax Capacity in Jordan ... The study was able to estimate the determinants of tax effort and to rank each member state or country according to its tax effort. An econometric analysis model is used to. Such differences are also a result of underlying political factors that shape tax capacity. We can use a series of analyses to . An econometric analysis model is used to estimate the tax capacity considering a number of determinants where tax burden is regressed on several factors. In fact, the higher the level of income the lower the propensity to consume and the greater the scope for taxation. A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases, i.e. Taxation is an important tool to enhance the economic development and to finance the expenditure responsibilities of a government. After finding the relationship between tax revenues and their determinants, it is possible to search for influential factors to increase the tax effort. III. potential tax revenue is being lost, and it provides a potentially more policy-relevant measure of tax potential (capacity) and effort. Congo, where I help manage a non-profit . The variable indicators of taxable capacity are proxy measures of tax bases. Our goal in this paper is to explore the determinants of tax revenues in developing countries. The hypothesis that due to significant differences in the socioeconomic development of territories, the determinants of tax capacity will differ by federal districts, was confirmed. Taxable capacity is the ability of individuals and businesses to pay taxes. Evolution of Tax capacity and Tax effort in 21 African Economies Abstract An effective tax system is an essential component for the economic growth and development of . Most of the finance commissions have included tax efforts in overall formulae of devolution of funds to the states. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. 4 Taxable capacity is defined in this paper as the tax ratio that would result if a country applied to its tax bases a set of "average" effective rates on those bases-these rates are computed as net regression coefficients for the sample of countries included here. This study sought to analyze some determinants of the capital structure decisions of the Macedonian listed companies and a sample of Macedonian unlisted companies from the . Taxable Capacity means the maximum capacity of the people of a country to bear the burden of taxation without much hardship. the latter in the political process helped states to thwart pressures from dominant elites opposing redistribution and tax increases. tax policy and performance (loosely termed as tax capacity). International Journal of Business and Economics Research. It is the capacity of the people as a whole and of different sections of the community to pay taxes, beyond which productive efforts began to suffer. interchangeably with the term tax capacity - using a 'traditional' regression approach,2 in which standard ordinary least squares-based (OLS) cross-section or panel data techniques are applied to regressions of tax-to-GDP ratios on a range of potential determinants. We present comparative statics for the economic and political determinants of legal and -scal capacity and spell out the implications for economic growth. Synopsis : Determinants of Tax Performance in Developing Countries written by Michael Hepburn Best, published by Anonim which was released on 31 December 1969. An econometric analysis model is used to estimate the tax capacity considering a number of determinants where tax burden is regressed on several factors. determinants of differences in tax across countries with a main focus on Africa economies. The use of tax effort and actual tax collection benchmarks allows the ranking of countries into four different groups: low tax collection, low tax effort; high tax collection, high tax effort; low We found that Ghana's overall tax burden and average . regulation of markets and tax rates, are constrained by "economic institutions", which in turn reflect past investments in legal and fiscal state capacity. A multi-step procedure was followed to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel data for 13 SADC countries1. 15 In 2004, lastly, a civil service law ended five years of legal uncertainty, in which provisional . where y i is the GDP per capita for region i and n is the number of subnational units (Lessmann 2009).. Tax capacity. Research on open innovation has shown that the quality of institutions essentially affects innovation in firms. This section examines eight additional determinants of investment demand: expectations, the level of economic activity, the stock of capital, capacity utilization, the cost of capital goods, other factor costs, technological change, and public policy. Therefore, there is the need to examine the determinants of taxable capacity, tax effort and tax burden, and to compute them quantitatively, to provide insights in addressing tax fairness Fiscal capacity and its measurement. The results indicate that during the period 2000 to 2003 Gujarat ranked first in this regard, with West Bengal and Andhra Pradesh in the second and third places respectively. The study also compares the tax effort and taxable capacity of ihe state governments with the average tax effort of all the states in India. On the expenditure side, I am interested in understanding ways to improve public good provision and service delivery. Taxable capacity refers to the predicted tax-gross domestic product ratio that can be estimated with the regression, taking into account a country's specific economic, demographic, and institutional features. Expanding Taxable Capacity and Reaching Revenue Potential: Empirical Evidence and Policy Implications The Concepts of Taxable Capacity and Tax EffortThe actual tax to GDP (or GNP) collection ratio is usually interpreted as a measure . Using a tax reform introduced in Pakistan in 2010, which raised tax rates on partnership earnings as compared to sole proprietorship income, as a natural policy experiment, I (i) identify a full range of behavioral responses . Tax evasion: This is the illegal attempts to minimize tax obligation like deliberate under-statement. In simple terms, taxable capacity refers to the capacity of a commu­nity or a nation to bear the burden of taxation. Determinants Of Effective Capacity. However, it was proved that such differences are not related to the specific features of socioeconomic development inherent in the constituent entities of the . Subsequently, we introduce the Ghana case and describe tax performance over the long term. Hence, the use of the SFA technique The taxable capacity of the individuals rises. 1-10. doi: 10.11648/j.ijber.20200901.11 In a proportional tax system, thus, taxes vary in direct proportion to the change in income. Against this background, the substantive aim of this study was to assess the determinants of tax capacity and tax effort in the SADC. Political Determinants of State Capacity in Latin America. Abstract. fiscal capacity. The hypotheses under scrutiny are long-term relationships and must be tested using cross-section methods. It is not the ability of taxing authorities to raise revenue. The tax evasion problem The first step for a manager to adopt a state capacity results-based framework is to list the determinants which influence the decision of the taxpayer to evade taxes. After reviewing the main determinants discussed in economic literature, two models are estimated in a panel including 29 lower middle income countries over the period 2001-2014. In addition to the provision of more policy-relevant estimates of the size of tax effort, the SFA technique allows for the analysis of the determinants of the tax effort. While structural variables (proxies for the tax base) are themselves the main determinants of tax performance, they do not adequately explain the differences in tax/GDP ratios across countries. Specific objectives In line with above general objective, the specific objectives of the study are: The specific objectives of this study are: To identify the determinants of the tax compliance of taxpayers. The use of tax capacity frontier helps to identify those states which are operating near their tax capacity and . The first concerns the tax capacity and the second the tax effort. Tax Reform and Tax Yield in Malawi, by C. Chipeta, Research Paper 81. countries. The results suggest that leasing offers added debt capacity and increases in financially constrained firms. Section 4 we analyze the optimal investments in legal and -scal capacity. In addition, homicides have dropped from about 28,000 in 2002 to 15,000 in 2010, while tax extraction capacity has increased from 10.9% of GDP in 1990 to 17.8% of GDP in 2009, reaching a top of 18.2% in 2006 (Gómez Sabaini & Jiménez, 2012, 13). Tax Avoidance: This is the use of legal means in order to avoid paying taxes. In the next section, we provide a brief summary of previous literature on the determinants of the state's tax capacity and present our conceptual model. If the increase in national income is greater than the growth in population, the par capita income goes up. Tax Burden: This is the amount of income tax, sales tax or property tax that is levied on either an individual or a business. Tax capacity: Tax capacity is the amount of tax that community can pay, and it depends on revenues, expenditure and investment on one hand and relies on long-term goals and short-term and medium-term planning. ii Enhancing domestic revenues: constraint and opportunities - A cross country comparative study of tax capacity, effort and gaps Authors Graham Glenday is a professor of the practice of public policy at the Duke University Center for Here, the tax base may be income, money value of property, wealth, or goods etc. identifies the determinants of public revenue collection. Section 5 considers four extensions, including the presence of quasi-rents tied Institutional constraints impede firms' open innovation. The most significant components of effective capacity are efficient processes and well developed human resource. The study disentangled the error term to estimate the random effects separately from tax effort to capture the time-invariant country-specific effects. Gupta (2007) has focused on the determinants of tax revenue efforts of developing countries. Author links open overlay panel Davide Grassi a Vincenzo Memoli b. . The level of income is no doubt the primary determinant of taxable capacity. Determinants of Taxable Capacity in Nigeria 45 (i) Absolute taxable capacity Gupta (2007) sees absolute taxable capacity as "the surplus of production over the minimum maintains that volume of production per head of the population, keeping the essential standard of living unchanged over a number of years" (p. 32). approach to estimate the determinants of tax col-lection and identify the impact of such variables on each country's taxable capacity.3 Taxable capacity is the predicted tax-GDP ratio estimated from a regression, taking into account the country's speci fi c characteristics. The The quantitative analysis indicate that financial deepening, economic development and trade openness influence tax capacity, while corruption and inflation influence tax effort. The study employed ordinary least squares regression and vector autoregressive model for historical time series data sourced from the World Development Indicators and Bank of Ghana. A multi-step procedure was followed to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel data for 13 SADC countries1 . Firms that pay high taxes seem to place more value on the constant stream of tax deductions from the rental payments than on deductions from decreasing interest costs and amortization. Fragile states have a lower short-term tax buoyancy reflecting their institutional weaknesses. In order to describe this dissertation, I discuss each essay as the following. The study uses the Another more usual definition of taxable capacity is that it is the maximum amount that can be deducted from a country's income, consistent with the maintenance of that income in years to come. The taxable capacity of the individuals rises. Besley and Persson (2013) provide a useful theoretical framework for approaching tax system analysis, including the notion of tax capacity. Various determinants of tax bases have been selected to estimate the average rate and taxable effort as well as the taxable capacity of the states. increase state capacity. However, it was proved that such differences are not related to the specific features of socioeconomic development inherent in the constituent entities of the . I present three essays on income taxation in Pakistan. The study aims at discussing tax effort determinants, in general, and estimating a tax effort index for Jordan for the period 1990-2013, in particular. Tax effort is the index of the ratio 2. A change in any of these can shift the investment demand curve. Against this background, the substantive aim of this study was to assess the determinants of tax capacity and tax effort in the SADC. Conclusion This paper attempts to measure the tax capacity and tax effort of 14 major Indian states from 1992-92 to 2010-11 using Stochastic Frontier Analysis. The study uses the Determinants of state capacity in developing economies . While it is recognised that fiscal capacity is pivotal for state building and economic development, it is less clear what its origins are and what explains its cross-country . In this traditional approach, tax capacity (and hence effort) is We study the economic and political determinants of these investments. In this section, we summarize the main determinants of tax evasion listed in the economics literature. If income is doubled, the tax amount is also doubled. National innovative capacity is the ability of a country—as both a political and economic entity—to produce and commercialize a flow of new-to-the-world technologies over the long term. They have been a challenge, obstructing growth and sustainable development. Synopsis : Taxable Capacity in Developing Countries written by World Bank, published by Anonim which was released on 09 December 1962. Taxable capacity is a much debated concept. This study sought to analyze some determinants of the capital structure decisions of the Macedonian listed companies and a sample of Macedonian unlisted companies from the . Although tax capacity is assessed to forecast the potential tax revenues of budgets, actual data on tax revenues is used to calculate its determinants. Downloadable! From a tax policy perspective, the main objective of this paper is to give a quantitative Effective Capacity represents the maximum potential of any organization for producing commodities and rendering services in the presence of constraints over a specified period of time. But its nature of distribution and the rate of growth of national (also per capita income) are also important. These mobilized groups have also pushed for universal public services, as high . This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. Short-term buoyancy of personal income . determinants of voluntary tax compliance behavior of category A and B tax payers in Case of Dire Dawa City Administration 1.3.2. The study concluded that the determinants of low tax revenue in Pakistan are narrow tax base dependence on agricultural sector and informal nature of economy of Pakistan. The main objective of this study was to measure the tax capacity and tax effort in Jordan by using cross-sectional time series data for 59 countries during the period (2000-2017), where the modal was estimated by the least squares method and the normal results of the study, (OLS), the result of the study showed a positive relationship between the tax burden and the share of exports of GDP . One of the important factors for economic development is the existence of an effective tax system. In this paper, we estimate short- and long-term tax buoyancy for 44 sub-Saharan African (SSA) countries during 1980-2017 using time series and panel techniques. The quantitative analysis indicate that financial deepening,. I am interested in understanding determinants of tax compliance in contexts with limited state capacity. I also examine how increased use of technology affects tax systems. capacity, while profitability is relative measure of earning capacity. The analysis shows that common interest public goods, such as fighting external 1, 2020, pp. (i) The size of population: Taxable capacity is very much affected by the increase in national income and by the rate of growth in population. Methods and research design. Abstract: This study is centered on the determinants of taxable capacity in Nigeria, with taxable capacity viewed as the ability of the taxed person to bear the burden of the tax in relation to their source of income without experiencing a reduction in standard of living, or margin of profit and investment in the case of firms. Various determinants of tax bases have been selected to estimate the average rate and taxable effort as well as the taxable capacity of the states. To measure tax capacity we use Central Tax Revenue (% GDP) from the Government Revenue Database produced by the International Centre for Tax and Development (Prichard 2016).These tax measures are compiled from all available international sources, including the IMF Government . The study is important because change in determinants of tax revenue has a great impact on tax revenue collected as a result of financial sustainability for a nation. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption . The first essay investigates how taxes influence agents' earnings, compliance and business organization choices. We then use the four historical cases of tax reforms to shed light on the nature of political . Various determinants of tax bases have been selected to estimate the average rate and taxable effort as well as the taxable capacity of the states. the determinants of tax revenue in Kenya for the period 2007-2011 thus five years because it is government development period required. A multi-step procedure was followed to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel data for 13 SADC countries1 . This paper deals with the concept and empirical estimation of countries' taxable capacity and tax effort. My field work is based in the D.R. The results indicate that during the period An important obstacle to overcome is that, similar to other areas of . A multi-step procedure was followed to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel . If the increase in national income is greater than the growth in population, the par capita income goes up. One major strand of my research is taxation. Income is, however, regarded as the main tax base, because it is the determinant of taxable capacity of a person. Vol. Profit is defined by Iyer (1995) as "excess of return over outlay" . matter in the formation of effective tax and expenditure capacity of the state? One of the important factors for economic development is the existence of an effective tax system. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. I am an economist interested in development economics, public economics, and political economy.. My primary research agenda explores the determinants of state capacity and tax capacity in particular. This paper estimates taxable capacity, tax effort and tax burden with a view to examining the tax fairness perceptions and tax system efficiency. It employs a cross-country study from a sample of 110 developing and developed countries during 1994-2009. The study was able to estimate the determinants of tax effort and to rank each member state or country according to its tax effort. The revenue performance of any tax, including broad-based consumption taxes such as the Goods and Services Tax (GST), is limited by the environment within which it operates. (i) The size of population: Taxable capacity is very much affected by the increase in national income and by the rate of growth in population. Determinants of Tax Effort and Tax Capacity in Jordan During the Period (2000-2017). Policymakers can set the statutory rate, change the statutory base and attempt to enforce the tax, but many determinants of tax revenues are beyond their control. The study aims at discussing tax effort determinants, in general, and estimating a tax effort index for Jordan for the period 1990-2013, in particular. Download Taxable Capacity in Developing Countries Books now!Available in PDF, EPUB, Mobi Format. It refers to the maximum capacity that a country can contribute by the way of taxation both in ordinary and extra ordinary circumstances. My second agenda focuses on the origins of social ties (especially kinship) and their effects on development. Tax effort. The estimation results are then used as benchmarks to compare taxable capacity and tax effort in different countries. It implies, thus, that there must be a minimum sum which must be left with the people in order to ensure their continued ability and willingness to work. Fiscal capacity is defined as the capability of a fiscal system to raise tax revenues from a broad tax base (Besley and Persson Reference Besley and Persson 2011).This concept has often been proxied in a cross-section of countries as the tax-to-GDP ratio or similar tax effort indicators. We find that the long-term tax buoyancy is either one or slightly above one for most SSA countries. Determinants of Profitability: A Case Study of Listed Manufacturing Companies . Welcome! DETERMINANTS OF TECHNICAL EFFICIENCY DIFFERENTIALS 19 Study of Data Collection Procedures, by Ademola Ariyo and Adebisi Adeniran, Research Paper 80. An important feature of the process of structural transformation in developing economies is the formation of states capable of performing key administrative and economic functions. Government a measure of taxable capacity and the basis of legislative action, to the country . Part III explores in details the determinants of taxable capacity and the empirical approach to measure it. is defined as an index of the ratio between the share of the actual tax collection in gross domestic product and taxable capacity. National innovative capacity is not the realized level of innovative output per se but reflects more fundamental determinants of the innovation process. 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