The determinants of tax buoyancy: The determinants of tax buoyancy in developing nations: an experience from the Southern Africa Developing Countries - Couverture souple

Mavesere, Ithiel Munyaradzi; Garikai Bonga, Wellington

 
9783844383072: The determinants of tax buoyancy: The determinants of tax buoyancy in developing nations: an experience from the Southern Africa Developing Countries
Couverture souple
ISBN 10 : 3844383077 ISBN 13 : 9783844383072
Editeur : LAP Lambert Academic Publishing, 2011

Synopsis

Southern African Development Community (SADC) countries, like many other developing countries face difficulties in raising tax revenue for public purposes. This study uses panel data for fourteen SADC countries during 1994-2005 to analyse empirically the determinants of tax buoyancy in developing nations. Among the variables identified as affecting annual tax buoyancy is monetization, with empirical results confirming its importance. The results have shown that the way monetization is handled in the developing nations affects annual tax buoyancy negatively. Other variables that have been found to be affecting tax buoyancy in developing nations include the growth in the agricultural and industrial sector contribution to national income, external aid growth, growth of fiscal deficit and growth of total expenditure. The determinants of tax buoyancy have been suggested following the tax handle theory advice. The study yielded such results because quality dimension of tax performance have been considered, which has been neglected by many previous authors .

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

À propos des auteurs

Mavesere I.M.hold an MSc (Econ) (UZ),BSc(Econ)(UZ) and Diploma in Education(UZ). Currrently a lecturer in the Economics Department,University of Zimbabwe. Interested international,public sector and monetary economics. Bonga W.G. holds an MSc(Econ)(UZ) and BSc (Econ). Currently with the Zimbabwe Revenue Authority as a revenue officer.

Mavesere I.M.hold an MSc (Econ) (UZ),BSc(Econ)(UZ) and Diploma in Education(UZ). Currrently a lecturer in the Economics Department,University of Zimbabwe. Interested international,public sector and monetary economics. Bonga W.G. holds an MSc(Econ)(UZ) and BSc (Econ). Currently with the Zimbabwe Revenue Authority as a revenue officer.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP Lambert Academic Publishing
Date d'édition
2011
Langue
anglais
ISBN 10 
3844383077
ISBN 13 
9783844383072
Reliure
Broché
Nombre de pages
100
Coordonnées du fabricant
non disponible
Personne responsable
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