Relationship between Company Income Tax, Institutional Quality: Tax Effort Ratio on Economic Growth of Selected West African Countries - Couverture souple

Agility, Michael Samuel

 
9786208433222: Relationship between Company Income Tax, Institutional Quality: Tax Effort Ratio on Economic Growth of Selected West African Countries
Couverture souple
ISBN 10 : 6208433223 ISBN 13 : 9786208433222
Editeur : LAP LAMBERT Academic Publishing, 2025

Synopsis

This book explores the relationships between Company Income Tax (CIT), Institutional Quality (IQ), and the Tax Effort Ratio (TER) and their collective impact on the economic growth of 15 West African countries from 2000 to 2022. It aims to understand how CIT influences economic growth and the moderating role of IQ. CIT, a key source of public revenue, and IQ, which shapes a nation's economic outcomes through its institutions, together with TER, measure taxation relative to economic capacity and provide insights into revenue effectiveness. Using a dynamic panel ARDL model, the study finds that CIT, IQ, inflation, and exchange rates negatively affect GDP, while trade openness positively influences growth. Institutional quality and trade openness further boost growth, while the MG model shows negative impacts of GDP and IQ on TER, with inflation and foreign direct investment having positive effects. The study provides critical recommendations for improving tax policies, institutional reforms, and attracting foreign investments to support sustainable growth.

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

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2025
Langue
anglais
ISBN 10 
6208433223
ISBN 13 
9786208433222
Reliure
Broché
Nombre de pages
132
Coordonnées du fabricant
non disponible
Personne responsable
KreGa Onlinehandel GmbH
4950000000000
info@krega-onlinehandel.de

Birkenweg 31
Brakel
33034
Allemagne