Measures of Tax Efforts Revisited: from Summary to Decomposable Tax Ratios

The chapter examines tax structure and its relation to good governance and economic development in the MENA countries. First, it discusses how different tax systems and tax structures in the region compared with other countries. MENA region can be characterized with low level of tax-to-GDP ratio compared to other groups of countries. However, tax systems considerably diverge within the region. Most importantly, whether having hydrocarbon revenues meaningfully divides the region's countries with respect to tax composition, tax levels, tax ratios and tax regimes. Literature suggests that natural resource revenue is also an important determinant of governance and institutional development that have impact on economic development, while good governance, a more legitimate and responsive state is an essential factor for a more adequate level of tax effort. Therefore, the second section of the study examines the relationships between taxation and good governance with emphasis on the MENA region.

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Tax Ratios: A Critical Survey

10.1787/9789264195622-en ◽

2001 ◽

Cited By ~ 10

Author(s):

Keyword(s):

Critical Survey ◽

Tax Ratios

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Analysis of Tax Structure Performance and its Ratio in Indonesia

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2021/v21i1430466 ◽

2021 ◽

pp. 1-11

Author(s):

Amri Amir ◽

Adi Bhakti ◽

. Junaidi ◽

Syahmardi Yacob

Keyword(s):

Income Tax ◽

Value Added ◽

Sales Tax ◽

Tax Revenue ◽

Tax Structure ◽

Value Added Tax ◽

Luxury Goods ◽

Average Value ◽

Tax Revenues ◽

Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

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Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008

Economics and Finance in Indonesia ◽

10.7454/efi.v63i2.570 ◽

2018 ◽

Vol 63 (2) ◽

pp. 97 ◽

Cited By ~ 2

Author(s):

Bimo Wijayanto ◽

Yogi Vidyattama

Keyword(s):

Impact Analysis ◽

Oil And Gas ◽

Compliance Rate ◽

Foreign Debt ◽

Personal Income ◽

Fiscal Sustainability ◽

Tax Revenue ◽

Asean Countries ◽

Distributional Impact ◽

Tax Ratios

Since 1983, Indonesian tax policy has been the subject of ongoing reforms in order to replace the old colonial tax arrangements, reduce income dependency from oil and gas, decrease the government's foreign debt and maintain its fiscal sustainability. Nevertheless, after 25 years of reform, actual Indonesian tax performance is still far from what might have been expected as Indonesia have one of the lowest total tax ratios among the ASEAN countries. This research show that the most recent changes put in place may have reduced potential tax revenue from personal income but an increase in the compliance rate.

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