Tax structure for the Africa (30), Asia-Pacific (24), LAC and OECD averages as a percentage of total tax revenues and as a percentage of GDP, 2019

2021 ◽  
Keyword(s):  
Asia Pacific ◽  
Tax Structure ◽  
Tax Revenues

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

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.

scholarly journals Implications of the COVID-19 pandemic on tax revenues level in the Republic of Serbia

2021 ◽  
Vol 14 (1) ◽  
pp. 68-86
Author(s):  
Branimir Kalaš
Keyword(s):  
Value Added ◽  
Public Expenditures ◽  
Tax Structure ◽  
Negative Effects ◽  
Average Growth ◽  
Tax Revenues ◽  
The World ◽  
The Subject ◽  
The Republic ◽  
Public Revenues

The issue of achieved tax revenues in important for every country, especially today in the conditions of the current COVID-19 pandemic. The negative effects of coronavirus are reflected in increased health and economic risk which is manifested in the deterioration of the macroeconomic framework in the world. The aim of this paper is to point out the importance of tax revenues that they have in the tax structure, especially in crisis situations. The subject of the paper includes the analysis of monthly trend of tax revenues in the Republic of Serbia for the period January-October 2020. The results of the analysis indicate that average tax revenues were 2.21% during the observed period. Although a deficit of 34.484 million dinars was recorded in the first ten months, it is positive that public revenues average increased by 2.47% which is slightly higher than the average growth of public expenditures of 1.68%. Since value added tax and excises are the most important tax forms in the structure of the Republic of Serbia, policymakers should focus on stimulating consumption in order to produce positive implications for generating revenues.

Auswirkungen der Globalisierung auf die Struktur der Besteuerung

2012 ◽  
Vol 13 (1-2) ◽  
pp. 4-18 ◽  
Author(s):  
Johannes Becker ◽  
May Elsayyad ◽  
Clemens Fuest
Keyword(s):  
Developed Countries ◽  
Oecd Countries ◽  
Tax Revenue ◽  
Tax Structure ◽  
Corporate Tax ◽  
Tax Revenues ◽  
Theoretical Predictions ◽  
National Governments ◽  
Over Time ◽  
Tax Structures

AbstractThis paper reviews theoretical predictions on the likely effect of globalization on tax revenues and tax structures in developed countries. The predictions are then confronted with data from OECD countries. The evidence suggests that, in contrast to wide-held views, globalization only marginally affects tax revenues and structures. Most importantly, while it is often assumed that globalization would undermine national governments’ ability to tax mobile businesses, corporate tax revenue has increased over time. Overall, the tax systems in developed countries are highly stable in terms of both revenues and tax structure.

scholarly journals Changes in European tax systems during economic downturn

2010 ◽  
Vol 1 (1) ◽  
pp. 7-23
Author(s):  
Janusz Kudła
Keyword(s):  
Tax Competition ◽  
New Economic Geography ◽  
Economic Downturn ◽  
Tax Rates ◽  
Tax Structure ◽  
Homogeneous Groups ◽  
Tax Revenues ◽  
Structure Changes ◽  
Tax Systems ◽  
Main Basis

The article includes an analysis of relative changes in tax structure during the period between 2007-2008, based on data of tax revenues from 27 countries of EU and short requests for discretionary tax rates changes occurring in 2009-2010. For the quantitative analysis we used k-mean cluster analysis procedure identifying relatively homogeneous groups of European states based on selected tax structure features. Thus the basic patterns of tax systems had been distinguished for the period before the economic downturn (by convention in 2006) and then we were looking for trends in tax systems’ structure. Changes in taxation, both in terms of tax burden, as well as changes in tax rates are mainly concentrated in the European peripheries, which are accompanied by heterogeneous changes in production. This arrangement supports theories of tax competition stemming from the new economic geography. Member countries of EU experiencing deep economic downturn alter their tax structure, rather by the types of tax than by economic functions of taxes. Countries are trying to raise the taxes which were previously the main basis of their tax revenues or raise those which revenues decrease the most.

scholarly journals The Tax Reform Act of 1986 and the Cost of Capital

1987 ◽  
Vol 1 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Alan J Auerbach
Keyword(s):  
Tax Reform ◽  
Major Change ◽  
The United States ◽  
Capital Allocation ◽  
Investment Incentives ◽  
Tax Structure ◽  
Business Investment ◽  
Tax Revenues ◽  
The Cost ◽  
The Relationship

The broad outlines of the recently passed Tax Reform Act of 1986 suggest a shift in the tax burden toward business. Over the five-year period 1987-1991, corporate tax revenues are projected to increase by $120.3 billion with individual tax revenues declining by $121.9 billion. It is natural to conclude that business investment in plant and equipment will be discouraged by this shift. Yet the relationship between tax revenues and investment incentives is a complicated one, particularly when the change in business tax revenues is accompanied by a major change in the tax structure producing these revenues. This paper's primary aim is to discuss the channels through which this major change in the tax structure will affect the incentives for business investment. Among the related questions discussed are the law's impact on the efficiency of capital allocation; corporate debt-equity ratios; corporate mergers and takeovers; tax shelter activity and the nonpayment of taxes by individuals and corporations; the strength of foreign investment in the United States; and the market value of the equity shares of U.S. corporations.

scholarly journals The Predictability and the Flexibility of Tax Revenues in Pakistan

1962 ◽  
Vol 2 (2) ◽  
pp. 189-214
Author(s):  
A. H. M. Nuruddin Chowdhury
Keyword(s):  
Developing Country ◽  
Tax Structure ◽  
Tax System ◽  
Tax Revenues ◽  
National Output

Evolving an efficient tax system is a major concern in any developing country, because the pace and viability of development programmes depends heavily on the tax system. An efficient tax system should satisfy tests on many counts. This paper analyses two aspects of Pakistan's tax structure, namely, its predictability and its flexibility. In Section I, the efficacy of the revenue estimating procedures in Pakistan is analysed. Section II contains a discussion on the flexibility of the central tax revenues with respect to changes in the national output.

Germany's Asia-Pacific Empire

2009 ◽  
Author(s):  
Charles Stephenson
Keyword(s):  
Asia Pacific
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