scholarly journals MACROECONOMIC DETERMINANTS OF TAX REVENUE AND TAX EFFORT IN SOUTHEAST ASIAN COUNTRIES

2021 ◽  
Vol 6 (2) ◽  
pp. 253
Author(s):  
Prianto Budi Saptono ◽  
Gustofan Mahmud
Keyword(s):  
Trade Openness ◽  
Southeast Asian ◽  
Policy Implications ◽  
Tax Revenue ◽  
Fe Model ◽  
Asian Countries ◽  
Estimation Model ◽  
Tax Effort ◽  
Macroeconomic Indicators ◽  
Southeast Asian Countries

This paper analyzes macroeconomic indicators that determine tax revenues in six Southeast Asian countries during 2008 – 2019. The estimation results are then used to predict the value of taxable capacity to construct the deal of tax effort. Using the FE model equipped with the Driscoll-Kraay standard errors, this study finds positive and significant effects of per capita income, manufacturing, and trade openness on the actual tax-to-GDP ratio and tax effort. In contrast, inflation is considered a different determinant because of its insignificant effect on the two measures of tax performance. In addition, the authors also classify countries into three other groups based on the actual level of tax revenue and the effort put into collecting taxes. The benchmarks used to rank countries are all sample countries’ median substantial tax revenue and the tax effort index 1. Regardless of the classification, several policy implications are offered to increase tax collection productivity by focusing on the revenue bases used in the estimation model. Keywords: Tax Revenue, Tax Capacity, Tax Effort, Southeast Asia, Panel DataJEL: H2, O1, O2

scholarly journals The Effect of International Trade on Food Security at Southeast Asian Countries

2020 ◽  
Vol 16 ◽  
Keyword(s):  
International Trade ◽  
Food Security ◽  
Panel Data ◽  
Food Insecurity ◽  
Fixed Effects ◽  
Agricultural Land ◽  
Southeast Asian ◽  
Policy Implications ◽  
Asian Countries ◽  
Southeast Asian Countries

For decades, although the world has made significant progress in the fight against hunger, food insecurity has been considered as the top concern of countries, especially developing countries. In this study, we use panel data of 10 Southeast Asian countries for the period from 2000-2015 to evaluate the effect of international trade on food security. Applying panel data regression methods such as fixed effects model (FE), random effects model (RE), and feasible generalized least squares model (FGLS), the results show the positive impact of international trade on food security on all three aspects of food availability, stability, and access at each country. Besides, other factors such as agricultural productivity, the share of agricultural land over the total land area, percentage of farmers in total population, and inflation also affect to food security of Southeast Asian countries on several aspects. Based on the results, we propose some policy implications for Southeast Asian countries to deal with food insecurity problems.

scholarly journals Financial Development and Renewables in Southeast Asian Countries—The Role of Organic Waste Materials

2021 ◽  
Vol 13 (16) ◽  
pp. 8748
Author(s):  
Thu Thuy Nguyen ◽  
Van Chien Nguyen
Keyword(s):  
Financial Development ◽  
Organic Waste ◽  
Agricultural Land ◽  
Negative Impact ◽  
Trade Openness ◽  
Southeast Asian ◽  
Waste Materials ◽  
Asian Countries ◽  
Cointegration Tests ◽  
Southeast Asian Countries

This paper aims to fill the existing gap by investigating the linkage between organic waste materials, financial development and renewables in Southeast Asia; this is the very first study covering this area. Using panel data of ten economies in this area in the period of 1990–2016 and estimating the advanced regression method in statistics of pooled mean group (PMG) estimates, the paper aims to examine the panel unit root tests in the first and second generations, as well as cointegration tests followed by Pedroni, Kao, and Westerlund tests; the results demonstrate that there is a negative impact from financial development on renewables. Further, biofuel processing is consistent with renewables that are predominantly made from organic matter and wastes. In addition, biofuel sources can be proxied by three factors, namely agricultural land, forest land, and number of heads of cattle livestock. The agricultural land has a negative and statistically significant impact on renewables while cattle livestock has a positive effect in the long run. Additionally, a higher level of trade openness has a lower level of renewables in the case of Southeast Asian countries.

THE IMPACT OF TAX CUT ON FOREIGN DIRECT INVESTMENT: A CASE STUDY IN SOUTHEAST ASIAN COUNTRIES

INFO ARTHA ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 13-27
Author(s):  
Rusman Affandi Nasution
Keyword(s):  
Foreign Direct Investment ◽  
Direct Investment ◽  
Trade Openness ◽  
Control Variable ◽  
Fixed Effect Model ◽  
Southeast Asian ◽  
Gdp Growth ◽  
Asian Countries ◽  
The Impact ◽  
Southeast Asian Countries

In this paper, we have examined the impact of tax cut on foreign direct investment (FDI) in Southeast Asian countries as a response to the debatable issue of the relationship between tax cut policy and FDI. We use corruption perception index and government effectiveness as the control variable, as well as other economic and demographic variables such as GDP growth, tax revenue, inflation, unemployment and population growth. Using Fixed Effect Model on panel data for a period of 1997-2016 adopted from World Bank, UNCTAD, and various websites, our findings suggest that in Southeast Asian countries, even though corporate tax cut policy gives a negative effect on FDI, this tax cut policy is not the main factor that induce investors. It is trade openness and GDP growth which become the reasons for investors to invest in this region. Moreover, the effect of government performance has played pivotal role in attracting FDI inflows.

scholarly journals BASE EROSION, PROFIT SHIFTING (BEPS) AND TAX REVENUE: ANALYSIS IN SOUTHEAST ASIAN COUNTRIES

2020 ◽  
Vol 1 (35) ◽  
pp. 1-8
Author(s):  
Kien Trung Tran ◽  
Mot Van Muoi Huynh
Keyword(s):  
Multinational Corporations ◽  
Direct Investment ◽  
Southeast Asian ◽  
Tax Revenue ◽  
Asian Countries ◽  
Profit Shifting ◽  
Tax Havens ◽  
Asean Countries ◽  
The Impact ◽  
Southeast Asian Countries

This paper analyzes the impact  of base erosion and profit shifting (BEPS)on tax revenue in Southeast Asian countries for the period of 2012-2017. ASEAN countries are mostly developing countries with  little experience dealing with the aggressive tax strategies of multinational corporations (MNEs). Accordingly, measuring the impact of BEPS on tax revenue in Southeast Asian countries is essential and urgent. Specifically, this paper measures BEPS by offshore index using the Offshore Investment Matrix approach proposed by UNCTAD (2015). According to this approach, 3.6% of inflow foreign direct investment in six Southeast Asian countries for the period of 2012-2017 originated from tax havens and specialpurpose tax countries. The empirical simulation shows that about $ 2.195 billion of the tax revenue of Southeast Asian countries in2017 is lost because of BEPS.

Factors Affecting Bank Risk-Taking: Evidence from Southeast Asian Countries

2016 ◽  
Vol 23 (2) ◽  
pp. 120-136
Author(s):  
NGUYEN THANH LIEM ◽  
TRAN HUNG SON ◽  
HOANG TRUNG NGHIA
Keyword(s):  
Risk Taking ◽  
Southeast Asian ◽  
Bank Risk ◽  
Asian Countries ◽  
Factors Affecting ◽  
Southeast Asian Countries

Transboundary Haze-Free for Southeast Asian Countries by 2020: A Delusional Vision?

2020 ◽  
Vol 24 (02) ◽  
pp. 1923-1929
Author(s):  
Nurhidayatuloh ◽  
Febrian ◽  
Mada Apriandi ◽  
Annalisa Y ◽  
Helena Primadianti Sulistyaningrum ◽  
...  
Keyword(s):  
Southeast Asian ◽  
Asian Countries ◽  
Southeast Asian Countries
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