Do College Football Games Pay for Themselves? The Impact of College Football Games on Local Sales Tax Revenue

Purpose The purpose of this paper is to investigate the impact of tax audit, tax rate and tax penalty on sales tax compliance and examine the moderating effect of patriotism on the associations between tax audit, tax rate and tax penalty with sales tax compliance among Jordanian manufacturing small- and medium-sized enterprises (SMEs). Design/methodology/approach In this study, 660 questionnaires were distributed by using systematic random sampling to manufacturing SMEs in Jordan, after which a total of 385 useable questionnaires were deemed suitable for analysis. Partial least squares structural equation modelling (PLS-SEM) was used to validate the measurement model and structural model and the predictive relevance of the study’s model. Findings The findings showed that tax audit and tax penalty were positively associated with the level of sales tax compliance, whereas tax rate was insignificantly associated with sales tax compliance. They also demonstrated the moderating significant effect of patriotism on the relationship between tax penalty, tax audit and tax rate with sales tax compliance. Research limitations/implications Tax authorities and policymakers in developing majority societies in developing countries and in other Arab countries, especially in Jordan may use the results to focus their interest on the formulation of policies founded on the outcomes of the study to strengthen eligible SMEs to comply to further boost their sales collections. Originality/value This study extends the deterrence theory in the context of sales tax compliance by proposing the moderating effect of patriotism in the deterrence theory on sales tax compliance among SMEs. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended deterrence theory with patriotism as a moderating variable as well as its implications for theory and practice was also discussed.

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Failure to launch: Measuring the impact of sales tax nexus standards on business activity

Journal of Public Economics ◽

10.1016/j.jpubeco.2021.104476 ◽

2021 ◽

Vol 201 ◽

pp. 104476

Author(s):

Richard Beem ◽

Donald Bruce

Keyword(s):

Sales Tax ◽

Business Activity ◽

The Impact

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Impact of trade facilitation reforms on tax revenue

Journal of Economic Studies ◽

10.1108/jes-03-2016-0054 ◽

2017 ◽

Vol 44 (5) ◽

pp. 765-780 ◽

Cited By ~ 1

Author(s):

Sena Kimm Gnangnon

Keyword(s):

Developing Countries ◽

Fixed Effects ◽

Data Availability ◽

Empirical Literature ◽

Future Research ◽

Tax Revenue ◽

Trade Facilitation ◽

Content Type ◽

The World ◽

The Impact

Purpose The purpose of this paper is to contribute to the empirical literature of the macroeconomic effect of trade facilitation reforms by examining the impact of the latter on tax revenue in both developed and developing countries. The relevance of the topic lies on the fact that at the Bali Ministerial Conference of the World Trade Organization (WTO) in 2013, Trade Ministers agreed for the first time since the creation of the WTO (in 1995) on an Agreement to facilitate trade around the world, dubbed Trade Facilitation Agreement (TFA). The study considers both at-the-border and behind-the border measures of Trade Facilitation. Design/methodology/approach To conduct this study, the authors rely on the literature related to the structural factors that explain tax revenue mobilization. The authors mainly use within fixed effects estimator. The analysis relies on 102 countries (of which 23 industrial countries) over the period 2004-2007 (based on data availability). A focus has also been made on African countries, within the sample of developing countries. Findings The empirical analysis suggests evidence of a positive and significant effect of trade facilitation reforms on non-resources tax revenue, irrespective of the sample of countries considered in the analysis. Research limitations/implications This finding should contribute to dampening the fear of policymakers in developing countries, including Africa that the implementation of the TFA would entail higher costs, without necessarily being associated with higher benefits. An avenue for future research would be to extend the period of the study when data would be available. Originality/value To the best of the authors knowledge, this study had not been performed in the literature of the determinants of tax revenue mobilization, although fact-based analysis was performed.

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Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory

ISRA International Journal of Islamic Finance ◽

10.1108/ijif-07-2017-0011 ◽

2018 ◽

Vol 10 (2) ◽

pp. 251-262

Author(s):

Hairul Azlan Annuar ◽

Khadijah Isa ◽

Salihu Aramide Ibrahim ◽

Sakiru Adsebola Solarin

Keyword(s):

Cash Flow ◽

Positive Impact ◽

Tax Revenue ◽

Corporate Tax ◽

Gradual Reduction ◽

Content Type ◽

Ibn Khaldun ◽

Tax Rate ◽

Optimal Tax ◽

The Impact

Purpose The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve. Design/methodology/approach The paper analyses time series data for the period 1996 to 2014 using the autoregressive distributed lag (ARDL) approach. Findings The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal tax rate is 25.5156 per cent. Inferentially, a positive relationship exists between the two variables prior to the optimal tax rate, and a negative relationship prevails afterwards. A further test of causality shows a long-run unidirectional causality between corporate tax rate and corporate tax revenue. Research limitations/implications First, it should be noted that the policy was not implemented in isolation. Several other tax incentives were given to corporate tax payers, and therefore, such incentives should be controlled for to have a more insightful evaluation of the policy. Second and most important, there is a need to investigate whether the increased cash flow available to firms as a result of the reduction in the corporate tax rate adds value to firms. It is also necessary to investigate whether firms’ stakeholders benefited from the increased cash flow or was there managerial diversion of firms’ resources. Practical implications The policy of gradual reduction of the corporate tax rate in Malaysia is suspected to have a positive impact on the productivity of Malaysian companies, which has contributed to an increase in corporate tax revenue. It also has a positive impact on the economic growth of the country. It means that the lower corporate tax rate has actually reduced the cost of doing business in the country. Originality/value The benefit of increased corporate tax revenue needs to be investigated empirically for insightful policy evaluation. In Malaysia, however, such investigation is close to non-existent to the best knowledge of the researchers. Thus, the present study aims at investigating the impact of the policy of gradual reduction of the corporate tax rate on corporate tax revenue over an 18-year period from 1996 to 2014.

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The Impact of Competitive Markets on Recruiting: Lessons from Collegiate Athletics

Management of Organizations Systematic Research ◽

10.1515/mosr-2018-0002 ◽

2018 ◽

Vol 79 (1) ◽

pp. 25-35

Author(s):

Cary A. Caro

Keyword(s):

High School ◽

Labour Market ◽

College Athletics ◽

College Football ◽

Collegiate Athletics ◽

High School Athletes ◽

New Markets ◽

Brand Recognition ◽

Football Programs ◽

The Impact

AbstractConference realignment in NCAA college athletics impacted traditional rivalries and affiliations as it took shape from 2010 to 2013. As schools traded conferences, their college football programs were left to compete against new foes, and in new markets for high school athletes. The impact of brand recognition, prestige, and new conference affiliation on recruiting are examined herein. The findings of the market competitive externalities are important for every labour market in which business opt to compete.

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The Impact of Indonesian Economic Growth on Tax Revenue Ratio, Goverment Expenditure Ratio and Macroeconomic Aspects in The Period of 1997-2016

International Journal of New Technology and Research ◽

10.31871/ijntr.4.9.27 ◽

2018 ◽

Vol 4 (9) ◽

Author(s):

Rosalendro Eddy Nugroho

Keyword(s):

Economic Growth ◽

Tax Revenue ◽

The Impact

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The Tax Revenue in Iraq Between the Efficiency of Tax Administration and the Elements of the Success of the Tax System

Iraqi Administrative Sciences Journal ◽

10.33013/iqasj.v1n2y2017.pp53-73 ◽

2017 ◽

Vol 1 (2) ◽

pp. 53-73

Author(s):

.Mohamed Helou Daoud Al-Khorsan ◽

Hana Ali Hussein Al-Quraishi ◽

Ziad Taher Mohamed Ali

Keyword(s):

Fiscal Policy ◽

Tax Revenue ◽

Tax Administration ◽

State Budget ◽

Tax System ◽

Economic Changes ◽

Tax Revenues ◽

Political Ideas ◽

Modest Contribution ◽

The Impact

There is growing interest by governments in different systems of government in which political ideas which it believes, taxes as instruments of fiscal policy, seeking to achieve through which political, social and economic goals as well as "financial targets, as the tax policy formulated objectives and plans its revenues consistently and harmony with the objectives of economic policy in general, In the context of the tax reform, different countries have resorted to the search for possible alternatives to maintain a financially, economically and socially effective fiscal policy. Iraq should not be different from these countries. It establishes a fiscal policy to achieve tax revenues by activating the role of the tax system to strengthen the budget in the light of economic changes and financial crises in recent years, The main reason for the need to activate the tax system in Iraq is the very modest contribution of tax revenues within the state budget, To address the reasons for the low contribution of tax revenues it is necessary to identify the elements of the success of the tax system and discuss the tax revenue in two aspects The level of general headquarters and branches on the one hand, and knowledge the facilities or obstacles which is provided by the tax system to increase the proceeds of the receipt of the other, and finally reach the reform of the tax system, which we find an important requirement for the reform of the Iraqi financial and economic system in this time, In this context, the study deals with the tax revenues in Iraq as planned by the tax administration in accordance with the statistics of the tax administration and then identify the impact of the tax system in making the proceeds low for public revenues.

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