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Tax revenues in transition countries: Structural changes and their policy implications

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  • Ismoil Khujamkulov

Abstract

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the degree of openness, the share of the non-agricultural sector, the rate of population growth, the extent of urbanization, the density of population, the proportion of younger population, and the employment rate, the higher the ratio of taxes to GDP.

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  • Ismoil Khujamkulov, 2016. "Tax revenues in transition countries: Structural changes and their policy implications," WIDER Working Paper Series wp-2016-180, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-180
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    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-180.pdf
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