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The determinants of tax revenue: A study of Southeast Asia

Author

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  • Nguyen Minh Ha
  • Pham Tan Minh
  • Quan Minh Quoc Binh

Abstract

This study identifies the determinants of tax revenue in Southeast Asia based on a balanced dataset of eight countries. By employing static (pooled Ordinary Least Squares (OLS), fixed effects (FE) model, random effects (RE) model and Driscoll-Kraay standard error) as well as dynamic panel data (system–generalized method of moments) regression techniques, we show that the openness of the economy, foreign direct investment (FDI), the ratio of foreign debt to the gross domestic product (GDP), the share of value added in industry to GDP have positive impacts on tax revenue, and official development assistance has a negative impact. We suggest that Southeast Asian countries design better policies in international trade as well as attract FDI, speed up the process of economic restructuring, and enhance the capacity to mobilize, manage, and use foreign debt and assistance in order to collect more taxes.

Suggested Citation

  • Nguyen Minh Ha & Pham Tan Minh & Quan Minh Quoc Binh, 2022. "The determinants of tax revenue: A study of Southeast Asia," Cogent Economics & Finance, Taylor & Francis Journals, vol. 10(1), pages 2026660-202, December.
    • Handle: RePEc:taf:oaefxx:v:10:y:2022:i:1:p:2026660
    DOI: 10.1080/23322039.2022.2026660
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    Cited by:

    1. Narciz Balasoiu & Iulian Chifu & Marian Oancea, 2023. "Impact of Direct Taxation on Economic Growth: Empirical Evidence Based on Panel Data Regression Analysis at the Level of Eu Countries," Sustainability, MDPI, vol. 15(9), pages 1-32, April.
    2. Vera Mirovic & Branimir Kalas & Nada Milenkovic & Jelena Andrasic, 2023. "Different modelling approaches of tax revenue performance: The case of Baltic countries," E&M Economics and Management, Technical University of Liberec, Faculty of Economics, vol. 26(3), pages 20-32, September.

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