TAX REVENUE PERFORMANCE IN SUB-SAHARAN AFRICA COUNTRIES: ARE THERE EMPIRICAL EVIDENCE FOR MACROECONOMIC VARIABLES?

Autor:	Nosakhare Liberty Arodoye, Milton A. Iyoha, Dickson E. Oriakhi
Rok vydání:	2020
Předmět:	Tax revenue Sub saharan Range (statistics) Economics Monetary economics Empirical evidence Taxable income Generalized method of moments
Zdroj:	Oradea Journal of Business and Economics. 5:69-81
ISSN:	2501-1596 2000-2017
Popis:	This study, examines the dynamic effects of macroeconomic factors on the overall tax revenue performance of thirty-three (33) Sub-Saharan African countries for eighteen years that range from 2000-2017 employing the system generalized method of moments methodology. This study provides empirical evidence for the dynamic and significant effects of macroeconomic variables on tax revenue performance in SSA countries. Arising from our empirical findings, the study recommends that, on the average, governments of SSA countries should establish the necessary macroeconomic preconditions for the effective and efficient administration of the countries’ tax systems to further boost her taxable capacity and fiscal surpluses.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::612b2854c0e84613420c250aad9a3047 https://doi.org/10.47535/1991ojbe098 Zobrazit plný text záznamu