The Relationship between Tax Revenue,Economic Growth and Defense Expenditure
| Autor: | Tang,Lien-Tsung, 唐連聰 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 Tax revenue is an important annual source of income for a country. National defense expenditures, economic growth, and construction of public works have long depended on abundant tax revenue. However, the continuous increase in the budget deficit in recent years has rendered it necessary for the government to adopt tax reform policies, such as increasing tax rates and expanding the tax base, as necessary measures to increase public revenue. The Taiwanese government implemented an integrated income tax system in 1998, which represented a major tax reform. By promoting this system, the government expected to achieve tax equity and an expansion of the tax base. This study examines the correlation between tax reform and economic growth and national defense expenditures after the implementation of the integrated income tax system. The researchers employed a seemingly unrelated regression equations （SURE） model to further verify and test whether external uncertainty factors affected observation values. The results of this study can serve as assessment indicators for the major tax reforms undertaken during the sampled period and provide a reference regarding government decision-making for national defense expenditures and other dimensions. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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