Araştırma Makalesi
Yıl 2016,
Cilt: 16 Sayı: Özel Sayı, 71 - 80, 15.11.2016
Öz
In this study, we explore the impact of ICT penetration on tax revenue. We test the hypothesis that ICT penetration contributes to increase in tax revenue by examining an unbalanced panel data set including the period 1990 to 2013 and using four ICT penetration indicators and three tax revenue indicators. Our largest sample includes 157 countries. We identified highly statistically significant positive correlation between ICT penetration and tax revenue by using univariate and multivariate time effect models. This finding is statistically significant and valid for four ICT penetration indicators and three tax revenue indicators. Our results suggest that ICT penetration increases tax revenue across countries between 1990 and 2013, controlling for other factors that may contribute to increase in tax revenue.
Anahtar Kelimeler
Kaynakça
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- Bird, R.M., Martinez-Vazquez, J., Torgler, B. (2004). Societal Institutions and Tax Effort in Developing Countries. International Studies Program Working Paper 04–06, Atlanta: Georgia State University.
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Toplam 20 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | İngilizce |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 15 Kasım 2016 |
| Gönderilme Tarihi | 16 Nisan 2016 |
| Yayımlandığı Sayı | Yıl 2016 Cilt: 16 Sayı: Özel Sayı |
Cited By
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International Journal of Research in Business and Social Science (2147- 4478)
https://doi.org/10.20525/ijrbs.v11i9.2106
Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India
Economic Change and Restructuring
Hrushikesh Mallick
https://doi.org/10.1007/s10644-020-09282-9
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