چکیده:
The tax capacity is one of the main concepts in public finance and
provides the required information on state economic power in
mobilizing the tax resources for responding the financial problems
and execution of economic policies. For this purpose, the main
objective of this paper is to estimate the tax capacity for oil
exporting countries over the period of 1995-2008 by applying panel
data approach. The summary of results indicates that the GDP per
capita and trade openness are the main factors affecting the ratio of
tax revenue to GDP. Also, the empirical findings of this study
reveal that countries with a low share of oil exports have more
Potential tax capacities. Moreover, the potential tax capacity of Iran
is the same as its actual tax during the period of study.
خلاصه ماشینی:
"τ= it represents the tax capacity to GDP ratio for country i at time t; xit= represents variables affecting tax revenue for country i at time t; β = is a vector of unknown parameters, vit = is the statistical noise, known as the disturbance, or error term.
Botlhole (2007) contributes to the empirical literature on the principal determinants of tax-GDP ratio in sub-Sahara Africa by means of an interaction term introducing the notion that the effect of resource revenues is conditional on the quality of institutions.
The results show that there is a positive relationship between the logarithm of GDP per capita and the logarithm of degree of trade openness, and there is a positive relationship between the logarithm of GDP per capita and the ratio of tax revenue to GDP in selected oil exporting countries.
Conclusions The results of this paper show that there is a positive relationship between the logarithm of GDP per capita and the logarithm of degree of trade openness, and there is a positive relationship between the logarithm of GDP per capita and the ratio of tax revenue to GDP in selected oil exporting countries.
Also logarithm of the value added of industry sector in major oil exporting countries has a negative impact on tax revenue to GDP ratio.
Also logarithm of the value added of industry sector in major oil exporting countries has a negative impact on tax revenue to GDP ratio."