Determinants of tax revenue share in the Philippines
| dc.contributor.advisor | Reside, Renato | |
| dc.contributor.author | Magayanes, Dancyl R. | |
| dc.date.accessioned | 2025-01-27T05:33:33Z | |
| dc.date.available | 2025-01-27T05:33:33Z | |
| dc.date.issued | 2008-04 | |
| dc.description.abstract | Philippines, like other ASEAN nations, has shown a decline in revenue collections starting 1997 contributing to large fiscal deficits. However, beginning 2001, other ASEAN countries have recovered while the Philippines has yet to improve to go back to the pre-1997 level. This paper will focus on the tax revenue since it comprises a large part of government revenue. This paper uses time series data for the Philippines during 1979-2006 to analyze the determinants of tax revenue share in the Philippines. The results show that both Consumption and Government Expenditures in proportion to GDP significantly affects the tax revenue of the country. Other factors include per capita GDP, fiscal deficit per GDP, Investments per GOP, Net exports per GDP, and population density. | |
| dc.identifier.uri | https://selib.upd.edu.ph/etdir/handle/123456789/4255 | |
| dc.language.iso | en | |
| dc.subject | Tax revenue | |
| dc.subject | Taxation | |
| dc.subject | Government policy | |
| dc.subject | Government tax | |
| dc.subject | Fiscal policy | |
| dc.title | Determinants of tax revenue share in the Philippines | |
| dc.type | Thesis |