Tax revenue: trends in collection
Date
1987-03
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Abstract
The objective of this paper is to generate an empirical model that will show the collection trends of tax revenues at the national level. This will be very useful in forecasting the future tax that can be collected. It will also show how efficient the present tax structure, rates and system of administration in collecting tax returns. It will also be a good indicator of how efficient the existing policies are of bureau.
The study covers the period 1971 to 1985 and limits its discussion to the national government tax collections. This paper gives detailed consideration to some factors likely to affect tax levels in the Philippines. The variables determining the level of total tax collection are identified. Tax collections over the period of 1971 to 1979 have adjusted values.
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Keywords
Taxation, Tax revenue, Monetary policy, Financial industry, Government tax revenue