This study aimed to examine the impact of determinants of tax revenues represented by (GDP per capita, value added of the industrial sector, and value added of the agricultural sector) on the tax revenues of the Arab countries represented by (Jordan, Egypt, and Lebanon) for the period of time (2000-2020). The study used the analysis of time series and cross-sectional data using the autoregressive distributed lag model (ARDL) to test the hypotheses of the study. The results of the analysis of the autoregressive distributed lag model, showed that GDP per capita, value added of the industrial sector, and value added of the agricultural sector have a positive and significant impact on the tax revenues of the Arab countries (Jordan, Egypt, and Lebanon) in the long run. Therefore, the per capita GDP, the value added of the industrial sector, and the value added of the agricultural sector are good determinants of tax revenues in the Arab countries. The study reached a number of recommendations, the most important of which is to work to reduce taxes on economic sectors such as the industrial and agricultural sectors, which stimulates an increase in production and employment, and increases the tax base, thus increasing tax revenues.

Abstract Background: A lower tax morality leads to an increased readiness to become active in the unofficial economy and causes the lack of public revenues. Objectives: The aim of this paper is to investigate determinants that shape tax morale of Croatian citizens. Methods/Approach: An ordered logit model is employed to evaluate which determinants shape tax morale of Croatian citizens. Data for the research were collected from 2,000 face-to-face interviews conducted in Croatia in late 2015. Results: The descriptive analysis illustrates that 52 percent of respondents reported a high level of tax morale, 26 percent of respondents have a low tax morale, while 8 and 14 percent have a mid-low and a mid-high tax morale, respectively. The ordered logit analysis revealed that gender, age, financial situation, region, and participation in the unofficial economy have an impact on the tax morale. Conclusions: Besides socio-demographic, socio-economic, and spatial determinants, a great number of sanctions for participation in informal activities also shapes tax morale of the Croatian citizens. More precisely, marginal effects show that those perceiving the expected sanctions as “normal tax or social security contributions due, plus a fine or a prison sentence” have by 6.3 percentage points higher probability of reporting the highest tax morale than others.

This article makes use of individual data from 2004 to 2008 on owners of closely held businesses in Sweden to estimate the role of both tax and non-tax determinants in the choice to be a closely held corporation (CHC) versus a proprietorship. Although lower-income individuals face relatively neutral incentives, higher-income households face strong tax incentives to be corporate. The data suggest a strong response to these tax incentives. Many conventional non-tax determinants are confirmed in the data as well. Copyright 2013 The Author 2013. Published by Oxford University Press on behalf of Associazione ICC., Oxford University Press.

Universally, Tax Culture is not a very common topic but it is critical to administrative governance and economic development. This article argues that the Tax Culture of any milieu is an assemblage of various indices and criteria. These include the history of taxation; tax laws; tax information; tax education; tax revenue mobilization; tax system transparency; tax delinquency; tax dispute resolution; and taxpayer satisfaction. The article sheds light on these instrumental wheels of the Tax Culture of Ghana by providing the research results of field surveys conducted a decade and a half ago. Though dated, any observer of the Tax Culture of Ghana, and indeed of much of Africa and the Global South, will realize that little has since changed. In some instances, the article provides more up-to-date evidence beyond the 2005 data. The article goes beyond an assessment of the Tax Culture of Ghana and articulates recommendations for improving the same. Additionally, it attempts to interconnect issues of Taxation, Good Governance, and Legal Pluralism. Although popular themes in public discourse in Africa today, these concepts are often spoken of in different thematic spheres other than taxation. The article links these themes in practical and concrete ways to taxation, cast in the light of historical institutionalism – an examination of the institutions of taxation, governance, and traditional authority as they interacted through time.

Small businesses tend to rely on external service providers (tax practitioners, accountants, lawyers and bookkeepers) for assistance with their tax affairs. Payments to external service providers clearly affect a small business’s tax compliance costs. This study uses multiple regression analyses to investigate the key drivers of small business external tax compliance costs. This will assist Revenue Services in understanding what factors (determinants) could increase a small business’s external tax compliance costs and might assist in managing tax compliance behaviour and contribution.Overall, the results show that although the legal form, age, use of small business tax concessions, level of education of the respondents and the type of accounting system used are statistically significant determinants of external tax compliance costs, turnover is the greatest determinant. The results also indicate that external tax compliance costs are regressive in relation to the size of a business, confirming previous research findings in this arena.

This study examines the determinants of the disclosure of segment-level tax expense. Segment reporting rules require firms to report segment-level profit using a definition of earnings that is consistent with profit measures used for internal reporting. Thus, we expect firms using after-tax performance measures for internal reporting to define segment-level profit on an after-tax basis. However, given the ambiguous nature of segment reporting rules, firms with higher proprietary costs of disclosure may choose to report segment-level profit on a pre-tax basis, thus avoiding segment-level tax reporting. We find that only 13.8% of all multi-segment firms report after-tax profits at the segment-level. Using the presence of after-tax CEO incentives as a proxy for the internal use of after-tax segment performance (Phillips 2003), we find a positive association between after-tax incentive use and segment-level tax reporting in our full sample. We also find a negative association between effective tax rates and segment-tax reporting; suggesting firms engaging in tax avoidance are less likely to disclose segment-level taxes. We then split our sample of firms into those defining segments along geographic rather than non-geographic lines and find that the use of after-tax incentives increases the likelihood of reporting only for non-geographic-based operating segments, while proprietary costs of disclosure (i.e., ETRs) only decrease the likelihood of reporting for geographic-based operating segments. Overall, our results suggest discretion in ASC 280 is used to reduce disclosure quality of segment-level taxes for firms with geographic-based segments.

This study uses 1988 Individual Public Use Panel data to extend and reexamine the Abstract determinants of paid tax preparer use through inclusion of a variable capturing the importance of income-related dollars associated with schedules. Results of logit estimation of the reduced-form model for paid tax preparer use establish that income-related dollars per schedule, as measured by the absolute positive income, are significant and positively correlated to the likelihood of using a paid tax preparer when filing schedules B or E. Estimates reveal that the likelihood of using profes sional tax assistance increases by 4.0% and 1.6% per $10,000 of income-related dollars, respectively, when using Schedule B and Schedule E. Support was found for examining variables measuring dollars in logarithmic form and for controlling for type of 1040 form filed. Results contrary to those of earlier studies were observed for the significance of total positive income, marginal tax rate, measure of depen dents, and Schedule A.

We use a dynamic model of the firm to ascertain both the value and the determinants of the debt tax shields. For a representative U.S. firm, we find that the value of the interest tax shields represents less than 3% of firm value, and it varies considerably across U.S. industries. Our results also show that this component of firm value behaves counter-cyclically over the business cycle. Finally, besides the interest rate on debt and the corporate income tax rate, we find that the curvature of the production function is one of the main determinants of the tax advantage of debt.

The article is devoted to the study of the factors that influence the efficiency of individual environmental taxes, in particular the tax on air and water pollution, as well as the waste disposal fee, based on the experience of the EU. The analysis of the European experience of environmental taxation has been carried out and the main groups of environmental taxes in the countries of Europe have been identified; panel regression analysis of factors that influence the volumes and share of tax revenues from environmental taxes is made. Keywords: ecological taxation, tax revenues, European experience, ecological culture of EU countries

This research examines the determinants of governments’ tax reve-nue dependent on their democracy score, education level of citizens,unemployment rate and high–technology export level.