How tax reforms impact unemployment: Evidence from Azerbaijan

Q1 Social Sciences

Journal of International Studies Pub Date : 2023-09-01 DOI:10.14254/2071-8330.2023/16-3/14

Mirvari Gazanfarli

引用次数: 0

Abstract

This study investigates the effects of tax reforms carried out by the state to maximize the economic and welfare benefits on the unemployment rate in Azerbaijan from 2000 to 2021. An Autoregressive Distributed Lag (ARDL) empirical model is developed to measure the relationship between unemployment level and major indicators characterizing tax reforms. Initial estimations consider this linkage in both the short-term and the long-run periods, however, further analysis shows that only short-run estimations are statistically significant. The empirical analysis proves that qualitative and quantitative variables that characterize tax reform significantly affect unemployment rate in the short term. Research findings suggest that higher tax burden and application of concessions (after a year) may cause increased unemployment, while implementation of numerous allowances and concessions (within the year), application of an automated tax information system, and changes in legislation can be effective in reducing unemployment in Azerbaijan.

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税收改革如何影响失业:来自阿塞拜疆的证据

本研究调查了2000年至2021年阿塞拜疆国家为最大限度地提高经济和福利福利而进行的税收改革对失业率的影响。本文建立了一个自回归分布滞后(ARDL)实证模型来衡量失业水平与税制改革主要指标之间的关系。最初的估计考虑了短期和长期期间的这种联系，然而，进一步的分析表明，只有短期的估计在统计上是显著的。实证分析证明，税制改革的定性和定量变量在短期内显著影响失业率。研究结果表明，较高的税收负担和优惠(一年后)可能导致失业增加，而实施大量津贴和优惠(一年内)、应用自动化税务信息系统和修改立法可有效减少阿塞拜疆的失业。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Studies Social Sciences-Political Science and International Relations

CiteScore

4.80

自引率

0.00%

发文量

审稿时长

24 weeks

期刊介绍： The Journal of International Studies is a quarterly, open access scholarly journal published by Centre of Sociological Research in co-operation with University of Szczecin (Poland), Academy of Economic Studies in Bucharest (Romania) and University College of Business in Prague (Czech Republic). The journal is dedicated to advancing the socio-economic analyses of societies, institutions, organisations, groups, networks and their interactions. Looking back on 2014 we see the growing of interest in JIS. Taking this possibility, we would like to say thank you to all our contributors, researchers and readers. At the present moment, we see the necessity to update our strategies and mission for forthcoming years in order to comply with your needs and expectations. First of all, we became the part of open access process and all materials are available online. Secondly, from 2017 JIS became a quarterly publication. In respect of the above the broad topics of interest include, but are not limited to, the following areas of research: Current global developments; Economic theory and international economics; The theory of international relations; Forecasting and the analysis of world economy dynamics and socio-political developments; Developments in international financial markets; The theory of social and political processes; International politics; Economic and socio-political developments in the United States, Europe and third world countries; Economic, social and political problems associated with the transition period in CE Europe and former SU Ukraine.