公共收入与公共支出:来自斯里兰卡的证据

Vickneswaran Anojan, Litharsini Kokilan
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摘要

目的-本研究的目的是分析1990年至2020年间斯里兰卡公共收入对公共支出的影响。方法-本研究利用来自中央银行出版物的定量和二手数据,使数据更加可靠。税收收入、非税收入和总收入为自变量,公共支出为因变量。采用SPSS软件进行描述性和回归分析。结果-税收收入是斯里兰卡总收入的重要贡献者,而非税收入只占较小的一部分。此外,研究表明,斯里兰卡的总收入足以支付其总支出的近三分之二,该国四分之三的开支用于经常活动。此外,统计分析表明,税收收入对斯里兰卡的经常支出和资本支出都有显著影响,而非税收入则没有。研究局限/影响-还可以观察到,斯里兰卡的许多非税创收活动在很长一段时间内造成了重大损失。因此,政策制定者必须考虑停止这种长期亏损的非税收入活动,通过增加税收和国内生产总值来促进国家经济。新颖性/原创性-本研究经实证地处理公共收入和支出的考虑超过30年期间在斯里兰卡的背景下。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Public Revenue and Public Expenditure: Evidence from Sri Lanka
Objective –The objective of this study is to analyze the impact of public revenue on the public expenditure of Sri Lanka between 1990 and 2020.Methodology –This study utilizes quantitative and secondary data from central bank publications, making the data more reliable. Tax revenue, non-tax revenue, and total revenue are independent variables, while public expenditure is the dependent variable. Descriptive and regression analyses were performed using SPSS software.Results –Tax revenue is a significant contributor to Sri Lanka's total revenue, while non-tax revenue makes up a smaller portion. Additionally, the study reveals that Sri Lanka's total revenue is enough to cover nearly two-thirds of its total expenditure, with three-quarters of the country's expenses being for recurrent activities. Furthermore, the statistical analyses reveal that tax revenue has a significant impact on both current and capital expenditure in Sri Lanka, while non-tax revenue does not.Research Limitations/Implications – It is also observable that many non-tax revenue-generating activities in Sri Lanka have been generating significant losses for a prolonged period. As a result, policymakers must consider discontinuing such long-term loss-making non-tax revenue activities to promote the country's economy by increasing tax revenue and gross domestic production.Novelty/Originality –This study empirically deals with public revenue and expenditure with the consideration of more than thirty years of period in the Sri Lankan context.
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