审查包容性增长与税收动员之间的关系:来自撒哈拉以南非洲国家的更多证据

IF 1.4 Q3 ECONOMICS
Opeoluwa Adeniyi Adeosun, Philip Akani Olomola, Adebayo Adedokun, Mosab I. Tabash
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引用次数: 0

摘要

研究目的:本研究探讨了包容性增长对税收的影响。它验证了财政交换和资源谈判理论,该理论认为,当公民认为他们的税收贡献能提高福利,并且政府与人们谈判提供公共产品和服务以换取税收时,纳税遵从度就会提高。设计/方法/途径本文采用包容性增长衡量标准,包括综合国内生产总值和公平增长衡量标准,以及基于人均国内生产总值和亚洲开发银行(ADB)包容性增长指标的替代指标。我们的分析以 39 个撒哈拉以南非洲国家为样本,利用固定效应模型、Driscoll 和 Kraay 非参数一致协方差矩阵以及空间 Durbin Arellano-Bond 线性动态面板广义矩法(Spatial GMM)方法和交互权重矩阵来捕捉这些毗邻国家之间的空间交互作用。这验证了财政交换和资源讨价还价的假设,表明税收遵从受到公共产品提供和政府强调税收对服务提供的必要性的能力的积极影响。这表明,当政府有效促进福利时,公民更愿意纳税。我们发现,包容性增长具有显著的正空间溢出效应,这表明包容性增长不仅能提高特定国家的税收收入,还能将其惠及周边国家,这与溢出理论是一致的。应实施促进国内生产总值增长、就业和公平增长的包容性增长政策,因为政府提供的每项福利都会提高公民的纳税遵从率。考虑到空间依赖性和跨境效应,本研究揭示了包容性增长如何影响该地区毗邻国家的税收。因此,该地区应优先考虑区域一体化,通过知识共享和跨境投资促进经济联系并协调政策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Examining the relationship between inclusive growth and tax revenue mobilization: additional evidence from sub-Saharan African countries

Purpose

The study investigates the influence of inclusive growth on tax revenue. It validates the fiscal exchange and resource bargaining theories, which suggest that tax compliance improves when citizens perceive that their tax contributions lead to enhanced welfare and that the government negotiates with people to provide public goods and services in exchange for taxes received.

Design/methodology/approach

The paper employs inclusive growth measures, including an integrated GDP and equity growth measure and alternative proxies based on GDP per person employed and Asian Development Bank (ADB) inclusive growth indicators. Using 39 sub-Saharan African countries as a sample, our analysis captures spatial interactions across these contiguous countries using the Fixed-Effect model with the Driscoll and Kraay non-parametric consistent covariance matrix and the spatial Durbin Arellano–Bond linear dynamic panel generalized method of moment (Spatial GMM) approach with an interaction weight matrix to capture interactions between countries in the region.

Findings

The paper shows that inclusive growth positively influences tax revenue in the region. This validates the fiscal exchange and resource bargaining hypotheses, demonstrating that tax compliance is positively influenced by public goods provision and the government’s ability to emphasize the necessity of taxes for service provision. It indicates that citizens are more willing to pay taxes when the government effectively promotes welfare. We find a significant positive spatial spillover effect, suggesting that inclusive growth not only boosts tax revenue within a specific country but also extends its benefits to neighboring countries, aligning with the spillover theory.

Practical implications

The study posits that the government implements policies that guarantee effectiveness and accountability in public welfare delivery as well as sufficient tax bases and tax revenue. An inclusive growth policy that engenders GDP growth, employment and equity growth should be implemented since the rate of tax compliance of the citizens improves for every welfare provided by the government.

Originality/value

This study tests the validity of the fiscal exchange and resource bargaining theories in Sub-Saharan Africa. Accommodating spatial dependence and cross-border effects, the study sheds light on how inclusive growth impacts tax revenue across contiguous countries in the region. As such, the region should prioritize regional integration, fostering economic ties and harmonizing policies through knowledge sharing and cross-border investment.

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来源期刊
CiteScore
3.20
自引率
7.70%
发文量
41
期刊介绍: African Journal of Economic and Management Studies (AJEMS) advances both theoretical and empirical research, informs policies and practices, and improves understanding of how economic and business decisions shape the lives of Africans. AJEMS is a multidisciplinary journal and welcomes papers from all the major disciplines in economics, business and management studies.
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