published_or_final_version / Applied Statistics / Master / Master of Social Sciences

Thesis (M.S.)--University of Delaware, 2007. / Principal faculty advisor: James L. Butkiewicz, Dept. of Economics. Includes bibliographical references.

Risālat al-Duktūrāh--Jāmiʻat ʻAyn Shams. / Bibliography: p. 209-218.

Risālat al-Duktūrāh--Jāmiʻat ʻAyn Shams. / Bibliography: p. 209-218.

Thesis (M. Soc. Sc.)--University of Hong Kong, 1993. / Includes bibliographical references.

Thesis (M.Soc.Sc.)--University of Hong Kong, 1993. / Includes bibliographical references. Also available in print.

A research report submitted in partial fulfilment of the requirements for the degree Master of Commerce in Economics in the Faculty of Commerce, Law and Management At the University of the Witwatersrand September 2019 / The main objective of this study is to assess South Africa’s tax revenue performance. This is achieved by estimating tax capacity and tax effort from 1960 - 2017 and tax buoyancy from 1995 - 2017. The study is unique in that, it tracks tax capacity, tax effort and tax buoyancy at an aggregate level for a particular country. The 2SLS results indicate that GDP per capita and inflation have a strong positive and statistically significant impact on revenue mobilisation while population growth, trade openness and agriculture share in GDP have a strong negative and statistically significant impact on revenue mobilisation. Furthermore, we find that South Africa’s tax effort index varies between 0.92 which is below capacity and 1.10 which is above capacity. On average, the tax effort index is 1.00, implying that South Africa performs well above its potential tax capacity. Notwithstanding, the tax system was also found to be fairly buoyant, although there is still room for improvement. The ARDL results indicate that VAT revenues and custom duties grow at a faster pace than the growth in final household consumption and import value, respectively. Total tax revenue growth, however, still falls behind as the estimated coefficient is below unity, implying that the growth in total tax revenues does not match the growth of the economy. Given these findings, we conclude that South Africa’s tax revenue performance has been fairly satisfactory over the period 1960 – 2017, albeit there is still room for improvement. For the government to generate value from the rapidly growing population, adequate investments in human capital and entrepreneurial skill development need to be made. The focus should be on broadening the tax base than on hiking already high tax rates. / NG (2020)

The purpose of this research is how to increase tax revenue, focusing on the current status of Value-added business tax. This research discusses tax reform and ways to improve the economy. Surveys are conducted with questions involving policy, standards, and sales tax as a whole. The content of the policy portion is increasing the business tax rate, the reason being: 1.to increase tax revenues; 2.the rate of business tax is lower than that of other countries. Increasing the business tax rate can increase tax revenue, but will increase prices, ultimately placing most of the tax burden on the wage-earning consumers. Underground economic activity is rampant in Taiwan, with street vendors and unregistered businesses not paying taxes, thus losing considerable tax revenue. The tax collection agency¡¦s incomplete tax database and ineffectiveness has resulted in the loss of tax revenue due to uncollected taxes. This creates unfairness in the tax burden, increasing the business tax rate will only exacerbate the unfairness. After receiving the questionnaires, they were numbered and SPSS was the statistics analysis tool used to analyze the data. Descriptive statistical analysis, Reliability analysis, Validity Analysis, Principal Factor Analysis, One-Way ANOVA, and Independent-sample T Test were conducted. This research focuses on (1) the economic effects of raising the business tax rate, (2) ways of tax dodging and prevention, (3) obtaining false tax receipts of fake companies, and (4) unregistered businesses. The results of this research, regarding "enforced investigation of dummy companies can reduce loss of tax revenue,¡¨ ¡§the most serious current business tax violation being illegal tax deductions,¡¨ and ¡§enforced investigation in unregistered businesses to realize taxation fairness,¡¨ reveals a clear difference in standards, with different significance in business tax reform and operating. This research discovered that the collection of business tax is related to the tax rate: normal tax rate businesses and small-scale businesses owners use different tax rates, those that are required to give receipts sometimes do not, and small businesses misreport their revenues, so both type of businesses have opportunity to dodge taxes. Businesses dodge tax by misreporting their revenues or reporting unlawful deductions. The government currently focuses on income tax rather than business tax because it is easier to collect. Preventing tax dodging, preventing dummy companies, and enforced investigation of unregistered businesses are the primary task in business tax collection, which can increase tax revenue.

Thesis (M.U.A Pl.)--Virginia Polytechnic Institute and State University, 1990. / Vita. Abstract. Includes bibliographical references (leaves 66-68). Also available via the Internet.

Thesis (doctoral)--Université de Lausanne.