Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar

Taxation is one method of transferring resources from the private to the public sectors. Taxation is the usually the most important and main source of the government. However, the tax system has been one of the victims of numerous economic crises. Tax collections are still very low leading to large...

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Main Author: Anuar, Amirul Izet Syamim
Format: Student Project
Language:English
Published: 2018
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/32355/
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author Anuar, Amirul Izet Syamim
author_facet Anuar, Amirul Izet Syamim
author_sort Anuar, Amirul Izet Syamim
building UiTM Institutional Repository
collection Online Access
description Taxation is one method of transferring resources from the private to the public sectors. Taxation is the usually the most important and main source of the government. However, the tax system has been one of the victims of numerous economic crises. Tax collections are still very low leading to large fiscal deficits. The fiscal deficit is the core issue of most of the developing countries over the past several decades. The reason behind the large increase in fiscal imbalance is the rapid expansion in expenditure and low revenue income. The issue that can be seen on this study is whether the macroeconomic factors is relevant with tax revenue. This study is to examine whether the macroeconomic variables determine on Spain tax revenue. The purpose of the study is to examine the determinants of tax revenue in Spain. The dependent variable for this study is tax revenue. The independent variable for this study is the gross domestic product (GDP), trade openness and inflation rate. The data for this study are analysed based on a time series data analysis. This study uses the collection of data from secondary data. The data is obtained from World Development Indicators. The data consists of Spain. Next, the data period 1986 to 2016 was chosen for this study. This study used the descriptive analysis and followed by stationary test. After that, this study used correlation analysis. The positive significant relationship between dependent variable and independent variable are expected in this study. This study also included regression analysis and normality test.
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spelling uitm-323552020-08-04T06:33:08Z https://ir.uitm.edu.my/id/eprint/32355/ Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar Anuar, Amirul Izet Syamim Macroeconomics Revenue. Taxation. Internal revenue Taxation is one method of transferring resources from the private to the public sectors. Taxation is the usually the most important and main source of the government. However, the tax system has been one of the victims of numerous economic crises. Tax collections are still very low leading to large fiscal deficits. The fiscal deficit is the core issue of most of the developing countries over the past several decades. The reason behind the large increase in fiscal imbalance is the rapid expansion in expenditure and low revenue income. The issue that can be seen on this study is whether the macroeconomic factors is relevant with tax revenue. This study is to examine whether the macroeconomic variables determine on Spain tax revenue. The purpose of the study is to examine the determinants of tax revenue in Spain. The dependent variable for this study is tax revenue. The independent variable for this study is the gross domestic product (GDP), trade openness and inflation rate. The data for this study are analysed based on a time series data analysis. This study uses the collection of data from secondary data. The data is obtained from World Development Indicators. The data consists of Spain. Next, the data period 1986 to 2016 was chosen for this study. This study used the descriptive analysis and followed by stationary test. After that, this study used correlation analysis. The positive significant relationship between dependent variable and independent variable are expected in this study. This study also included regression analysis and normality test. 2018 Student Project NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/32355/1/PPb_AMIRUL%20IZET%20SYAMIM%20ANUAR%20BM%20J%2018_5.pdf Anuar, Amirul Izet Syamim (2018) Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar. (2018) [Student Project] (Unpublished)
spellingShingle Macroeconomics
Revenue. Taxation. Internal revenue
Anuar, Amirul Izet Syamim
Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar
title Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar
title_full Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar
title_fullStr Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar
title_full_unstemmed Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar
title_short Macroeconomic determinants on spain tax revenue / Amirul Izet Syamim Anuar
title_sort macroeconomic determinants on spain tax revenue / amirul izet syamim anuar
topic Macroeconomics
Revenue. Taxation. Internal revenue
url https://ir.uitm.edu.my/id/eprint/32355/