FACTORS WHICH INFLUENCE GOVERNMENT'S TAX POWER IN DEVELOPING COUNTRIES, WITH RESPECT TO TAXPAYER’S INFORMATION SHARING

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ZIYAEI ZAHRA; MOHAJERI PARISA; NASIRI AGHDAM ALI

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Journal: Journal of Tax Research Year:2017 | Volume:25 | Issue:34 (82) Page(s): 141-169

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Information Journal Paper

Title

FACTORS WHICH INFLUENCE GOVERNMENT'S TAX POWER IN DEVELOPING COUNTRIES, WITH RESPECT TO TAXPAYER’S INFORMATION SHARING

Author(s)

ZIYAEI ZAHRA | MOHAJERI PARISA | NASIRI AGHDAM ALI | Issue Writer Certificate

Keywords

INFORMATION SHARINGQ1

ASYMMETRIC INFORMATIONQ1

MORAL HAZARDQ2

ADVERSE SELECTIONQ1

GOVERNMENT'S TAX POWERQ1

Abstract

Although the average statutory tax rates are not significantly different between developed and developing countries, tax to GDP ratio in the former is almost twice as much as the latter. What does explain this sharp difference? The main argument is that tax administration's accessibility to taxpayers information, of course after controlling the effects of GDP composition, inflation, and quality of government, will influence GOVERNMENT'S TAX POWER and increase tax compliance. To examine the effect, we have studied 47 developing countries during the period of 2006 to 2013 and employed a (cross- section weights) GLS method to estimate panel model. Results indicate that INFORMATION SHARING have positive and significant effect on the ratio of tax to GDP and implies that the recent tax reform which regulates tax authorities' accessibility to taxpayers' information, will improve GOVERNMENT'S TAX POWER.

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APA: Copy

ZIYAEI, ZAHRA, MOHAJERI, PARISA, & NASIRI AGHDAM, ALI. (2017). FACTORS WHICH INFLUENCE GOVERNMENT'S TAX POWER IN DEVELOPING COUNTRIES, WITH RESPECT TO TAXPAYER’S INFORMATION SHARING. TAX JOURNAL, 25(34 (82) ), 141-169. SID. https://sid.ir/paper/89668/en

Vancouver: Copy

ZIYAEI ZAHRA, MOHAJERI PARISA, NASIRI AGHDAM ALI. FACTORS WHICH INFLUENCE GOVERNMENT'S TAX POWER IN DEVELOPING COUNTRIES, WITH RESPECT TO TAXPAYER’S INFORMATION SHARING. TAX JOURNAL[Internet]. 2017;25(34 (82) ):141-169. Available from: https://sid.ir/paper/89668/en

IEEE: Copy

ZAHRA ZIYAEI, PARISA MOHAJERI, and ALI NASIRI AGHDAM, “FACTORS WHICH INFLUENCE GOVERNMENT'S TAX POWER IN DEVELOPING COUNTRIES, WITH RESPECT TO TAXPAYER’S INFORMATION SHARING,” TAX JOURNAL, vol. 25, no. 34 (82) , pp. 141–169, 2017, [Online]. Available: https://sid.ir/paper/89668/en

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