Evaluation of the effect of E-commerce and trade liberalization index on tax revenue in developing countries using GMM
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 6
Abstract
In this paper, the effect of relation between trade liberalization and E-commerce on government tax revenue in developing countries using GMM dynamic panel data has been investigated. Model estimation results during 2000-2011 indicates a reverse effect of trade liberalization and a positive effect of E-commerce on government tax revenues in developing countries. The most Influential variable regarding tax revenue is tax revenue with a lag period and electronic finance (E-commerce) is less effective compared with other variables. And this could be due to lack of infrastructures for this variable, where in developing countries, appropriate conditions have not been prepared for this variable to progress nor the necessary investment in this section. The impressive development of the variable in these countries would be resulted from reinforcement and preparation for the infrastructures to be developed. For the tax revenues not to be declined by trade liberalization, implementation of privacy policies for increasing the efficiency in country seems to be necessary. In this case, we may say government tax revenues would increase in long term because of trade liberalization.
Authors and Affiliations
Ghodratollah Emamverdi| Assistant Professor in Economics, Islamic Azad University, Central Tehran Branch,, Mojtaba Karimi| Post graduated from Department of Planning Economic Systems, Islamic Azad University, Central Tehran Branch,, Masoomeh Shahkaram| Post graduated from Department of Planning Economic Systems, Islamic Azad University, Central Tehran Branch,, Masoomeh Naseri| Post graduated from Department of Planning Economic Systems, Islamic Azad University, Central Tehran Branch,, Sarah Hajmousavi| Post graduated from Department of Economic Development and Planning , Islamic Azad University, Central Tehran Branch,
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