DETERMINANTS OF TAXABLE CAPACITY IN SAARC COUNTRIES

Muhammad Bilal Ijaz, Rana Muhammad Shahid Yaqub and Awais Javeed
Additional contact information
Muhammad Bilal Ijaz: Lecturer, Department of Management Sciences, University of Gujrat, Pakistan
Rana Muhammad Shahid Yaqub: Assistant Professor, Institute of Business, Management and Administrative Sciences, The islamia University of Bahawalpur, Pakistan
Awais Javeed: Lecturer, Department of Management Sciences, University of Gujrat, Pakistan

Bulletin of Business and Economics (BBE), 2021, vol. 10, issue 1, 51-65

Abstract: The main objective of this study is to estimate the determinants of taxable capacity of SAARC countries. For measuring the taxable capacity secondary data is gathered from the international country risk guide and World Bank development indicators. For data analysis, a Random effect model has been used. Important determinants to increase the taxable capacity of SAARC countries are found in this study. Economic factors such as GDP per capita, trade openness and agriculture value-added share have a highly significant impact on the taxable capacity of SAARC countries. The demographic factor-like population growth rate has a significant impact on the taxable capacity of SAARC countries Institutional factors such as control of corruption and bureaucracy quality index have a significant impact on the taxable capacity of SAARC countries. This study helps the SAARC country's policymakers; they can increase the tax revenues of SAARC countries by increasing the GDP, import and export (Trade Openness), bureaucracy quality and control of corruption.

Keywords: Taxable Income; Pakistan; SAARC; GDP (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://bbejournal.com/index.php/BBE/article/view/71/23 (application/pdf)
https://bbejournal.com/index.php/BBE/article/view/71 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rfh:bbejor:v:10:y:2021:i:1:p:51-65

Access Statistics for this article

Bulletin of Business and Economics (BBE) is currently edited by Dr. Muhammad Irfan Chani

More articles in Bulletin of Business and Economics (BBE) from Research Foundation for Humanity (RFH) Contact information at EDIRC.
Bibliographic data for series maintained by Dr. Muhammad Irfan Chani ().