Trends in tax revenues of transition economies: an empirical approach

Ismoil Khujamkulov () and Sohrab Abizadeh
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Ismoil Khujamkulov: Government of Canada

Empirical Economics, 2023, vol. 64, issue 2, No 10, 833-868

Abstract: Abstract Economic theory postulates that taxes and alternative tax policies have different impacts on economic growth. Some scholars have argued that economic growth can result in an increase in total tax revenues and its ratio to GDP. Our study investigates the impact of economic growth on total tax revenues and different tax share ratios in transitional economies. We find strong support for the hypothesis that economic growth leads to an increase in total tax revenue-to-GDP ratio. We also find that economic growth has led to, and facilitated, changes in the relative shares of different tax sources in transition countries over time differently thus allowing these countries to streamline their taxes and properly plan for and alter their tax system accordingly.

Keywords: Transition economies; Economic growth; Tax ratio and tax shares (search for similar items in EconPapers)
JEL-codes: H20 H29 O40 P35 (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1007/s00181-022-02269-7

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