Institutional determinants of tax buoyancy in developing nations / Munnaza Ashraf, Dr. Saima Sarwarb
This study was conducted to examine the role of institutions on tax buoyancy in a set of developing nations. The analysis of 50 nations from the time period 1996-2013 indicates that mostly institutional factors such as bureaucratic efficiency, rule of law, corruption are affecting negatively to the...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Business and Management, Universiti Teknologi MARA Selangor
2016
|
| Online Access: | https://ir.uitm.edu.my/id/eprint/19353/1/AJ_MUNNZA%20ASHRAF%20JEEIR%2016.pdf |