دوره 13، شماره 47 - ( 3-1401 )
سال13 شماره 47 صفحات 72-29 |
برگشت به فهرست نسخه ها
Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
Farhang A, Afsharirad M, Mohammadpour A. The Effect of Tax Burden and Corruption Perceptions Index on the Total Factor Productivity in the Countries of the MENA Region. jemr 2022; 13 (47) :29-72
URL: http://jemr.khu.ac.ir/article-1-2295-fa.html
URL: http://jemr.khu.ac.ir/article-1-2295-fa.html
فرهنگ امیرعلی، افشاری راد مجید، محمدپور علی. اثر بار مالیاتی و شاخص ادراک فساد بر بهره‌وری کل عوامل تولید درکشورهای منطقه منا. تحقیقات مدلسازی اقتصادی. 1401; 13 (47) :29-72
امیرعلی فرهنگ1 
، مجید افشاری راد* 2، علی محمدپور3
، مجید افشاری راد* 2، علی محمدپور3
1- دانشگاه پیام نور
2- دانشگاه خوارزمی ،m.feshari@khu.ac.ir
3- دانشگاه تبریز
2- دانشگاه خوارزمی ،
3- دانشگاه تبریز
چکیده: (2914 مشاهده)
هدف اصلی این مطالعه، بررسی اثر بار مالیاتی و شاخص ادراک فساد و همچنین اثر تعاملی این دو متغیر بر بهره‌وری کل عوامل تولید، با استفاده از داده‌های تابلویی 18 کشور منطقه خاورمیانه و شمال آفریقا(منا) طی سال‌های 2020- 2002 و روش میانگین گروهی تلفیقی می‌باشد. نتایج تخمین مدل نشان می‌دهد که افزایش بار مالیاتی بدون شاخص ادراک فساد هم در کوتاه مدت و بلند مدت بهره‌وری کل عوامل تولید را کاهش می‌دهند، در حالی‌که افزایش شاخص ادراک فساد و اثرات تعاملی شاخص ادراک فساد و بار -مالیاتی تأثیر مثبت و معنی‌داری بر بهره¬وری کل عوامل تولید دارد. مثبت شدن اثر تعاملی بار مالیاتی و شاخص ادراک فساد بر بهره‌وری کل عوامل تولید گویای این است که افزایش شاخص ادراک فساد تأثیر منفی بار مالیاتی بر بهره‌وری کل عوامل تولید را کاهش می‌دهد. افزایش یک واحدی بار مالیاتی به ترتیب در کوتاه و بلند مدت تأثیر منفی و معنی‌داری 027/0، 019/0 واحدی بر بهره‌وری کل عوامل تولید داشته است، در حالی که افزایش شاخص ادراک فساد و اثرات تعاملی شاخص ادراک فساد و بار مالیاتی به ترتیب در کوتاه-مدت 022/0، 041/0 واحدی و در بلند مدت 048/0 و 069/0 واحدی، تأثیر مثبت و معنی داری بر آن داشته است.
واژه‌های کلیدی: بارمالیاتی، شاخص ادراک فساد، بهره‌وری کل عوامل تولید، کشورهای منطقه منا، روش میانگین گروهی تلفیقی
نوع مطالعه: كاربردي |
موضوع مقاله:
بخش عمومی
دریافت: 1401/11/17 | پذیرش: 1402/2/6 | انتشار: 1402/2/23
دریافت: 1401/11/17 | پذیرش: 1402/2/6 | انتشار: 1402/2/23
فهرست منابع
1. Ades, A., & Di Tella, R. (1999). Rents, competition, and corruption. American economic review, 89(4), 982-993. [DOI:10.1257/aer.89.4.982]
2. Aghion, P., Akcigit, U., Cagé, J., & Kerr, W. R. (2016). Taxation, corruption, and growth. European Economic Review, 86, 24-51. [DOI:10.1016/j.euroecorev.2016.01.012]
3. Alam, K. J., & Sumon, K. K. (2020). Causal relationship between trade openness and economic growth: A panel data analysis of Asian countries. International Journal of Economics and Financial Issues, 10(1), 118.. [DOI:10.32479/ijefi.8657]
4. Alm, J., Martinez-Vazquez, J., & McClellan, C. (2016). Corruption and firm tax evasion. Journal of Economic Behavior & Organization, 124, 146-163. [DOI:10.1016/j.jebo.2015.10.006]
5. Amin, M., & Ulku, H. (2019). Corruption, regulatory burden and firm productivity. World Bank Policy Research Working Paper, (8911). [DOI:10.1596/1813-9450-8911]
6. Arif, I., & Rawat, A. S. (2018). Corruption, governance, and tax revenue: evidence from EAGLE countries. Journal of transnational Management, 23(2-3), 119-133. [DOI:10.1080/15475778.2018.1469912]
7. Asadollahzadeh Bali, S, R Kashideh M, Hadinejad M, Garainejad G, Vesalian H., (2019). A view on the relationship between the tax burden and its impact on the hidden economy in Iran, an approach from the ARDL model, Journal of Financial Economics, 13 (49), pp. 131-152.
8. AsadullahzadehBali, S.e., Daman Kasheh, M.a., Hadinejad, M.a. & Vasalian, H.o. (2018). A perspective on the relationship between tax burdens and its effect on the hidden economy in Iran, Financial Economics Quarterly, 13(49), 131-152(InPersian).
9. Abunouri, I.s., Nikpour, A.b., (2014). The effect of tax burden indicators on the size of the hidden economy in Iran. Economic Growth and Development Research Quarterly, 5(17), 75-90( InPersian)
10. Asher, M. G. (2001, May). Design of tax systems and corruption. In Conference on "Fighting Corruption: Common Challenges and Shared Experiences", Singapore (pp. 10-11).
11. Baltagi, Badi H. Econometric Analysis of Panel Data. Third Edition, John Wiley and Sons. 2005
12. Baharin, R., Syah Aji, R. H., Yussof, I., & Mohd Saukani, N. (2020). Impact of human resource investment on labor productivity in Indonesia. Iranian Journal of Management Studies, 13(1), 139-164
13. Bardhan, P. (1996). The economics of corruption in less developed countries: a review of issues.
14. Becker, G. S. (1965). A Theory of the Allocation of Time. The economic journal, 75(299), 493-517. [DOI:10.2307/2228949]
15. Braşoveanu, I.V. and Obreja Brasoveanu, L., 2009. "Correlation between Corruption and Tax Revenues in EU 27". Economic Computation and Economic Cybernetics Studies and Research, 43(4), pp.133-142.
16. Brennan, G., & Buchanan, J. M. (1980). The power to tax: Analytic foundations of a fiscal constitution. Cambridge University Press.
17. Chen, Y., Zheng, D., Li, P., & Wang, W. (2020). Anti‐Corruption and Corporate Tax Burden: Evidence from China. International Review of Finance, 20(3), 781-788.
18. Cieślik, A., & Goczek, Ł. (2018). Control of corruption, international investment, and economic growth-Evidence from panel data. World Development, 103, 323-335. [DOI:10.1016/j.worlddev.2017.10.028]
19. Chang, C. C. (2023). The impact of quality of institutions on firm performance: A global analysis. International Review of Economics & Finance, 83, 694-716. [DOI:10.1016/j.iref.2022.10.002]
20. Demir, F., Hu, C., Liu, J., & Shen, H. (2022). Local corruption, total factor productivity and firm heterogeneity: Empirical evidence from Chinese manufacturing firms. World Development, 151, 105770. [DOI:10.1016/j.worlddev.2021.105770]
21. Dzhumashev, R. (2014). The two‐way relationship between government spending and corruption and its effects on economic growth. Contemporary Economic Policy, 32(2), 403-419. [DOI:10.1111/coep.12025]
22. Evans, P. (1997). How fast do economics converge?. Review of Economics and Statistics, 79(2), 219-225. [DOI:10.1162/003465397556809]
23. Ezzahid, E., & Elouaourti, Z. (2018). Financial development and total factors productivity channel: Evidence from Africa. The Indonesian Capital Market Review, 10(2), 1 [DOI:10.21002/icmr.v10i2.10827]
24. Fredström, A., Peltonen, J., & Wincent, J. (2021). A country-level institutional perspective on entrepreneurship productivity: The effects of informal economy and regulation. Journal of Business Venturing, 36(5), 106002. [DOI:10.1016/j.jbusvent.2020.106002]
25. Fedotov, D.Y., 2021. Tax burden and shadow economy growth in Russian regions. Journal of Tax Reform, 7(3), pp.284-301. [DOI:10.15826/jtr.2021.7.3.104]
26. Feenstra, R. C., Inklaar, R., & Timmer, M. P. (2015). The next generation of the Penn World Table. American economic review, 105(10), 3150-82. [DOI:10.1257/aer.20130954]
27. Fisman, R., & Golden, M. A. (2017). Corruption: What everyone needs to know. Oxford University Press. [DOI:10.1093/wentk/9780190463984.001.0001]
28. Fonseca, J., & Van Doornik, B. (2019). Financial development, labor markets, and aggregate productivity: Evidence from brazil. Unpublished Working Paper.
29. Freebairn, J., 2020. Reform State Taxes to Increase Productivity. Australian Economic Review, 53(4), pp.577-585. [DOI:10.1111/1467-8462.12399]
30. Furceri, D., Celik, S. K., Jalles, J. T., & Koloskova, K. (2021). Recessions and total factor productivity: Evidence from sectoral data. Economic modelling, 94, 130-138. [DOI:10.1016/j.econmod.2020.09.025]
31. Gechert, S., & Heimberger, P. (2022). Do corporate tax cuts boost economic growth?. European Economic Review, 104157. [DOI:10.1016/j.euroecorev.2022.104157]
32. Granger, C. W. (1969). Investigating causal relations by econometric models and cross-spectral methods. Econometrica: journal of the Econometric Society, 424-438. [DOI:10.2307/1912791]
33. Jacob, M. (2021). Dividend taxes, employment, and firm productivity. Journal of Corporate Finance, 69, 102040. [DOI:10.1016/j.jcorpfin.2021.102040]
34. Jahnke, B., & Weisser, R. A. (2019). How does petty corruption affect tax morale in Sub-Saharan Africa?. European Journal of Political Economy, 60, 101751. [DOI:10.1016/j.ejpoleco.2018.09.003]
35. Jouini, J. (2015). Linkage between international trade and economic growth in GCC countries: Empirical evidence from PMG estimation approach. The journal of international trade & economic development, 24(3), 341-372. [DOI:10.1080/09638199.2014.904394]
36. Jalaee,S.A., Nejati. M, H. & Javadinia,M,E.(2015). Investigating the Effect of Productivity Shocks on the Oil and Gas Extraction in Iran. Journal of Economic Modeling Research,5(18),179-203(InPersian).
37. Izadkhasti, H. (2016). Analyzing the impact of corruption and governance quality on tax system performance: a dynamic panel data approach, Journal of Economic Development Policy, 4(1), 118-93(InPersian).
38. Kao, C. and Chiang, M.H., 2001. On the estimation and inference of a cointegrated regression in panel data. In Nonstationary panels, panel cointegration, and dynamic panels. Emerald Group Publishing Limited.
39. Kao, C., )1999(. Spurious regression and residual-based tests for cointegration in panel data. Journal of econometrics, 90(1), pp.1-44. [DOI:10.1016/S0304-4076(98)00023-2]
40. Karimi Betanlar, S.a., Babazadeh, M.o. & Hamidi, N.a. (2011). The effect of corruption on tax revenues and government expenditures: a case study of selected developing countries, Journal of Economic Research and Policy, 19(57), 157-169(InPersian).
41. Keen, M. and Slemrod, J.( 2017). Optimal tax administration. Journal of Public Economics, 152, pp.133-142. [DOI:10.1016/j.jpubeco.2017.04.006]
42. Kéïta, K. (2019). Essay on the Economics of Corruption.
43. Kéïta, K., & Laurila, H. (2021). Corruption and Tax Burden: What Is the Joint Effect on Total Factor Productivity?. Economies, 9(1), 26. [DOI:10.3390/economies9010026]
44. Keita, K., 2017. Does corruption affect total factor productivity? An empirical analysis (No. 1714). Tampere University, School of Management and Business, Economics
45. Kim, D. H., Lin, S. C., & Suen, Y. B. (2010). Dynamic effects of trade openness on financial development. Economic Modelling, 27(1), 254-261. [DOI:10.1016/j.econmod.2009.09.005]
46. Koatsa, N., Paramaiah, C., & Scona, M. (2021). Tax burden and economic growth in Lesotho: An estimate of the optimal tax burden. Accounting, 7(3), 525-534. [DOI:10.5267/j.ac.2021.1.006]
47. Kong, D., Tao, Y., & Wang, Y. (2020). China's anti-corruption campaign and firm productivity: Evidence from a quasi-natural experiment. China Economic Review, 63, 101535. [DOI:10.1016/j.chieco.2020.101535]
48. Kouramoudou, K. (2017). Does Corruption Affect Total Factor Productivity? An Empirical Analysis (No. 1714).
49. Li, T., & Liao, G. (2020). The heterogeneous impact of financial development on green total factor productivity. Frontiers in Energy Research, 8, 29. [DOI:10.3389/fenrg.2020.00029]
50. Levin, A., Lin, C. F., & Chu, C. S. J. (2002). Unit root tests in panel data: asymptotic and finite-sample properties. Journal of econometrics, 108(1), 1-24. [DOI:10.1016/S0304-4076(01)00098-7]
51. Mensah, I. A., Sun, M., Gao, C., Omari-Sasu, A. Y., Zhu, D., Ampimah, B. C., & Quarcoo, A. (2019). Analysis on the nexus of economic growth, fossil fuel energy consumption, CO2 emissions and oil price in Africa based on a PMG panel ARDL approach. Journal of Cleaner Production, 228, 161-174. [DOI:10.1016/j.jclepro.2019.04.281]
52. Mahmodzadeh, M.A., Fathabadi, M.E.) 2017). Driving Factors of Total Factor Productivity in Iranian Manufacturing Industries, Journal of Economic Modeling Research, 7(26), 141-165. (InPersian). [DOI:10.18869/acadpub.jemr.7.26.141]
53. Mauro, P. (1995). Corruption and growth. The quarterly journal of economics, 110(3), 681-712. [DOI:10.2307/2946696]
54. McBride,William.(2012). What Is the Evidence on Taxes and Growth? Tax Foundation, December 18. Special Report no. 207.
55. Méon, P. G., & Weill, L. (2010). Is corruption an efficient grease?. World development, 38(3), 244-259. [DOI:10.1016/j.worlddev.2009.06.004]
56. Olson, M., Sarna, N., & Swamy, A. V. (2000). Governance and growth: A simple hypothesis explaining cross-country differences in productivity growth. Public choice, 102(3), 341-364. [DOI:10.1023/A:1005067115159]
57. Pesaran, M. H., & Smith, R. (1995). Estimating long-run relationships from dynamic heterogeneous panels. Journal of econometrics, 68(1), 79-113. [DOI:10.1016/0304-4076(94)01644-F]
58. Pesaran, M.H., Shin, Y. and Smith, R.P.( 1999). Pooled mean group estimation of dynamic heterogeneous panels. Journal of the American statistical Association, 94(446), pp.621-634. [DOI:10.1080/01621459.1999.10474156]
59. Putra, B. C. W. (2021). Presumptive Taxation, Corruption, and Firm Productivity in Indonesia.
60. Qureshi, F., Qureshi, S., Vo, X. V., & Junejo, I. (2021). Revisiting the nexus among foreign direct investment, corruption and growth in developing and developed markets. Borsa Istanbul Review, 21(1), 80-91. [DOI:10.1016/j.bir.2020.08.001]
61. Rezaei, E.b. & Khajovi, M.a. (2014) Investigating the non-linear relationship between the hidden economy and the level of tax burden in Iran: application of Markov switching models and simulation approach, Macroeconomic Research Journal (Research Journal of Economic Sciences), 9(17), 99-120(InPersian).
62. Sanyal, A., Gang, I. N., & Goswami, O. (2000). Corruption, tax evasion and the Laffer curve. Public choice, 105(1), 61-78. [DOI:10.1023/A:1005105822911]
63. Shen, Y., Yue, S., Sun, S., & Guo, M. (2020). Sustainable total factor productivity growth: The case of China. Journal of Cleaner Production, 256, 120727. [DOI:10.1016/j.jclepro.2020.120727]
64. Scheuer, F., & Slemrod, J. (2020). Taxation and the Superrich. Annual Review of Economics, 12, 189-211. [DOI:10.1146/annurev-economics-081919-115106]
65. Schultz, T. W. (1961). Investment in human capital. The American economic review, 51(1), 1-17.
66. Sepehrdoost H, Borjisian A.(2016). Investigating the Indirect Effects of Corruption on Economic Growth with Emphasis on Corruption Perception Index, Quarterly Journal of Quantitative Economics (Former Economic Studies), Volume 13, Number 1: 29-21
67. Shleifer, A. and Vishny, R.W.( 1993). Corruption. The quarterly journal of economics, 108(3), pp.599-617. [DOI:10.2307/2118402]
68. Sickles, R. C., & Zelenyuk, V. (2019). Measurement of productivity and efficiency. Cambridge University Press. [DOI:10.1017/9781139565981]
69. Simionescu, M., Păuna, C. B., & Niculescu, M. D. V. (2021). The Relationship between Economic Growth and Pollution in Some New European :union: Member States: A Dynamic Panel ARDL Approach. Energies, 14(9), 2363. [DOI:10.3390/en14092363]
70. Shakri, H.o., Ostadi, H. & Sheikhi, S.o. (2014). Analysis of the factors affecting the productivity of the total production factors: (Case study of Iran's basic chemical production industries). Journal of Financial Economics, 8(27), 65-88(InPersian).
71. Tedds, L. M., & Giles, D. E. (2002). Taxes and the Canadian underground economy. Taxes and the Canadian underground economy, Toronto: Canadian Tax Foundation.
72. Teoman, O., Dincer, O. C., & Cavusoglu, T. (2020). Corruption and Total Factor Productivity in the Long-Run: Evidence from Post-WW2 Turkey. Available at SSRN 3726989. [DOI:10.2139/ssrn.3726989]
73. Talei Ardakani, S. (2020). The effect of tax on the productivity of workers in Iran's manufacturing industries, a study of the fifth development plan, Economic Growth and Development Research Quarterly, 10(40), 123-134(InPersian).
74. Tiebout, C.M.(1956). A pure theory of local expenditures. Journal of political economy, 64(5), pp.416-424. [DOI:10.1086/257839]
75. Tullock, G. (1959). Problems of majority voting. Journal of political economy, 67(6), 571-579. [DOI:10.1086/258244]
76. usha, E. (2019). Persistent Inequality, Corruption, and Factor Productivity. The BE Journal of Macroeconomics, 19(2). [DOI:10.1515/bejm-2018-0021]
77. Uzawa, H. (1965). Optimum technical change in an aggregative model of economic growth. International economic review, 6(1), 18-31. [DOI:10.2307/2525621]
78. Wu, D. F., & Schneider, M. F. (2019). Nonlinearity between the shadow economy and level of development. International Monetary Fund.
79. Zribi, W., & Boufateh, T. (2020). Asymmetric CEO confidence and CSR: A nonlinear panel ARDL-PMG approach. The Journal of Economic Asymmetries, 22, e00176. [DOI:10.1016/j.jeca.2020.e00176]
ارسال پیام به نویسنده مسئول
| بازنشر اطلاعات | |
 | این مقاله تحت شرایط Creative Commons Attribution-NonCommercial 4.0 International License قابل بازنشر است. |
