Determinants of Tax Revenue Performance in European Countries
A Panel Data Investigation
Bibliographic Data
| ID | 21475111 |
|---|---|
| Authors | Αθανάσιος Αναστασίου (0000-0002-3504-9969, University of Peloponnese, corresponding author), Athanasios Anastasiou (0000-0003-4546-7846, University of Peloponnese), Charalampos Kalligosfyris (University of Peloponnese), Kalligosfyris Charalampos (Independent Authority for Public Revenue), Eleni Kalamara (0000-0002-5444-3056, Greek Independent Authority for Public Revenue Department, Greek Independent Authority for Public Revenue, Menelaou, Sparti, Greece) |
| Year | 2024 |
| Volume | 47 |
| Issue | 4 |
| Pages | 227-242 |
| Publication date | 2024-03-11 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | International Journal of Public Administration (JOURNAL) |
| Journal identifiers | ISSN: 0190-0692 • E-ISSN: 1532-4265 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/01900692.2022.2111578 |
| OpenAlex | W4293715470 |
| Language | EN |
| Citations received | 5 |
| References cited | 60 |
The purpose of this paper is to investigate the existence and directions of the causal relationships between the level of tax revenue and a set of determinants, using data from 26 European countries for the period 2015–2018. In particular, by applying the panel cointegration method and estimating panel-based Error Correction Models, the long-run and causal relationships between the variables, are being explored. The results of the analysis confirm the existence of cointegration relationships (long-run relationships) and suggest a significant degree of interdependence. In particular, the investigation showed that the level of GDP per capita and public debt, the assessment of the level of control of corruption, the government effectiveness index, the degree of the efficiency of tax administration and the level of tax rates (individuals and corporate) significantly affect the level of tax revenue collection. The analysis also confirms the existence of macroeconomic interdependence (interconnection) between the European countries
Cointegration · Debt · Econometrics · Economics · Language change · Macroeconomics · Monetary economics · Panel analysis · Panel data · Per capita · Public economics · Revenue · Tax revenue · Energy, Environment, Economic Growth · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Finance
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| Unique citing works | 5 |
|---|---|
| Citations per year | 5 |
| Citation span | 2025 - 2026 (2) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 5 |