Factors that Influence Tax Revenue and Government Expenditure in the Asia Pacific Region

DOI

10.2991/icebef-18.2019.67How to use a DOI?

Keywords

economic growth; good government governance; gorvernment expenditure; inflation; tax rate; tax revenue

Abstract

This research aims to determine how the effect of economic growth, inflation, tax rate and good government governance on tax revenue and government expenditure on countries in the Asia Pacific region. The method of research analysis used is descriptive and verification analysis method of quantitative approach. The population of this research are countries in the Asia Pacific region, while for sampling using purposive sampling method. The data used are secondary data collected from website World Bank, Asia Development Bank, International Monetary Fund from 2014-2016. This research data using statistical test of panel data regression with model of random effect model and fixed effect model. The results of the research show that tax rates and good government governance affect tax revenue. While economic growth and inflation have no effect on tax revenue. As well as inflation, tax rates, good government governance and tax revenue affect government expenditure. While economic growth has no effect on government expenditure.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Feny Yusnika
AU  - Aristanti Widyaningsih
PY  - 2019/05
DA  - 2019/05
TI  - Factors that Influence Tax Revenue and Government Expenditure in the Asia Pacific Region
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 297
EP  - 300
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.67
DO  - 10.2991/icebef-18.2019.67
ID  - Yusnika2019/05
ER  -