The Impact of Tax Rate, Compliance Burden and Administrative Governance on Tax Collection: Evidence from Emerging Asian Countries From 2004 To 2015

Abstract

As low-income countries become more developed, the demands for publicly provided goods and services in these countries tend to increase. This in turn puts pressure on those countries to raise their tax revenue collections both in absolute terms and relative to GDP. The present article seeks to determine the quantitative impacts of tax rate, compliance burden and tax administrative governance on tax collection ratios of 14 emerging Asian countries (Bangladesh, Bhutan, Cambodia, China, India, Indonesia, Malaysia, Mongolia, Nepal, Pakistan, Philippines, Sri Lanka, Thailand, and Vietnam) over the period from 2004 to 2015.