TAX REVENUE AND ECONOMIC DEVELOPMENT IN SOUTHEAST ASIAN COUNTRIES
The article uses secondary data sources of World Bank and quantitative analysis model to examine the impact of the economic development level of countries in Southeast Asia on tax revenue. Research results show that, from 2000 to now, the level of economic development of countries in this region has increased significantly, which is reflected in the increase in GDP per capita, through which the income taxes of these countries have also increased from 2000 to the present. Besides, the results of quantitative analysis through the regression model also show that GDP per capita has a positive impact on tax revenue in countries in this region.
International College Suan Sunandha
Rajabhat University, Bangkok, Thailand