TAX REVENUE AND ECONOMIC DEVELOPMENT IN SOUTHEAST ASIAN COUNTRIES

  • Hương Le Thi Mai HCMC University of Technology and Education, Ho Chi Minh City
  • Hung Tran Van Vietnam National University of Forestry at Dong Nai
Keywords: tax revenue, economic development level, Southeast Asia

Abstract

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.

 

Author Biographies

Hương Le Thi Mai, HCMC University of Technology and Education, Ho Chi Minh City

PhD, Lecturer in Finance, HCMC University of Technology and Education, Ho Chi Minh City, Vietnam

Research interests -financial sector, banking sector, SMEs functioning and government support, ecological economics, environmental issues of economic development and corporate social responsibility

Published more than 10 papers in International journals

Hung Tran Van, Vietnam National University of Forestry at Dong Nai

PhD, Lecturer Faculty of Economics, Vietnam National University of Forestry at Dong Nai, Vietnam

Research interests: economic development, agricultural markets, SMEs functioning and government support, ecological economics, environmental issues of economic development and corporate social responsibility, financial management

Published more than 20 papers in International journals, member of editorial board of International journals

Published
2022-05-30
How to Cite
Mai, H., & Van, H. (2022). TAX REVENUE AND ECONOMIC DEVELOPMENT IN SOUTHEAST ASIAN COUNTRIES. The EUrASEANs: Journal on Global Socio-Economic Dynamics, (3(34), 41-46. https://doi.org/10.35678/2539-5645.3(34).2022.41-46