Effect of tax structure toward economic growth: in economic cooperation and development (OECD) countries selected / Khairul Ikhwan Mualasan

Mualasan, Khairul Ikhwan (2017) Effect of tax structure toward economic growth: in economic cooperation and development (OECD) countries selected / Khairul Ikhwan Mualasan. [Student Project] (Submitted)

Abstract

In this paper investigates the relationship between the tax structures toward the economic growth in Economic Cooperation and Development (OECD) selected countries. In this study, the independent variable is tax structure. The component in the tax structure is value added tax, personal income tax, and corporate income tax and the dependent variable is annual growth GDP. This study use panel data consist of 13 years between 2003 until 2015 and use 30 Economic Cooperation and Development (OECD) selected countries were modelled into a multiple regression model. All the independent variable in this study is important toward the economic growth, value added tax, personal income tax and corporate income tax is the main income for Government. The results revealed that all the tax structure which is value added tax, personal income tax and corporate income tax has positive effect toward the economic growth. There is no significant impact on personal income tax toward the economic growth and other two taxes which is value added tax and corporate income tax has significant impact on growth.

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Item Type: Student Project
Creators:
Creators
Email / ID Num.
Mualasan, Khairul Ikhwan
2015134613
Contributors:
Contribution
Name
Email / ID Num.
Advisor
Sulong, Sumaffiatiee
sumaff@uitm.edu.my
Subjects: H Social Sciences > HJ Public Finance > Revenue. Taxation. Internal revenue > Income tax
Divisions: Universiti Teknologi MARA, Sabah > Kota Kinabalu Campus > Faculty of Business and Management
Programme: Bachelor of Business Administration (Hons) Business Economics
Keywords: Corporate income tax; Value added tax; Personal income tax
Date: 2017
URI: https://ir.uitm.edu.my/id/eprint/111584
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