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333682

The Effect of Economic Growth on the Tax Revenue; Case of Egypt

Article

Last updated: 28 Dec 2024

Subjects

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Tags

المحاسبة

Abstract

Taxing is one of the sources of state revenue, and on the other hand, economic growth can influence taxing, as economic activities done during the process of Growth will increase or decrease the tax revenue. The effect relies on the time period as well volume of economic activities. The objective of this paper is to measure the effect of economic growth on tax revenue in the Egyptian economy in the period from 1975 to 2022 to this end, in an Autoregressive Distributed Lag (ARDL) approach has been employed, using six variables: Tax revenue (% of GDP), GDP (current LCU), GDP per capita (current LCU), Inflation, consumer prices (annual %), Gross capital formation (current LCU), and Unemployment, total (% of total labor force) (national estimate). The Importance of this paper exists because our point of departure from the current studies lies in the fact that we measure the effect of economic growth on tax revenue in Egypt not the opposite as other literature did. The results showed unemployment and gross capital formation to be insignificant. GDP currency and GDP per capita were significant in the short run and inflation of consumer prices was significant in the long run.

DOI

10.21608/sjcf.2024.245350.1065

Keywords

Egypt, Economic growth, tax revenue, Autoregressive distributed lag (ARDL)

Authors

First Name

Amr Abdelmeguid Edris

Last Name

Eissa

MiddleName

-

Affiliation

Department of Economics - Faculty of Management Sciences - October University for Modern Sciences and Arts (MSA)

Email

aedrees@msa.edu.eg

City

-

Orcid

-

First Name

Alaa Kamel Hassan

Last Name

Khalifa

MiddleName

-

Affiliation

المعهد العالي للحاسبات، أكاديمية الشروق، مصر

Email

dr.alaa.kamel@sha.edu.eg

City

-

Orcid

-

Volume

43

Article Issue

79

Related Issue

45190

Issue Date

2023-12-01

Receive Date

2023-10-29

Publish Date

2023-12-01

Page Start

395

Page End

436

Print ISSN

1110-1377

Online ISSN

2974-3923

Link

https://sjcf.journals.ekb.eg/article_333682.html

Detail API

https://sjcf.journals.ekb.eg/service?article_code=333682

Order

11

Type

المقالة الأصلية

Type Code

2,254

Publication Type

Journal

Publication Title

المجلة العلمية لکلية التجارة (أسيوط)

Publication Link

https://sjcf.journals.ekb.eg/

MainTitle

The Effect of Economic Growth on the Tax Revenue; Case of Egypt

Details

Type

Article

Created At

28 Dec 2024