Determinants of tax revenue performance in South Africa for the period 1990-2018
Asiashu Given Mmbulaheni,
Zvikomborero Nyamazunzu,
Mbulaheni Albert Dagume
Abstract:This study investigates the determinants of tax revenue performance in South Africa using time series data from 1990–2018. The study uses Augmented Dickey Fuller and the Kwiatkowski–Phillips–Schmidt–Shin (KPSS) tests to test stationarity in time series, while Johansen co-integration and error correction models identify long-run and short-run dynamics among variables. The results of the study revealed that Gross Domestic Product (GDP) per capita, foreign direct investment, and trade openness are statistically s… Show more
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