Measuring Untapped Revenue Potential in Developing Countries: Cross-Country Frontier and Panel Data Analysis

Bogetić, Željko; Naeher, Dominik; Narayanan, Raghavan

doi:10.1596/1813-9450-9776

Cited by 3 publications

(2 citation statements)

References 26 publications

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“…Schneider (2020) and De Mooij et al (2018) stressed that preference should be given to domestic revenue mobilization in developing countries because there exists tax revenue potential. This untapped tax potential results in a low tax to GDP ratio in most developing countries (Bogetić et al, 2022; Odhiambo & Olushola, 2018).…”

Section: Introductionmentioning

confidence: 99%

Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana

et al. 2022

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The question of how much of the potential tax revenue is actually obtained remains very critical in Ghana’s efforts to improve domestic revenue mobilization. This paper computes and examines tax gap and compliance burden among micro and small businesses which constitute more than 90% of Ghana’s informal economy. Using data on 485 businesses in Ghana, the study finds that while some businesses underpay their taxes, surprisingly others actually pay more than expected. The average tax gap is computed to be about GHC 109.2 (US$19.2). Small businesses are associated with a higher tax gap of 24.9% compared to their micro counterparts. Moreover, we find that as compliance burden increases, the tax gap also increases, albeit significant variation in the effect of compliance burden on tax gap across regions and different tax handles. JEL Classification: H25, H26, H27, H32

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Section: Introductionmentioning

confidence: 99%

Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana

et al. 2022

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“…Second, we add to the growing number of empirical studies in macroeconomics applying non-parametric frontier analysis. Existing studies in this literature focus on estimating efficiency of public spending (Gupta and Verhoeven 2001;Clements 2002;Afonso et al 2005;Herrera and Pang 2005), national transportation and commerce systems (Rashidi and Cullinane 2019;Wang et al 2020), regional economic integration (Naeher 2015;Naeher and Narayanan 2020), domestic revenues (Bogetić et al 2021), and energy efficiency (Li et al 2021).…”

Section: Introductionmentioning

confidence: 99%

Attracting private capital for development: Are poorer countries less efficient?

Naeher

Narayanan

2022

Int Econ Econ Policy

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According to common measures of private capital mobilization, such as the shares of foreign direct and portfolio investment in GDP, many low-income countries perform poorly in attracting private capital flows. However, these indicators do not account for differences in economic characteristics across countries, and thus cannot provide insights on countries’ performance relative to their potential levels of private capital flows as determined by their domestic economic structure and constraints. This paper addresses this gap by using nonparametric data envelopment analysis (DEA) to empirically calculate the efficient frontier for private capital mobilization as a function of countries’ domestic enabling environment, and then assess each country’s performance relative to that of other countries featuring similar domestic conditions. Our results reveal that many low-income countries, particularly in Africa and South Asia, which do not rank high according to achieved levels of private capital flows, are in fact performing on or very close to the efficient frontier. This indicates that these countries are good performers given the limited resources available to them. Tracking the performance of countries and regions over time, we furthermore find that sub-Saharan Africa experienced the strongest increases in DEA efficiency scores between 2007 and 2018, indicating that various countries in this region were catching up with the frontier.

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Analysis to Unlock Revenue Potentials in the Agriculture Sector in Tanzania

J. K.

2024

African Journal of Economics and Sustainable Development

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This study explores the untapped revenue potentials within Tanzania's agriculture sector, focusing on strategic analysis to unlock opportunities for growth and development. By employing a comprehensive data-driven approach, the research evaluates current agricultural practices, market trends, and economic factors influencing the sector. The analysis encompasses various subsectors, including crop production, livestock, and agribusiness, highlighting areas with the highest revenue generation potentials. Additionally, the study examines policy frameworks, technological innovations, and investment opportunities that could enhance productivity and profitability. Through secondary data analysis, the findings offer actionable insights for stakeholders, including policymakers, investors, and farmers. The research underscores the importance of rational taxpayer’s registration, improving infrastructure, and fostering a conducive business environment to unlock the sector's full potential. Ultimately, this study aims to contribute to the sustainable growth and transformation of Tanzania's agriculture sector, driving taxation as a stimulus for growth and development.

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Measuring Untapped Revenue Potential in Developing Countries: Cross-Country Frontier and Panel Data Analysis

Cited by 3 publications

References 26 publications

Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana

Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana

Attracting private capital for development: Are poorer countries less efficient?

Analysis to Unlock Revenue Potentials in the Agriculture Sector in Tanzania

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