Abstract:This study evaluates the relationship between different revenue sources on generated tax revenue proxy by the federally collected tax revenue. To carry out this exercise, quarterly time-series data for the years (2005–2013 EFY) was employed. The objective of this study was to evaluate the effects of tax policy reforms on revenue. The analysis showed that the reform of the tax policy since the 2009 fiscal year has not had a positive impact on tax revenue. The tax authority's eight-year tax collection efficiency… Show more
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