Analysis of the Relationship between Tax Revenue and Economic Growth in Nepal
نویسندگان
چکیده
This study aimed at assessing the relationship between tax revenue and economic growth in Nepal. A Causal comparative research design was employed using time series data from fiscal year 1974/75 to 2019/20. Accordingly, GDP constant price considered dependent variable, income tax, excise duty, value-added customs duty as independent variables. Since all variables their log forms were stationary first difference, order measure nature strength of relation variables, a vector error correction model (VECM) employed. Besides, Johansen’s cointegration results revealed existence long run. In addition, analysis also found that, run, has significant negative relationship, value added positive but have insignificant with GDP. Regarding short-run, term (ECT) indicates though move is towards equilibrium, weak variable.
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ژورنال
عنوان ژورنال: Siddhajyoti interdisciplinary journal
سال: 2023
ISSN: ['2717-4743']
DOI: https://doi.org/10.3126/sij.v4i1.54131