قياس المرونة الشاملة للإيرادات الجبائية للدول النامية

الملخص EN

The purpose of this paper is to estimate the tax buoyancy of developing countries.

We have used 31 countries cross section data for the year 2000 to 2015.

The result shows that the tax buoyancycoefficient was lower then one.

In other words, the tax revenue in developing countries does not responsive to changes in GDP.