تأثير الضرائب على التنافسية السعرية لقطاع الصناعة التحويلية الأردني

الملخص EN

This study aims at investigating the impact of direct and indirect taxation effect on the price competitiveness in the jordanian manufacturing sector over the period (1976- 2013 using profit margin ratio as an indicator that representative the ability of price competitiveness.

To accomplish this objective, the study uses the Vector Error Correction Model.

The VECM shows a long run causal relationship between profit margin ratio and direct and indirect taxation, In addition, short-term deviations from the long-term equilibrium relationship are corrected at a rate of 3 % per year.

Furthermore, The results also showe the presence of a negative and significant effect of indirect taxes on the price competitiveness in the long term, and supported by analysis of variance decomposition and impulse response function test.

However there is no short term effect of direct and indirect taxes on the price competitiveness.