أثر الفساد على الإيرادات الضريبية في الدول ذات الدخل المتوسط خلال الفترة (2017-2000)‎

الملخص EN

The study aims at identifying the impact of corruption on the tax revenue in twenty three middle income countries using Static Panel Model during the period (2000-2017).

The study concludes that the optimal model to estimate the static panel model is the Random Effects Model; therefore, Feasible Generalized Least Squares is used to solve the autocorrelation problem and heteroscedasticity Problem.

Findings show that corruption has a negative effect on the tax revenue.

While trade openness has positive effects, While the impact of both the effectiveness of the government, and the industrial and agricultural sector has a negative effect on the tax revenue.