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Browsing Tax Knowledge Base by Author "Albimana, Masoud Mohammed"

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    The Determinants of Tax Revenues among EAC members
    (Kenya School of Revenue Administration, 19-04-22) Albimana, Masoud Mohammed; Moh’d Hemedb, Issa Moh'd
    A tax revenue mobilization in less developing countries is an empirical debate and has received a lot of attention. Reflecting this, increasing tax to GDP ratio is a policy option that needs special attention in developing countries, especially the lower income economies. Meanwhile, this study intends to examine the determinants of Tax revenue to GDP ratio among four East African Community Countries (EAC-4). Analysis is conducted using Fixed and Panel data approach using most recent data from 2010-2020.The sample countries are four (4) East African Community (EAC) members. The results suggest that, economic growth has significantly positive contribution to tax revenues while growth of the agricultural sector retards tax revenue collections. The impact of manufacturing sector and service sector on tax revenue is insignificant. To improve tax revenue performance, an improvement and implementation of the designed tax policy is needed in these countries to properly tap growth of all economic sectors
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    How long is a long run? Tax Revenue Forecasting
    (Kenya School of Revenue Administration, 19-04-22) Albimana, Masoud Mohammed; Hemedb, Issa Moh’d
    This paper intends to examine whether using long run sample size has more forecasting power than short run sample size. The sample size ranges from 1996 to 2016 and 2000 to 2015. Ordinary Least Square (OLS) method was used to forecast three components of tax revenues including total revenue (TR), Pay As You Earn (PAYE) and Value-added Tax (VAT). The results show that, both TR and PAYE forecasts are slightly better when using short run sample size. However, for VAT, forecasting power is slightly better when using long run sample period. This reveals that, in contrast to other fields, forecasting tax revenue using the short run sample size data could be more useful. We believe that, the long run period is subjective and field oriented. Also, the nature of the tax can have different implications in selection of sample size and data frequency.