Cấu trúc thuế và tự do hóa thương mại: Nghiên cứu thực nghiệm tại các nước ASEAN
Ngày xuất bản:
25/06/2020
Ngày xuất bản Online:
27/04/2021
Chuyên mục:
Bài nghiên cứu
Nội dung chính của bài viết
Tóm tắt
Mục đích của nghiên cứu là xem xét tác động của tự do hóa thương mại đến cấu trúc thuế tại sáu nước đang phát triển trong khối ASEAN - 6 (Campuchia, Indonesia, Malaysia, Philippines, Thái Lan và Việt Nam) giai đoạn 2000-2017. Bằng việc sử dụng các phương pháp ước lượng FEM, REM, GLS đối với dữ liệu bảng, kết quả thực nghiệm cho thấy tự do hóa thương mại tác động tích cực đến thuế đối với hàng hóa và dịch vụ, tiêu cực đến thuế đối với thu nhập và lợi nhuận nhưng lại không làm ảnh hưởng đến thuế đối với thương mại quốc tế. Trên cơ sở đó, nghiên cứu đưa ra một số gợi ý chính sách cho cấu trúc thuế tại Việt Nam
Abstract
The purpose of the study examines the impact of trade liberalization on tax structures from ASEAN-6 countries (Cambodia, Indonesia, Malaysia, Philippines, Thailand and Vietnam) for the period 2000-2017. Applying estimation FEM, REM, GLS methods for panel, the empirical results show that trade liberalization positively affects taxes on goods and services. In addition, the trade liberalization has a negative impact on taxes on income, profits and capital gain while the effect of the trade liberalization on taxes on international trade is not clear in the surveyed countries. On that basis, the study provides some policy suggestions for tax structure in Vietnam
Từ khóa
ASEAN, cấu trúc thuế, tự do hóa thương mại
Chi tiết bài viết
Tài liệu tham khảo
Adam, C. S., Bevan, D. L., & Chambas, G. (2001). Exchange rate regimes and revenue performance in Sub- Saharan Africa. Journal of Development Economics, 64(1), 173-213.
Abed, M. G. T. (1998). Trade Liberalization and Tax Reform in the Southern Mediterranean Region.
International Monetary Fund.
Aitken, A. C., 1934. On Least-squares and Linear Combinations of Observations. Proceedings of the Royal Society of Edinburgh 55: 42–48.
Agbeyegbe, T. D., Stotsky, J., & WoldeMariam, A. (2006). Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa. Journal of Asian Economics, 17(2), 261-284.
Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. The review of economic studies, 58(2), 277-297.
Baunsgaard, T., & Keen, M. (2010). Tax revenue and (or?) trade liberalization. Journal of Public Economics, 94(9-10), 563-577.
Bellak, C., & Leibrecht, M. (2009). Do low corporate income tax rates attract FDI?–Evidence from Central- and East European countries. Applied Economics, 41(21), 2691-2703.
Brennan, G., & Buchanan, J. M. (1980). The power to tax: Analytic foundations of a fiscal constitution.
Cambridge University Press.
Cagé, J., & Gadenne, L. (2014). The fiscal cost of trade liberalization.
Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001–2011. Contaduría y Administración, 59(3), 35-59.
Christian Bellak* and Markus Leibrecht (2009). Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries. Applied Economics, 2009, 41, 2691–2703.
Dadgar, Y., 1999. Public finance and the economy government, 1st print. Tehran: Noor Elm Publications. Ebrill, L., Stotsky J., & Gropp, R. (1999). Revenue Implications of Trade Liberalization, IMF Occasional
Paper 99/80. Washington: International Monetary Fund.
Ebrill, L. P., Keen, M., Bodin, J. P., & Summers, V. P. (2001). The modern VAT. International Monetary Fund.
Edwards, C., & Mitchell, D. J. (2008). Global tax revolution: the rise of tax competition and the battle to defend it. Cato Institute.
Karimi, M., Kaliappan, S. R., Ismail, N. W., & Hamzah, H. Z. (2016). The Impact of Trade Liberalization on Tax Structure in Developing Countries. Procedia Economics and Finance, 36, 274-282.
Keen, M., & Ligthart, J. E. (2002). Coordinating tariff reduction and domestic tax reform. Journal of international economics, 56(2), 489-507.
Kenny, L. W., & Winer, S. L. (2006). Tax systems in the world: An empirical investigation into the importance of tax bases, administration costs, scale and political regime. International Tax and Public Finance, 13(2-3), 181-215.
Keen, M., & Simone, A. (2004). Tax policy in developing countries: some lessons from the 1990s and some challenges ahead. Helping countries develop: The role of fiscal policy, 302.
Glenday, G. (2002). Trade Liberalization and Customs Revenue: Does Trade Liberalization Lead to Lower Customs Revenue? The Case of Kenya. Journal of African Finance and Economic Development, 5(2), 89-125.
Greenaway, D., Morgan, W., & Wright, P. (2002). Trade liberalisation and growth in developing countries. Journal of development economics, 67(1), 229-244.
Gastaldi, F., Liberati, P., & Scialà, A. (2011). Economic integration, tax erosion, and decentralisation: an empirical analysis.
Hinrichs, H. H. (1966). A general theory of tax structure change during economic development. A general theory of tax structure change during economic development.
Heckelman, J. C. & Powell, B. (2010). Corruption and the institutional environment for growth. Comparative Economic Studies, 52(3), 351-378.
Lee, Y., & Gordon, R. H. (2005). Tax structure and economic growth. Journal of public economics, 89(5-6), 1027-1043.
Lotz, J. R., & Morss, E. R. (1967). Measuring “tax effort” in developing countries. Staff Papers, 14(3), 478-499.
James, S. R., & Nobes, C. (2016). Economics of Taxation: Principles, Policy and Practice. Fiscal Publications. Rao, M. G. (2000). Tax reform in India: achievements and challenges. Asia Pacific Development Journal, 7(2),
59-74.
Paul R.Krugman- Maurice Obstfeld: Kinh tế học quốc tế- lý thuyết và chính sách; tập I (Những vấn đề về thương mại quốc tế); NXB Chính trị Quốc gia, Hà Nội – 1996.
Pazhoyan and Jamshid, 2012. Public sector economics taxes, 9st print. Tehran: Jangal Publications. Persson, T., & Tabellini, G. E. (2002). Political economics: explaining economic policy. MIT press.
Tanzi, V. (1989). The impact of macroeconomic policies on the level of taxation and the fiscal balance in developing countries. Staff Papers, 36(3), 633-656.
Thomas Baunsgaard and Michael Keen (2010). Tax Revenue and (or?) Trade Liberalization.
Tosun, M. S. (2006). The tax structure and trade liberalization of the Middle East and North Africa region.
Review of Middle East Economics and Finance, 3(1), 21-38.
Tosun, M. S., & Abizadeh, S. (2005). Economic growth and tax components: an analysis of tax changes in OECD. Applied Economics, 37(19), 2251.
Abed, M. G. T. (1998). Trade Liberalization and Tax Reform in the Southern Mediterranean Region.
International Monetary Fund.
Aitken, A. C., 1934. On Least-squares and Linear Combinations of Observations. Proceedings of the Royal Society of Edinburgh 55: 42–48.
Agbeyegbe, T. D., Stotsky, J., & WoldeMariam, A. (2006). Trade liberalization, exchange rate changes, and tax revenue in Sub-Saharan Africa. Journal of Asian Economics, 17(2), 261-284.
Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. The review of economic studies, 58(2), 277-297.
Baunsgaard, T., & Keen, M. (2010). Tax revenue and (or?) trade liberalization. Journal of Public Economics, 94(9-10), 563-577.
Bellak, C., & Leibrecht, M. (2009). Do low corporate income tax rates attract FDI?–Evidence from Central- and East European countries. Applied Economics, 41(21), 2691-2703.
Brennan, G., & Buchanan, J. M. (1980). The power to tax: Analytic foundations of a fiscal constitution.
Cambridge University Press.
Cagé, J., & Gadenne, L. (2014). The fiscal cost of trade liberalization.
Castro, G. Á., & Camarillo, D. B. R. (2014). Determinants of tax revenue in OECD countries over the period 2001–2011. Contaduría y Administración, 59(3), 35-59.
Christian Bellak* and Markus Leibrecht (2009). Do low corporate income tax rates attract FDI? – Evidence from Central- and East European countries. Applied Economics, 2009, 41, 2691–2703.
Dadgar, Y., 1999. Public finance and the economy government, 1st print. Tehran: Noor Elm Publications. Ebrill, L., Stotsky J., & Gropp, R. (1999). Revenue Implications of Trade Liberalization, IMF Occasional
Paper 99/80. Washington: International Monetary Fund.
Ebrill, L. P., Keen, M., Bodin, J. P., & Summers, V. P. (2001). The modern VAT. International Monetary Fund.
Edwards, C., & Mitchell, D. J. (2008). Global tax revolution: the rise of tax competition and the battle to defend it. Cato Institute.
Karimi, M., Kaliappan, S. R., Ismail, N. W., & Hamzah, H. Z. (2016). The Impact of Trade Liberalization on Tax Structure in Developing Countries. Procedia Economics and Finance, 36, 274-282.
Keen, M., & Ligthart, J. E. (2002). Coordinating tariff reduction and domestic tax reform. Journal of international economics, 56(2), 489-507.
Kenny, L. W., & Winer, S. L. (2006). Tax systems in the world: An empirical investigation into the importance of tax bases, administration costs, scale and political regime. International Tax and Public Finance, 13(2-3), 181-215.
Keen, M., & Simone, A. (2004). Tax policy in developing countries: some lessons from the 1990s and some challenges ahead. Helping countries develop: The role of fiscal policy, 302.
Glenday, G. (2002). Trade Liberalization and Customs Revenue: Does Trade Liberalization Lead to Lower Customs Revenue? The Case of Kenya. Journal of African Finance and Economic Development, 5(2), 89-125.
Greenaway, D., Morgan, W., & Wright, P. (2002). Trade liberalisation and growth in developing countries. Journal of development economics, 67(1), 229-244.
Gastaldi, F., Liberati, P., & Scialà, A. (2011). Economic integration, tax erosion, and decentralisation: an empirical analysis.
Hinrichs, H. H. (1966). A general theory of tax structure change during economic development. A general theory of tax structure change during economic development.
Heckelman, J. C. & Powell, B. (2010). Corruption and the institutional environment for growth. Comparative Economic Studies, 52(3), 351-378.
Lee, Y., & Gordon, R. H. (2005). Tax structure and economic growth. Journal of public economics, 89(5-6), 1027-1043.
Lotz, J. R., & Morss, E. R. (1967). Measuring “tax effort” in developing countries. Staff Papers, 14(3), 478-499.
James, S. R., & Nobes, C. (2016). Economics of Taxation: Principles, Policy and Practice. Fiscal Publications. Rao, M. G. (2000). Tax reform in India: achievements and challenges. Asia Pacific Development Journal, 7(2),
59-74.
Paul R.Krugman- Maurice Obstfeld: Kinh tế học quốc tế- lý thuyết và chính sách; tập I (Những vấn đề về thương mại quốc tế); NXB Chính trị Quốc gia, Hà Nội – 1996.
Pazhoyan and Jamshid, 2012. Public sector economics taxes, 9st print. Tehran: Jangal Publications. Persson, T., & Tabellini, G. E. (2002). Political economics: explaining economic policy. MIT press.
Tanzi, V. (1989). The impact of macroeconomic policies on the level of taxation and the fiscal balance in developing countries. Staff Papers, 36(3), 633-656.
Thomas Baunsgaard and Michael Keen (2010). Tax Revenue and (or?) Trade Liberalization.
Tosun, M. S. (2006). The tax structure and trade liberalization of the Middle East and North Africa region.
Review of Middle East Economics and Finance, 3(1), 21-38.
Tosun, M. S., & Abizadeh, S. (2005). Economic growth and tax components: an analysis of tax changes in OECD. Applied Economics, 37(19), 2251.
Trích dẫn bài báo
Tiên, H. T., & Hằng, T. X. (2021). Cấu trúc thuế và tự do hóa thương mại: Nghiên cứu thực nghiệm tại các nước ASEAN. Tạp chí Nghiên cứu Tài chính-Marketing, 57(3). https://doi.org/10.52932/jfm.vi57.93
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