Tác động của tham nhũng và chất lượng thể chế đến thu thuế các nước đang phát triển
Nội dung chính của bài viết
Tóm tắt
Bài nghiên cứu này đánh giá tác động của tham nhũng và chất lượng thể chế đối với hiệu quả thu thuế tại các quốc gia châu Á, đồng thời phân tích vai trò tương tác giữa hai yếu tố này trong việc hình thành nguồn thu ngân sách. Sử dụng dữ liệu bảng từ 40 quốc gia trong giai đoạn 2010 - 2022, nghiên cứu áp dụng các phương pháp ước lượng GLS (Generalized Least Squares) và MMQR (Method of Moments Quantile Regression) nhằm kiểm định các giả thuyết nghiên cứu. Kết quả cho thấy tham nhũng có ảnh hưởng tiêu cực đến tổng thu thuế cũng như thuế thu nhập (thuế trực thu), trong khi chất lượng thể chế tác động tích cực đến tổng thu thuế nhưng lại có ảnh hưởng tiêu cực đến thuế thu nhập. Đáng chú ý, biến tương tác giữa tham nhũng và chất lượng thể chế cho kết quả dương, hàm ý sự tồn tại của hiệu ứng thay thế—nghĩa là chất lượng thể chế tốt có thể làm giảm tác động tiêu cực của tham nhũng đến thu thuế. Từ đó, nghiên cứu đề xuất các hàm ý chính sách nhằm tăng cường kiểm soát tham nhũng và cải thiện chất lượng thể chế, qua đó nâng cao hiệu quả thu thuế và thúc đẩy công bằng trong việc tuân thủ nghĩa vụ thuế.
Abstract
This paper assesses the impact of corruption and institutional quality on tax collection efficiency in Asian countries and analyzes the interaction between these two factors in the formation of budget revenue. Using panel data from 40 countries in the period 2010 - 2022, the study applies the Generalized Least Squares (GLS) and MMQR (Method of Moments Quantile Regression) estimation methods to test the research hypotheses. The results show that corruption has a negative impact on total tax revenue as well as income tax (direct tax), while institutional quality has a positive impact on total tax revenue but a negative impact on income tax. Notably, the interaction variable between corruption and institutional quality is positive, implying the existence of a substitution effect - that is, good institutional quality can reduce the negative impact of corruption on tax collection. From there, the study proposes policy implications to strengthen corruption control and improve institutional quality, thereby enhancing tax collection efficiency and promoting fairness in tax compliance.
Từ khóa
Tham nhũng; Chất lượng thể chế; Thu thuế.
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
E02 - Institutions and the Macroeconomy - General, H20 - General - Taxation, Subsidies, and Revenue, H71 - State and Local Taxation, Subsidies, and Revenue - State and Local Government • Intergovernmental Relations
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