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Biến thiên không gian của các yếu tố dự đoán doanh thu thuế chính phủ tại Nigeria
Tóm tắt
Mặc dù Nigeria là nền kinh tế lớn nhất châu Phi, nhưng tỷ lệ thuế so với Tổng sản phẩm quốc nội (GDP) của nước này lại nằm trong số thấp nhất toàn cầu, ước tính chỉ khoảng 6%. Mặc dù doanh thu thuế nói chung ở các bang tại Nigeria đều thấp, nhưng sự chênh lệch lại đáng chú ý ở những vùng khác nhau trong cả nước. Việc hiểu rõ "điều gì" tạo ra sự biến thiên trong doanh thu thuế và "đâu" là những địa điểm quan trọng cho các can thiệp chính sách dựa trên vị trí để kích thích việc tạo ra doanh thu thuế. Để đạt được điều đó, nghiên cứu này xem xét cách mà sự khác biệt về mặt địa lý trong các yếu tố vĩ mô, kinh tế chính trị, kinh tế xã hội và vị trí địa lý trong cả nước giải thích sự biến thiên không gian trong doanh thu thuế, và chỉ ra những nơi mà những mối quan hệ này có ý nghĩa bằng cách sử dụng hồi quy weighed theo địa lý. Các phát hiện cho thấy sự phân tán không gian trong doanh thu thuế của chính phủ với tỷ lệ biết chữ và khoảng cách đến bờ biển là hai yếu tố dự đoán quan trọng. Những yếu tố này dự đoán được nhiều doanh thu thuế của chính phủ ở miền nam hơn là ở miền bắc của đất nước, củng cố rằng vị trí địa lý và tình trạng kinh tế xã hội cải thiện của công dân là rất cần thiết để gia tăng doanh thu chính phủ. Nghiên cứu khuyến nghị việc giáo dục người nộp thuế về lợi ích của việc nộp thuế ở miền Bắc Nigeria, trong khi miền Nam Nigeria nên tiếp tục tận dụng lợi thế của nền kinh tế ven biển.
Từ khóa
#doanh thu thuế #biến thiên không gian #Nigeria #kinh tế học chính trị #hồi quy địa lýTài liệu tham khảo
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