THE DETERMINANTS OF TAX REVENUE IN MONGOLIA

• Main Authors: NYAMGEREL JARGALSAIKHAN, Nyamgerel Jargalsaikhan
• Other Authors: WANG, KUANG-TING
• Format: Others
• Language: en_US
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/24k7y9

碩士 === 亞洲大學 === 經營管理學系 === 106 === Purpose- The aim of the study is to investigate the determinants of tax revenue in Mongolia. Design/Methodology/ approach- Data will be analyzed using SPSS software and multiple regression models will be used to estimate the relationships which exist between dependent and independent variables. The study employed only secondary data. Findings: Gross domestic product has strong influence on tax revenue. On the other hand, contrary to the expectation, inflation rate has no influence on tax revenue. Research limitations- This study analyzed period of 2000-2017 in Mongolia. Originality/value- Limited studies conducted about Determinants of Tax revenue especially in Mongolia no literature review found. This study is making the literature of Tax Revenue available. Practical implication- The findings of this study might be useful for future students and people who are working in this field. Hence, give the explanation of economic evidence that influencing on tax revenue.