Empirical Analysis of the Determinants of Sales Tax Collections of Local Governments in Taiwan

• Main Authors: Jhang, Siou-Li, 張秀麗
• Other Authors: Yao, Ming-Hung
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/tuvy3a

碩士 === 國立高雄科技大學 === 財富與稅務管理系 === 107 === This study aims at investigating the determinants of sales tax collections of local governments in Taiwan from 2011 to 2017. The explaining variables are the average propensity to consume of residence, the unemployment rate, the consumer price index, the structure of employees, and the number of residence. The random effects model estimation results show that the number of residence, the unemployment rate and the disposable income are positively correlated to the sales tax collections. On the other hand, the unemployment rate is negatively correlated. Based on these findings, the study suggests the local governments to create job opportunities to attract immigration, lower the unemployment rate, and enhance the sales tax collection.