文章基本信息

标题：A Causality Relationship Between Tax Revenue and Government Expenditure In Indonesia
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作者：Jaka Sriyana
期刊名称：Economic Journal of Emerging Markets
印刷版ISSN：2086-3128
出版年度：2009
卷号：1
期号：2
语种：English
出版社：Universitas Islam Indonesia
摘要：This paper attempts to model the relationship between tax revenue and government expenditurefor Indonesia over the period 1970-2007. The empirical analysis employs tests of cointegrationand Vector Error Correction Model (VECM). The empirical evidence suggests thatthere is a long run relationship between tax and government expenditure, but in the shortterm, the model explains unidirectional causality relationship, namely from tax revenue togovern ment expenditure This finding indicates that the budget deficit increase continuously,which threaten the fiscal sustainability in the long term. It suggests that the governmentshould organize a better management on public finance policies to support the tax-spend fiscalpolicy.Key words: tax, government, causality, expenditure, cointegration.