文章基本信息

标题：Do Financial Sector Activities Affect Tax Revenue in Pakistan?
本地全文：下载
作者：Naeem Akram
期刊名称：The Lahore Journal of Economics
印刷版ISSN：1811-5438
电子版ISSN：1811-5446
出版年度：2016
卷号：21
期号：2
页码：153-169
出版社：Lahore School of Economics
摘要：By mobilizing savings, financial markets play a crucial role in economic development. Given that the literature does not fully explore the nexus between financial activities and tax revenue, this study attempts to analyze the role of financial markets in generating tax revenue in Pakistan, using time series data for the period 1975–2014. It finds that, in the long run, the number of bank branches and market capitalization have a positive and significant impact on tax revenue. While credit to the private sector has a bidirectional relationship with tax revenue, public sector credit has an insignificant impact. In the short run, only the number of bank branches and market capitalization have a significant impact on tax revenue.
关键词：Financial sector; financial liberalization; tax revenue; Pakistan