تأثیر نرخ مالیات بر درآمد ارزی گردشگری کشورهای خاورمیانه و شمال آفریقا (رهیافت داده‌های تابلویی پویا)
محورهای موضوعی : اقتصاد کار و جمعیت
مجید فشاری
1
(مدرس دانشگاه آزاد اسلامی واحد ماکو)
علی اکبر تقی پور
2
(دانشجوی دکتری جغرافیا و برنامه ریزی شهری دانشگاه تبریز)
مجتبی ولی بیگی
3
(دانشجوی دکتری جغرافیا و برنامه ریزی شهری دانشگاه تبریز)
نیر قمری
4
(کارشناس ارشد علوم اقتصادی)
کلید واژه: رهیافت داده‌های تابلویی پویا, نرخ مالیات, درآمد ارزی گردشگری,
چکیده مقاله :
در این مطالعه با استفاده از رهیافت داده‌های تابلویی پویا به تأثیر نرخ مالیات بر درآمد ارزی گردشگری کشورهای خاورمیانه و شمال آفریقا در سال‌های 2009-1995 پرداخته می‌شود. نتایج نشان می‌دهد نرخ مالیات تأثیر منفی بردرآمد ارزی گردشگری داشته و متغیرهای مقدار وقفه‌دار درآمد ارزی گردشگری، درآمد سرانه و رشد درآمد سرانه تأثیر مثبت و معنا‌دار بر درآمد گردشگری دارند.
The impact of tax ratio on the investment, in economic activity such as tourism sector, is important in tourism literature. So, the main objective of this study is to investigate the impact of tax ratio on the tourism receipts in MENA countries during 1995-2009.The model of study has been estimated by applying dynamic panel data approach and GMM estimator. The empirical results of study reveal that tax ratio has negative effect on the tourism receipts and GDP per capita and its growth have positive and significant effect on the tourism receipts in such countries. Hence, the main policy implication of this study is that the policy makers, in these countries, should adopt these policies to improve the tax revenue. Because, any increase of tax revenues can decrease the dependency to the tourism receipts. Moreover, the increase of GDP and GDP per capita can improve the tourism receipts in MENA countries.
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