Tác động của gánh nặng thuế đến quy mô khu vực kinh tế chưa được quan sát tại các nền kinh tế mới nổi ở khu vực Châu Á

Abstract

High tax burdens are often thought to drive growth in the shadow economy, as individuals and businesses seek to evade taxes and boost profits. However, this link isn't universally accepted. This study investigated the relationship between tax burdens and the size of the shadow economy in several emerging Asian economies (China, India, Indonesia, Iran, Malaysia, Thailand, Saudi Arabia, the Philippines, the UAE, and Vietnam) from 2002 to 2020. Using a feasible generalized least squares (FGLS) regression model, the authors found a positive correlation between tax burdens and the shadow economy. This research suggests that managing tax burdens effectively can contribute to better regional economic management. Besides,  the study also identified negative correlations with unemployment and inflation, and a positive correlation with trade openness.