مجلة التمويل والاستثمار والتنمية المستدامة
Volume 6, Numéro 2, Pages 514-529
2021-12-31

The Role Of Financial Development In The Collection Of Tax Revenue



Authors : Moukil Sara Samira . Hadjmaoui Toufik .

Abstract

This research paper explores the theoretical and empirical literature on the relationship between financial development and tax revenue. According to the theoretical literature review, the theory supports both a direct and an indirect link between financial development and tax revenue. Financial development can have an indirect effect on tax revenue, via international trade and economic growth channels. The empirical literature review generally reveals a positive relationship between financial development and tax revenue. However, there is a variation in the results of previous studies, particularly across measures of financial development, types of activities in the financial system, and causality directions.

Keywords

Financial development ; taxes ; tax revenue

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