مجلة التمويل والاستثمار والتنمية المستدامة
Volume 6, Numéro 2, Pages 514-529
2021-12-31
Authors : Moukil Sara Samira . Hadjmaoui Toufik .
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.
Financial development ; taxes ; tax revenue
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
بونعاس شيماء
.
تومي سمية
.
ص 327-338.
Hadjmaoui Toufik
.
Benatek Hanane
.
pages 537-553.
مشقق الحسين
.
بشيش عبد المالك
.
ص 108-127.