چکیده:
Since 1960s and the following financial crisis in
developing countries, a wide research has been conducted on
financial capability of states in repayment of their debts.
Though having been considered at various importance levels
during the past decades, this subject seems to have today
become a controversial issue in economic discourses. In
principle, three indices are applied to determine the capacity of
government revenues: the development degree, the degree of
monetarization, and the level of national economy’s interaction
with the global economy. No general consensus exists on the
variables manifesting their effects. In time, more other factors
turned up to be studied and models embraced eye-catching
advancement owing to more precise econometric measures. In
this essay it has been attempted to discuss these factors and
models
خلاصه ماشینی:
Other researchers later completed this model using new economic measures which had substantially developed by then, and made an effort to identify structural factors effecting public revenues of these countries.
Some economists have worked in this field, to name a few: Plasschaert, Hinrichs, Weiss, Bahl, Lotz & Morss, Chelliah, Parmena, Tait-Gratz and Eichergreen.
From the comparative analysis of tax ratio in 74 developing countries presented in table l for three periods of 1980-81, 1986-87, and 1988-89, The following considerations are note-worthy: Figure 1: trajectory of public revenue in Iran (1960-1990) به تصویر صفحه رجوع شود * - Figures in the brackets indicate standard deviations Sources: IMF, Government Finance Statistics (GFS) IMF, International Finance Statistics (IFS) World Bank, PUND African Economic and Financial data 1992.
3-4- Belonging to a geographical set According to studies made on tax effort of developing countries, classification of these countries in terms of regions-like Asia, Africa, Latin America, and Middle East-provide a better opportunity for global comparisons of taxable capacities.
Table 3: Capacity of Public Revenuees and tax effect of developing Countries sampJe size=T Capacity of public revenue به تصویر صفحه رجوع شود *Figures in the brackets indicate standard deviations Sources: IMF, Government Finance Statistics (GFS) IMF, International Finance Statistics (IFS) World Bank, PUND African Economic and Financial data l 992.
J. , "Factors Affecting the Government Revenue Share in less Developed Countries", University of West Indies, Social and Economic Studies, Vol. I 8, 1969.