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The purpose of this paper is to analyze the factors that affect revenues from taxes by the revenue government. The main objective of this study is to explore the factors affecting tax revenue in Ethiopia by using a secondary data and multiple variables regression model. Tax revenue may be affected by various factors such as inflation, unemployment, tax rates, level of actual income exchange rate and foreign direct investment. A number of studies have been done in Ethiopia as far as tax revenue is concerned but still not effective to test all factors thus the study was meant to identify factors affect tax revenue in Ethiopia. The research approaches adopted in this thesis include collections of series data set that consists of seventeen years. The time period covered was 1999/00 to 2015/16. Secondary data were collected, coded and entered into Statistical Package for Social Sciences (SPSS, Version 20.0) for regression analysis. The findings from this research provide evidence that, inflation rate regression result shows negative significant, foreign direct investment in billions of birr shows negative significant, disposal income in billions of birr positive and significant, exchange rate has negative significant, unemployment rate have negative insignificant impact on tax revenue. The main conclusions drawn from this study are inflation rate, foreign direct investment; disposal income and exchange rate have significant impact on tax collection. Unemployment rate is insignificant variables affecting tax revenue. The study also provides recommendations that the policy makers come with policies to control the inflation rate in Ethiopia as it negatively affects tax revenue, the government to take care should be taken when attracting FDI to Ethiopia and it should be directed to more manufacture sectors of the economy; lobby for higher employee salaries since this will further contribute to higher tax revenue and Policies makers should undertake reduce unemployment by improved geographical mobility, stricter benefit requirements, Improve labor and Employment subsidies. Key words: The amount Tax collection, factor affecting tax collection, time series

This study examines the relationship between Tax Revenue and Nigeria Economic Growth. In order to achieve this objective, data was gathered through secondary means. Tax Revenue is proxy by Petroleum Profit Tax, Value Added Tax and Companies Income Tax, while Economic Growth is proxy by Gross Domestic Product. Data collected were analyzed with the aid of the Stata computer software. The study revealed that Petroleum Profit Tax (oil tax revenue) has a positive but no significant relationship with Nigeria Economic Growth, while Value Added Tax and Companies Income Tax (non-oil Tax Revenue) have significant relationship with Nigeria Economic Growth. The study recommends that government should minimize the wide spread corruption and leakages prevalent in tax administration in Nigeria, and transparently and judiciously account for tax revenue generated through the provision of more quality public goods and services, and need not to increase the rates of Value Added Tax and Companies Income Tax in the short run, but to closely monitor the operations of companies engaged in petroleum operations to minimize tax evasion, and as well as support the development of entrepreneurial activities in order to significantly increase Tax Revenue so as to sustain the significant relationship of VAT and CIT (non-oil tax) revenue with Nigeria Economic Growth.

The New Zealand Treasury forecasts tax revenue for the twice-yearly Economic and Fiscal Updates. The accuracy of these forecasts is important for the government's annual budget decisions as they affect key fiscal aggregates such as the operating balance and debt levels. Good decision-making in this area is important for macroeconomic stability and sustainability, one of the Treasury's outcomes. Over the past six years, Treasury tax forecasts, and the macroeconomic forecasts on which they are based, have underestimated the actual outturns. This report presents an analysis of the Treasury's tax revenue forecast errors, both in aggregate and disaggregated by individual tax type. The analysis focuses primarily on the annual one-year-ahead Budget forecasts that are typically based on rating up past tax revenues by growth rates in related macroeconomic variables such as GDP. The objective of the analysis is to better determine the major sources of tax revenue forecast error and to identify the potential for methodological improvements. A review of the Treasury's tax forecasting methods is given and a general class of models proposed that encompasses these methods. Adopting one of the simplest of these as a benchmark, the individual tax revenue forecast errors are first disaggregated into component errors due to forecasting the macroeconomic drivers used as a proxy for the tax base, and a component due to forecasting the tax ratio, or ratio of tax revenue to proxy tax base. The tax ratio is further disaggregated into a component error due to forecasting the tax ratio trend and random error. The latter provides a measure of the best accuracy that can be achieved using the benchmark models adopted. Among other findings, the report shows that the main source of tax revenue underforecasting is the underforecasting of the macroeconomic variables used as taxbase proxies. The tax ratio forecasts were generally unbiased, but less precisely determined than the macroeconomic forecasts. This and other evidence indicate that better tax ratio forecasts are likely to be achieved, even with the simple benchmark model used here. The benchmark models have merit as competing models that could be investigated further alongside other simple structural time series models in a systematic evaluation using historical data.

The development of any nation depends on the ability of the government to generate sufficient amount of revenue from its own internal source of finance. Tax is the most efficient and effective tools of fiscal policy in the world through which a government is able to supply a variety of social and welfare services. Many developing countries face fiscal deficit due to low tax collection performance. Similarly, Ethiopian tax collection performance is low as compared to other sub-Saharan African countries and the trend of these taxes not consistent. The main objective of the study was to identify determinants of tax revenue performance in Ethiopia using time series data covering period from1980-2015. The variables used in the study were inflation rate, exchange rate, unemployment rate, foreign direct investment, urbanization rate as explanatory variables to explain the explained variable of tax revenue performance. Multiple regression model and Vector error correction model (VECM) have been employed to analyze the long run and short run relationship for the analysis and test the hypotheses developed using ordinary least square. The stability of the data is checked and all the data are stationary by differencing, beside all the CLRM assumptions were tested and none of the assumptions violated in the study. Accordingly, the result of the regression model revealed that urbanization rate, inflation rate and foreign direct investment have significant positive relationship with tax revenue performance, whereas unemployment rate has significant negative relationship with tax revenue performance in the long run. But exchange rate has negative insignificant effect in the long run .Unlike the long run; only exchange rate has a significant positive effect on tax revenue performance in the short. Finally, the study forwarded recommendation that enhance tax revenue performance to incorporating all responsible organs under the tax system, improving labor market to bring unemployment back down ,deepening currently followed market economy and expand formal settlement and exhaustively working to track foreign investment. Key words: Tax revenue performance, Unemployment rate, Inflation rate, Urbanization rate, Exchange rate and Foreign direct investment

The development of any nation depends on the ability of the government to generate sufficient amount of revenue from its own internal source of finance. Tax is the most efficient and effective tools of fiscal policy in the world through which a government is able to supply a variety of social and welfare services. Many developing countries face fiscal deficit due to low tax collection performance. Similarly, Ethiopian tax collection performance is low as compared to other sub-Saharan African countries and the trend of these taxes not consistent. The main objective of the study was to identify determinants of tax revenue performance in Ethiopia using time series data covering period from1980-2015. The variables used in the study were inflation rate, exchange rate, unemployment rate, foreign direct investment, urbanization rate as explanatory variables to explain the explained variable of tax revenue performance. Multiple regression model and Vector error correction model (VECM) have been employed to analyze the long run and short run relationship for the analysis and test the hypotheses developed using ordinary least square. The stability of the data is checked and all the data are stationary by differencing, beside all the CLRM assumptions were tested and none of the assumptions violated in the study. Accordingly, the result of the regression model revealed that urbanization rate, inflation rate and foreign direct investment have significant positive relationship with tax revenue performance, whereas unemployment rate has significant negative relationship with tax revenue performance in the long run. But exchange rate has negative insignificant effect in the long run .Unlike the long run; only exchange rate has a significant positive effect on tax revenue performance in the short. Finally, the study forwarded recommendation that enhance tax revenue performance to incorporating all responsible organs under the tax system, improving labor market to bring unemployment back down ,deepening currently followed market economy and expand formal settlement and exhaustively working to track foreign investment. Key words: Tax revenue performance, Unemployment rate, Inflation rate, Urbanization rate, Exchange rate and Foreign direct investment

Tax revenue is influenced by many factors. Existing studies reveal that political stability, level of corruption, quality of the policy, income per capita, share of agriculture to the GDP, and market openness are some of the factors influencing tax revenue. This study aims to analyze the influence of governance by using some indicators, such as political stability, government effectiveness, quality of regulation, law enforcement accountability and control on corruption in tax area through empirical analysis of ASEAN countries. Descriptive analysis and causality methods are employed in this study. causality method is used to determine the relationship between observed variables using panel regression. The results of the study indicate that the controlon corruption, voice and accountability and political stability variables have significant negative effects on the tax ratio, while rule of law and quality of regulatory variables have positive impact on the tax ratio.

The study examined the relationship between tax revenue and economic growth in Nigeria. The study adopted a descriptive and historical research design; secondary data for twenty-two years (1994 -2015) were collected from various issues of the Central Bank of Nigeria (CBN) statistical bulletin and annual reports. Tax revenue as an independent variable was measured with Value Added Tax (VAT); Petroleum Profit Tax (PPT); Company Income Tax (CIT) and Custom and Excise Duties (CED) while the dependent variable was Economic Growth (EG) proxied by the Gross Domestic Product (GDP). Analysis was performed on data collected using Auto Regressive Distributed Lag (ARDL) Regression and other post estimations (Jarque-Bera test; Breusch-Godfrey LM and Ramsey Reset Test) to determine the existence of relationship between the variables. The results of the study showed that VAT and CED had a significant relationships with economic growth (p<0.05), while CIT has negative significant relationship with economic growth (P<0.05). However, PPT had no significant relationship with economic growth. The study concluded that the role of taxation in nation's building is irreplaceable. Taxation remains a strong socio political and economic tool for economic prosperity. It is therefore recommended that government should engage in a complete re-organization of tax administrative machinery to reduce incidence of tax evasion and avoidance to the barest minimum in order to improve tax revenue and bring more people and establishments into the tax net. Also, tax revenue should be judiciously utilized to provide enabling environment for business survival and economic growth in Nigeria.

Governments need accurate tax revenue forecast figures for good economic planning but there seems to be no consensus on which method is the most suitable to deliver reliable results leading to differences in the choice of technique from one country to another. This study therefore forecasts Ghana's Value Added Tax (VAT) Revenue by comparing two methods, ARIMA with Intervention and Holt linear trend methods to establish the one with more precise predictive powers for VAT Revenue. Monthly VAT revenue data from the year 2002 to 2019 is used in the analysis. The findings show that ARIMA with Intervention method outperformed the Holt linear trend model in terms of accuracy and precision. A comparison of predicted results from the ARIMA with intervention model from 2017 to 2019 with Ghana Revenue Authority's VAT revenue targets based on their in-house forecasting model for the same period reveals that the ARIMA with intervention approach performs better than the in-house forecasting model of the VAT authority. In this case, the study recommends the ARIMA with intervention method to the tax authority for consideration in its forecasting.