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State finances are a vital issue that is still being debated among scholars. This paper focuses on revenue diversification issues affecting the variables in this study, discussed by Deborah A Carrol in the USA. Some researchers believe that revenue diversification is an alternative path to stabilize state accounts in a crisis. Furthermore, diversification can also capture policy reactions to political and economic constraints. Using panel data analysis, it was found that four significant variables affected the tax revenue diversification, including average monthly salaries, per capita expenditure, homeownership, and the Gini Ratio. This study uncovered that Indonesia's tax revenue sources were not diverse, with more than 47 percent coming from income taxes. In theory, this condition should get more attention from the government because the more diverse the revenue, the more stable the government account becomes.

pt. 1. Introduction. 1. Introduction and outline -- pt. 2. Corporate profits and tax revenue. 2. The revenue elasticity. 3. Tax loss asymmetries. 4. Taxes and income shifting -- pt. 3. A simulation model. 5. The distribution of profits. 6. Modelling deductions -- pt. 4. Corporate tax simulations. 7. Revenue elasticity simulations. 8. Tax response simulations -- pt. 4. Conclusions. 9. Conclusions.

Financial inclusion might bring huge amounts of income into the global economy, which creates different opportunities and challenges for countries. As people become more financially included and their incomes grow over time, this might in turn increase their tax contributions to the government. Thus, this paper seeks an answer to the primary question of whether the changes in tax revenue is associated with the change in financial inclusion for countries around the world by using an extensive dataset of 137 countries over the years between 2011 and 2017. For this, the paper uses the Global Findex database and panel data methodology. The empirical findings show that there is a significant and positive relationship between financial inclusion and tax revenues and it is one of determinants of tax revenues. The results are robust in terms of different sources of taxation such as corporate tax revenue, income tax revenue and direct tax revenue. Policy-makers around the world could take advantage of this significant opportunity in order to raise tax revenues by considering ways of increasing financial inclusion.

Tax revenue to GDP ratio is very low in Ethiopia as compared to some of Sub-Saharan African countries. In this study an attempt is made to analyze empirically factors influence tax revenue such as broad money supply, exchange rate, urbanization, import, foreign remittances, and mining share in GDP so as to assess the response of tax revenue to changes in its factors in Ethiopia. The study is essential because its results can be used to help policymaker take appropriate measure when raising tax revenue and also used in making appropriate tax reform in an event of budget deficit. The study mainly used secondary data collected over the period 1997-2015 from Ministry of Finance and Economic Cooperation (MoFEC), Central Statistical Agency (CSA), and National Bank of Ethiopia (NBE). For the present study, both descriptive statistics and econometric tools were employed to analyze and present the obtained data. The results obtained suggest that broad money supply, and exchange rate are positively significant in influencing tax effort in Ethiopia. But the results indicate that import in GDP is statistically insignificant factor to influence tax effort in Ethiopia. Finally, it is found that Ethiopia's tax revenue is very responsive to change in its factors which create more challenge to the government in creating a stable tax system Key words:s factors; tax revenue; time serie

Tax revenue to GDP ratio is very low in Ethiopia as compared to some of Sub-Saharan African countries. In this study an attempt is made to analyze empirically factors influence tax revenue such as broad money supply, exchange rate, urbanization, import, foreign remittances, and mining share in GDP so as to assess the response of tax revenue to changes in its factors in Ethiopia. The study is essential because its results can be used to help policymaker take appropriate measure when raising tax revenue and also used in making appropriate tax reform in an event of budget deficit. The study mainly used secondary data collected over the period 1997-2015 from Ministry of Finance and Economic Cooperation (MoFEC), Central Statistical Agency (CSA), and National Bank of Ethiopia (NBE). For the present study, both descriptive statistics and econometric tools were employed to analyze and present the obtained data. The results obtained suggest that broad money supply, and exchange rate are positively significant in influencing tax effort in Ethiopia. But the results indicate that import in GDP is statistically insignificant factor to influence tax effort in Ethiopia. Finally, it is found that Ethiopia's tax revenue is very responsive to change in its factors which create more challenge to the government in creating a stable tax system Key words:s factors; tax revenue; time serie

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