Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Signifikan : Jurnal Ilmu Ekonomi
Zeraibi Ayoub
Xi'an Jiao Tong University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Value Added Tax and Economic Growth: An Empirical Study of China Perspective Zeraibi Ayoub; Subhadeep Mukherjee
Signifikan: Jurnal Ilmu Ekonomi Vol 8, No 2 (2019)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.36 KB) | DOI: 10.15408/sjie.v8i2.10155

Abstract

This study investigates the role of Value-Added Tax (VAT) on the economic growth in China. The data used for the study is a time series of the period from 1985-2016. These researches use the gross domestic product (GDP) as a dependent variable. For the independent variables, this research using the total population, employed persons, consumer price index, and value-added tax. The current findings add to a growing body of literature on identifying the properties of VAT in China and identifying the tax system reform from 1993 to 2012 and the mechanism of transfer application of the business tax in the services sector to Value-Added Tax. The test result indicated to have a positive relationship between the GDP and independent variables value-added tax in both in the long and short-run
Co-Authors Subhadeep Mukherjee