DETERMINANTS OF THE TAX INCOME OF LATIN AMERICA
DOI:
https://doi.org/10.37135/kai.03.09.03Keywords:
trade balance, tax revenue, value added, per capita gross domestic product.Abstract
An analysis of the determinants of fiscal income in Latin America is carried out through a multiple regression model with panel data with fixed effects, taking as explanatory variables the trade balance of goods and services, life expectancy, civil liberties, GDP per capita, value added from agriculture and added value from industry. As a result, the added value of the industry shows a positive relationship; while the trade balance for goods and services, life expectancy and civil liberties are significant, but have an inverse relationship with the dependent variable.
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