Critical Analysis for Approaches of Estimating Tax Revenue Potential and Effort

AshEse Journal of Economics                                                                

Vol. 6(5), pp. 307-309, November, 2020

ISSN: 2396-8966  

© 2020 AshEse Visionary Limited 

Book Chapter

 

Critical Analysis for Approaches of EstimatingTax Revenue Potential and Effort

 

Agumas Alamirew Mebratu

Department of Accounting and Finance, College of Business and Economics, Bahir Dar University, Ethiopia.

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it./This email address is being protected from spambots. You need JavaScript enabled to view it.. Tel: +251 910102417

Received, 2020; Accepted, 2020

 

INTRODUCTION

There are four strategies widely used in the literature to estimate a country's tax potential and effort: Representative taxation system, regression approach, welfare maximization approach and stochastic frontier analysis.

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