Ngo, Hang Thi; Duong, Ha Ngan - In: Global Business & Finance Review (GBFR) 29 (2024) 6, pp. 158-169
Purpose: The paper aims to identify the factors that impact the budget revenues of countries in ASEAN economies. Design …. Findings: The research reveals that various factors such as trade openness, industry structure, inflation, and tax payment time … have a significant impact on tax collection. However, no linkages between tax revenue and foreign direct investment demand …