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Abstract
Abstract. Taxes are the main revenues of a country. Through taxation, the government can provide a variety of social services and welfare and can lead socioeconomic activities. The ability to collect taxes expressed as a ratio of tax revenue to GDP is becoming the core of a nation to ensure government funding capacity. The knowledge of the factors affecting tax revenues will help policymakers remake the formulation of economic development and construction plans. This research aims to find the key determinants of GDP per capita, trade openness, industry share, services share, agriculture share and demographi of the tax revenue capacity in Thua Thien Hue province. The econometric quantitative method is applied in this study for these purposes. The data used in this study covers the period between 2006 and 2019. The results show that the industrial sector, the service sector and GDP per capita have positive impact on tax revenue.
Keywords: demographic, trade openness, GDP per capita, tax revenue, ratio of tax revenue to GDP, industry share, services share, agriculture share