Налоговые поступления, инфляция и экономический рост: взгляд из Ганы
https://doi.org/10.26794/2308-944X-2025-13-1-55-72
Аннотация
Макроэкономическая политика Ганы на протяжении многих лет приводила к медленному экономическому росту страны. Необходимы пересмотр политики макроэкономического контроля и проведение прагматичной политики, способствующей экономическому росту, что должно стать приоритетом для политиков при разработке экономических планов.
Цель данной статьи — изучить влияние ключевых факторов, таких как налоговые поступления, на экономический рост в Гане и интерактивное влияние инфляции на экономику.
Авторы использовали методы объяснительного исследования и количественные подходы для анализа исторических экономических данных по Гане. В данном исследовании рассматривается связь между налоговыми поступлениями и экономическим ростом. Кроме того, в нем анализируется мультипликативная роль инфляции во взаимосвязи между налоговыми поступлениями и экономическим ростом в Гане. В исследовании используются вторичные данные временных рядов, собранные за 19 лет, с 2005 по 2023 г., и применяется авторегрессионное тестирование с распределенным лагом и коинтеграционной оценкой для анализа роста налоговых поступлений, экономического роста, прямых иностранных инвестиций, учетной ставки, инфляции и государственных расходов.
Результаты показали, что темпы роста налоговых поступлений имеют статистически значимую положительную связь с экономическим ростом как в краткосрочной, так и в долгосрочной перспективе. Кроме того, исследование выявило статистически значимый отрицательный сдерживающий эффект инфляции на взаимосвязь между ростом налоговых поступлений и экономическим ростом как в среднесрочной, так и в долгосрочной перспективе. Было показано, что влияние налоговых поступлений на экономический рост более интенсивно в краткосрочной перспективе, чем в долгосрочной.
Основной вывод статьи заключается в том, что рост налоговых поступлений в Гане больше способствует экономическому росту в краткосрочной перспективе, чем в долгосрочной. Кроме того, рост стоимости товаров и услуг сдерживает экономический рост, а инфляция снижает усиливающий эффект налоговых поступлений на экономический рост.
Ключевые слова
Об авторах
Э. БосомтвеГана
Эммануэль Босомтве — магистр финансов, научный сотрудник факультета прикладных финансов и политического менеджмента
Виннеба
Ч. Омане-Аджекум
Гана
Чарльз Омане-Аджекум — доктор философии в области бухгалтерского учета, старший преподаватель факультета бухгалтерского учета
Виннеба
Д. Ньяме
Гана
Джозеф Ньяме — бакалавр делового администрирования, закупок, стажер-исследователь
департамента закупок и цепочек поставок
Виннеба
Э. К. Агьяпонг
Гана
Эммануэль К. Агьяпонг — бакалавр бухгалтерского учета, исследователь факультета бухгалтерского учета и финансов, , факультет финансов и бухгалтерского учета
Гана
Д. К. Адегбдзи
Гана
Дэвид Квабла Адегбдзи — магистр бухгалтерского учета, научный сотрудник факультета бухгалтерского учета
Виннеба
Д. А. Форсон
Гана
Джозеф Ато Форсон — доктор философии в области управления развитием, старший преподаватель факультета прикладных финансов и управления политикой
Виннеба
С. Г. Гадзо
Гана
Самуэль Гамели Гадзо — магистр коммерции в области финансов, старший преподаватель факультета прикладных финансов и управления политикой
Виннеба
Э. Ботве
Гана
Элвис Ботве — бакалавр делового администрирования, банковского дела и финансов, исследователь факультета прикладных финансов и политического менеджмента
Виннеба
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Рецензия
Для цитирования:
Босомтве Э., Омане-Аджекум Ч., Ньяме Д., Агьяпонг Э.К., Адегбдзи Д.К., Форсон Д.А., Гадзо С.Г., Ботве Э. Налоговые поступления, инфляция и экономический рост: взгляд из Ганы. Review of Business and Economics Studies. 2025;13(1):55-72. https://doi.org/10.26794/2308-944X-2025-13-1-55-72
For citation:
Bosomtwe E., Omane-Adjekum С., Nyame J., Agyapong E.K., Adegbedzi D.K., Forson J.A., Gadzo S.G., Botwe E. Tax Revenue, Inflation, and Economic Growth: A Ghanaian Perspective. Review of Business and Economics Studies. 2025;13(1):55-72. https://doi.org/10.26794/2308-944X-2025-13-1-55-72