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This paper examines the impact of economic and financial factors on tax revenue of Bahrain and Oman from 1990 to 2010. For this purpose, panel regression analysis is performed by considering economic and financial factors including growth domestic product (GDP), Deposit Interest Rate, Lending Interest Rate, Interest Rate Spread, Real Interest Rate, Bank Capital to Asset Ratio, Bank nonperforming loans to total gross loans, Risk premium on lending, Foreign direct investment net inflow and Cash surplus deficit. | Impact of economic and financial factors on tax revenue Evidence from the Middle East countries Accounting 5 2019 53 60 Contents lists available at GrowingScience Accounting homepage www.GrowingScience.com ac ac.html Impact of economic and financial factors on tax revenue Evidence from the Middle East countries Muhammad Farhan Basheera Aref Abdullah Ahmadb and Saira Ghulam Hassanc aSchool of Economics Banking and Finance University of Utara Malaysia bManagement and Science University Malaysia cSchool of Economics Banking and Finance University of Utara Malaysia CHRONICLE ABSTRACT Article history This paper examines the impact of economic and financial factors on tax revenue of Bahrain Received March 3 2018 and Oman from 1990 to 2010. For this purpose panel regression analysis is performed by Received in revised format June considering economic and financial factors including growth domestic product GDP Deposit 11 2018 Interest Rate Lending Interest Rate Interest Rate Spread Real Interest Rate Bank Capital to Accepted August 12 2018 Available online Asset Ratio Bank nonperforming loans to total gross loans Risk premium on lending Foreign August 12 2018 direct investment net inflow and Cash surplus deficit. A conceptual model is developed for this Keywords purpose and the key findings are explained. The outcomes of the study explain that there was Middle East Countries a significant relationship between Tax revenue and both economic and financial factors i.e. Bahrain GDP growth Bank capital to asset ratio the Risk premium on lending Foreign direct Oman investment net inflow and Cash surplus deficit over the period of study. The findings of the Economic Factors study are very much useful for the policymakers to consider which factors are affecting the tax Financial Factors revenues and in which direction. However the findings of the study can be more meaningful Tax revenue and GDP growth with the addition of more economic and financial factors as well. Besides the .
