أثر الضرائب على الاستثمار والنمو الاقتصادي في الدول العربية: دراسة تحليلية قياسية

The current study examines the impact of taxes on economic growth in Arab countries from 2010 to 2018. The study conducted several preliminary tests including descriptive statistics, first- and second-generation stationarity tests and co-integration. The pooled mean group and mean group model test were used based on Panel ARDL model. The results indicated that taxes are negatively related to economic growth in the study sample. Therefore, weak tax levels are more favorable for economic growth as supported by the economic impact of Ibn Khaldun's theory of taxation, which recognizes the positive impact of a low tax rate on labor, output and economic performance. Using the estimation of the generalized moments method, it was found that there is an adverse effect of indirect taxes on the total capital formation