Determinants of level of taxation: An empirical study of OECD countries from 2006 to 2016

The tax level means tax ratio to GDP ratio among OECD members countries from 2006 to 2016 provides an empirical examination.

Furthermore, According to, conventional regression studies that tax level mainly focus on two different sets of factor . First is Structural changes such as GDP per capita, output share of agriculture, age dependency ration, etc. and the other factor is institutional related such as corruption, political stability, etc.

The present paper employs a completely unique approach that focuses on the position of tax policy and regulation as well as tax administration in explaining tax stage in advanced countries.

In Addition, taxpayer seeks to determine the quantitative impacts of tax rate, tax compliance burden, governance, level of economic development and trade openness on tax level of OECD member countries.

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