The paper investigates the determinants of taxes collected net of public services for a sample of 104 countries from all over the world over 1996-2016 period. Starting from the assumption that what really matters for the taxpayer is the tax money that actually return to the society, after paying the cost of government, we introduce the concept of taxes collected net of public services as the difference between taxes to GDP ratio and general public services expenditures to the GDP ratio and investigates its determinants from governance perspective. The main determinants looked upon were worldwide governance indicators (WGI): control of corruption, government effectiveness, political stability, regulatory quality, rule of law and voice and accountability, taken from World Bank surveys. As control variable we used GDP per capita annual growth rate. We include year fixed effects in order to control for global economic crisis, and also country fixed effects to control for unobservable country-level factors that are constant over the sample period. The analysis follows the World Bank country classification on level of development: low income, lower middle-, higher middle income and high-income countries. The results show that the rule of law governance characteristic affected the taxes net of public services the most, both in terms of economic effect and of countries coverage, while the control of corruption and regulatory quality were found significant only for lower-middle income countries and low-income countries respectively. Policy recommendations were made accordingly.

中文翻译：

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为人民征税还是为政府征税？全球治理视角

本文调查了 1996 年至 2016 年期间来自世界各地的 104 个国家的样本，调查了扣除公共服务后征收的税款的决定因素。从对纳税人真正重要的是实际回报社会的税款的假设出发，在支付政府成本后，我们引入了扣除公共服务的税收的概念，即税收与GDP之比与一般公共服务支出占 GDP 的比率，并从治理的角度调查其决定因素。考察的主要决定因素是全球治理指标 (WGI)：腐败控制、政府效率、政治稳定性、监管质量、法治以及来自世界银行调查的发言权和问责制。我们使用人均 GDP 年增长率作为控制变量。我们包括年份固定效应以控制全球经济危机，还包括国家固定效应以控制在样本期间不变的不可观察的国家级因素。该分析遵循世界银行国家发展水平分类：低收入、中低收入、中高收入和高收入国家。结果表明，法治治理特征对公共服务税网的影响最大，无论是经济效应还是国家覆盖面，而腐败控制和监管质量仅对中低收入国家和国家有显着影响。低收入国家。相应地提出了政策建议。以及国家固定效应，以控制在样本期间保持不变的不可观察的国家层面的因素。该分析遵循世界银行国家发展水平分类：低收入、中低收入、中高收入和高收入国家。结果表明，法治治理特征对公共服务税网的影响最大，无论是经济效应还是国家覆盖面，而腐败控制和监管质量仅对中低收入国家和国家有显着影响。低收入国家。相应地提出了政策建议。以及国家固定效应，以控制在样本期间保持不变的不可观察的国家层面的因素。该分析遵循世界银行国家发展水平分类：低收入、中低收入、中高收入和高收入国家。结果表明，法治治理特征对公共服务税网的影响最大，无论是经济效应还是国家覆盖面，而腐败控制和监管质量仅对中低收入国家和国家有显着影响。低收入国家。相应地提出了政策建议。较高的中等收入和高收入国家。结果表明，法治治理特征对公共服务税网的影响最大，无论是经济效应还是国家覆盖面，而腐败控制和监管质量仅对中低收入国家和国家有显着影响。低收入国家。相应地提出了政策建议。较高的中等收入和高收入国家。结果表明，法治治理特征对公共服务税网的影响最大，无论是经济效应还是国家覆盖面，而腐败控制和监管质量仅对中低收入国家和国家有显着影响。低收入国家。相应地提出了政策建议。