Business Income Tax from Profit-Seeking Enterprises and Spatial Autocorrelation: Do Local Economic Characteristics Matter?

We seek to explore whether local economic characteristics affect the collection of profit-seeking enterprise (PSE) income tax in Taiwan, by adopting panel data from 2001 2020 collected its counties and cities. The results this analysis spatial econometric modeling indicate that increase sales enterprises (SPSE) has a positive significant direct effect on PSE county city. In terms spillover effects, when number (NPSE) neighboring regions increases percentage employees working industrial sectors (PEI) increases, they will then impact any particular find amount relates agglomeration economy. findings study may be provided as reference for governments conduct administrative construction formulation collection.