Table 3.

Linear regression results by benefit type (2013–2023)

Benefit typeCoefficient (b)p-valueAdjusted Trend significance
Deductions from the taxable base0.0020.6990.00Not significant
Deductions from income18.1160.0050.29Significant increase
Deductions from tax liability72.212<0.0010.66Highly significant
Exclusion from auto. taxation–0.0120.4990.00Not significant
Permanent tax exemptions–14.5740.4180.00Not significant
Temporary tax exemptions–3.7950.1310.02Not significant
Tax rate reduction5.1500.4620.00Not significant
Source(s): Authors’ own work

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