Regional Tax Revenues as the Indicators of Economic Activity of Regions in t he Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000219" target="_blank" >RIV/26867184:_____/15:#0000219 - isvavai.cz</a>
Alternative codes found
RIV/61989100:27510/15:86093600
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Regional Tax Revenues as the Indicators of Economic Activity of Regions in t he Czech Republic
Original language description
The paper is focused on an analysis of relationships between selected indicators of economic activity of regions in the Czech Republic (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation).Firstly, the introduction and literature overview is provided; then the economic activity taxation in the Czech Republic is described. The methodology is based on correlation analysis (both the Pearson?s and the Spearman?s correlation coefficients), using data from official statistics of the Czech Republic. The main idea of the paper is that VAT and income taxes revenues in particular regions should give us the picture of economic activity of residents and entrepreneurs in these regions. Based on the results, we can say that there is statistically significant positive relationship between regional VAT revenues and regional GDP, and statistically significant negative relationship between regional income taxes revenues and regional unempl
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and Performance of Firms in Scien ce, Education and Practice
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
1696-1708
Publisher name
Tomas Bata University in Zlin
Place of publication
Zlín
Event location
Zlín
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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