What Can Tax Revenues Tell us about the Economic Activity of Regions?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F16%3AN0000001" target="_blank" >RIV/26867184:_____/16:N0000001 - isvavai.cz</a>

Alternative codes found

RIV/61989100:27510/16:86097427

Result on the web

<a href="http://www.economics-sociology.eu/index.php?386,en_what-can-tax-revenues-tell-us-about-the-economic-activity-of-regions-" target="_blank" >http://www.economics-sociology.eu/index.php?386,en_what-can-tax-revenues-tell-us-about-the-economic-activity-of-regions-</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-789X.2016/9-1/8" target="_blank" >10.14254/2071-789X.2016/9-1/8</a>

Result language

angličtina

Original language name

What Can Tax Revenues Tell us about the Economic Activity of Regions?

Original language description

The main goal of this paper is to provide an analysis of the relationships among selected indicators of economic activity of regions (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation) in the Czech Republic, with a detailed analysis of VAT. Our methodology is based on correlation analysis (both the Pearson’s and the Spearman’s correlation coefficients) using data from the official statistics of the Czech Republic. The main idea of the paper is that regional tax revenues should give us a picture of the economic activity of companies, residents and entrepreneurs in these regions. Based on the results, we can say that there is a statistically significant positive relationship between regional VAT revenues and the value of regional GDP, and a statistically significant negative relationship between regional income taxes revenues and regional unemployment.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50206 - Finance

Project

—

Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2016

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Economics and Sociology

ISSN

2071789X

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

1

Country of publishing house

PL - POLAND

Number of pages

15

Pages from-to

114-128

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-84962424366