Factors of Tax Decentralization in OECD-Europe Countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43889688" target="_blank" >RIV/60076658:12510/15:43889688 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Factors of Tax Decentralization in OECD-Europe Countries

Original language description

The article deals with the issue of tax decentralization to local government. The aim of the article is to describe the tax decentralization to local governments with respect to its possible determinants and to verify empirically the relevancy of theoretical factors generally explaining fiscal decentralization to the tax decentralization. The analysis is based on data panel of OECD-European covering the period of 1995 to 2013. Upon these data we build panel regression model. Estimated equations providesupport for the hypotheses that the countries with larger geographical area tend to decentralize more tax revenue to local governments. Surprisingly, the slope parameters of population and population density have negative sign and are statistically significant. The real GDP per capita proved to be a significant factor of tax decentralization. The inequality of household income, as well as the share of urban population, although having correct sign, is not statistically significant. The s

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

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

Name of the periodical

European Financial and Accounting Journal

ISSN

1805-4846

e-ISSN

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Volume of the periodical

2

Issue of the periodical within the volume

10

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

17

Pages from-to

33-49

UT code for WoS article

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EID of the result in the Scopus database

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