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Interaction of the Taxation, Economic Growth and Government Spending

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86088460" target="_blank" >RIV/61989100:27510/13:86088460 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Interaction of the Taxation, Economic Growth and Government Spending

  • Original language description

    The aim of this article is to verify the effect of the effective tax burden and the economic growth on government spending in OECD countries for time period 2005 ? 2010. From the methodological point of view, we use VAR model and generalized method of moments. The taxation is approximated by the tax quota (TQ) and the World Tax Index (WTI) - an alternative designed by the authors of the article. Concerning the impact of the economic growth on the government spending we found out that results diverge from the economic theory and this can be attributed to the non-standard fiscal measures in response to the economic crisis. Concerning the impact of the taxation on the share of the government expenditure there exist the significant positive impact on the government spending in the case of use of the TQ. For the WTI, we found out that increasing effective taxation is reflected in declining government spending which can be attributed to legal tax evasion or the crowding out effect associated

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2013

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Management & Marketing

  • ISSN

    1842-0206

  • e-ISSN

  • Volume of the periodical

    8

  • Issue of the periodical within the volume

    Special Issue

  • Country of publishing house

    RO - ROMANIA

  • Number of pages

    8

  • Pages from-to

    191-198

  • UT code for WoS article

  • EID of the result in the Scopus database