Influence of Tax Uncertainty and Government Expenditures Volatility on Economic Growth ? Case Study of OECD Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090784" target="_blank" >RIV/61989100:27510/14:86090784 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Influence of Tax Uncertainty and Government Expenditures Volatility on Economic Growth ? Case Study of OECD Countries
Original language description
The influence of taxation and government expenditures on the economic growth is the object of many empiric works, but the volatility of these variables is almost omitted. Therefore the aim of the paper is to describe the effect of taxation and governmentexpenditure on long-term economic growth with a special emphasis on the impact of tax uncertainty and volatility of government expenditure in OECD countries with using the dynamic panel. The level of taxation is expressed not only by the traditional taxquota, but also by the World Tax Index ? index designed by the authors. The results show that there exists the negative impact of volatility of government expenditures on economic growth ? as the theoretical assumptions. In case of tax uncertainty thereare contradictory results. Tax uncertainty expressed by tax quota is positively connected to the economic growth ? contradicting the theoretical assumptions; but the use of the World Tax Index showed the negative impact of tax uncertaint
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
7th EuroMed Conference of the EuroMed Academy of Business : conference readings book proceedings : September 18-19, 2014, Kristiansand, Norway
ISBN
978-9963-711-27-7
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
813-826
Publisher name
EuroMed Press
Place of publication
[Norsko]
Event location
Kristiansand
Event date
Sep 18, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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