Elections and the tax structure in the post-socialist EU member states

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909544" target="_blank" >RIV/62156489:43110/16:43909544 - 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
Elections and the tax structure in the post-socialist EU member states
Original language description
The article deals with the political business cycle theory, especially with effects of the term of parliamentary elections on the tax composition (direct versus indirect taxes). It includes a traditional political business cycle analysis evaluating the effects of elections on overall revenues. We use panel data regression analysis, namely fixed effects method with robust option and GMM dynamic panel data estimator to analyse the relationship between tax structure and elections. The analysis includes panel data of tax revenues divided to GDP from 11 post-socialist EU member States in time-period from 1996 to 2014, our models contain 209 observations. Using this data, we found out that political business cycle does not have any effect on direct tax revenues, however there is a minimal impact on indirect tax revenues (0.25% GPD). In election years, there is a decrease of indirect revenues by less than 2 per cent. Furthermore, our models did not identify the influence of post-election effects in observed timeline.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Scientific Papers of the University of Pardubice. Series D, Faculty of Economics and Administration
ISSN
1211-555X
e-ISSN
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Volume of the periodical
23
Issue of the periodical within the volume
37
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
5-13
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-84988535432

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