The influence of parliamentary elections on the tax structure in the EU countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909655" target="_blank" >RIV/62156489:43110/16:43909655 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The influence of parliamentary elections on the tax structure in the EU countries
Original language description
The paper deals with the political business cycle. Within the analysis, the influence of the term of parliamentary elections on the tax structure (direct versus indirect taxes) was examined. We used panel data regression analysis, namely fixed effects method with robust option and tested whether there is any relationship between tax structure and date of elections. The analysis involves panel data of tax revenues divided to GDP from all EU member States on timeline from 1996 to 2014. Our model contains 532 observations. Based on received results, the political business cycle has a slight effect on indirect and direct tax revenues. In election years we identified a decrease of direct tax revenues by 0.97%, in case of indirect tax revenues it is a decrease by 0.80%. Furthermore, we did not identify any influence of the timing of elections during calendar year, any post-election effects or any definite relationship between PBC and economic growth in observed timeline.
Czech name
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Czech description
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016
ISBN
978-80-245-2155-8
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
24-28
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500003

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