Tax Burden as a Determinant of Economic Analyzes Outcomes
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43910638" target="_blank" >RIV/62156489:43110/16:43910638 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Tax Burden as a Determinant of Economic Analyzes Outcomes
Original language description
There are more options of choosing indicators which represent the level of tax burden, when examining the impacts of the tax burden and the fiscal policy on the economic growth. These options include the tax quota, world tax index or the implicit tax rate, which may be used as the tax variable. The aim of this article is to prove whether the application of alternative indicators of tax burden influences the outcomes of the models built. We use the panel data regression analysis with control variables in order to build three models identifying the relationship between the tax burden and the GDP growth rate. The results show that all the chosen tax variables have statistical significance and therefore are suitable for application in economic analyses. However, the concrete outcomes differ according to the tax indicator used, which leads to different interpretations and recommendations for the tax policy.
Czech name
—
Czech description
—
Classification
Type
O - Miscellaneous
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů