Regional Tax Revenues as the Indicators of Economic Activity of Regions in t he Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000219" target="_blank" >RIV/26867184:_____/15:#0000219 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/61989100:27510/15:86093600

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

Regional Tax Revenues as the Indicators of Economic Activity of Regions in t he Czech Republic

Popis výsledku v původním jazyce

The paper is focused on an analysis of relationships between selected indicators of economic activity of regions in the Czech Republic (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation).Firstly, the introduction and literature overview is provided; then the economic activity taxation in the Czech Republic is described. The methodology is based on correlation analysis (both the Pearson?s and the Spearman?s correlation coefficients), using data from official statistics of the Czech Republic. The main idea of the paper is that VAT and income taxes revenues in particular regions should give us the picture of economic activity of residents and entrepreneurs in these regions. Based on the results, we can say that there is statistically significant positive relationship between regional VAT revenues and regional GDP, and statistically significant negative relationship between regional income taxes revenues and regional unempl

Název v anglickém jazyce

Regional Tax Revenues as the Indicators of Economic Activity of Regions in t he Czech Republic

Popis výsledku anglicky

The paper is focused on an analysis of relationships between selected indicators of economic activity of regions in the Czech Republic (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation).Firstly, the introduction and literature overview is provided; then the economic activity taxation in the Czech Republic is described. The methodology is based on correlation analysis (both the Pearson?s and the Spearman?s correlation coefficients), using data from official statistics of the Czech Republic. The main idea of the paper is that VAT and income taxes revenues in particular regions should give us the picture of economic activity of residents and entrepreneurs in these regions. Based on the results, we can say that there is statistically significant positive relationship between regional VAT revenues and regional GDP, and statistically significant negative relationship between regional income taxes revenues and regional unempl

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and Performance of Firms in Scien ce, Education and Practice

ISBN

978-80-7454-482-8

ISSN

—

e-ISSN

—

Počet stran výsledku

13

Strana od-do

1696-1708

Název nakladatele

Tomas Bata University in Zlin

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

—