What Can Tax Revenues Tell us about the Economic Activity of Regions?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F16%3AN0000001" target="_blank" >RIV/26867184:_____/16:N0000001 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/61989100:27510/16:86097427

Výsledek na webu

<a href="http://www.economics-sociology.eu/index.php?386,en_what-can-tax-revenues-tell-us-about-the-economic-activity-of-regions-" target="_blank" >http://www.economics-sociology.eu/index.php?386,en_what-can-tax-revenues-tell-us-about-the-economic-activity-of-regions-</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-789X.2016/9-1/8" target="_blank" >10.14254/2071-789X.2016/9-1/8</a>

Jazyk výsledku

angličtina

Název v původním jazyce

What Can Tax Revenues Tell us about the Economic Activity of Regions?

Popis výsledku v původním jazyce

The main goal of this paper is to provide an analysis of the relationships among selected indicators of economic activity of regions (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation) in the Czech Republic, with a detailed analysis of VAT. Our methodology is based on correlation analysis (both the Pearson’s and the Spearman’s correlation coefficients) using data from the official statistics of the Czech Republic. The main idea of the paper is that regional tax revenues should give us a picture of the economic activity of companies, residents and entrepreneurs in these regions. Based on the results, we can say that there is a statistically significant positive relationship between regional VAT revenues and the value of regional GDP, and a statistically significant negative relationship between regional income taxes revenues and regional unemployment.

Název v anglickém jazyce

What Can Tax Revenues Tell us about the Economic Activity of Regions?

Popis výsledku anglicky

The main goal of this paper is to provide an analysis of the relationships among selected indicators of economic activity of regions (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation) in the Czech Republic, with a detailed analysis of VAT. Our methodology is based on correlation analysis (both the Pearson’s and the Spearman’s correlation coefficients) using data from the official statistics of the Czech Republic. The main idea of the paper is that regional tax revenues should give us a picture of the economic activity of companies, residents and entrepreneurs in these regions. Based on the results, we can say that there is a statistically significant positive relationship between regional VAT revenues and the value of regional GDP, and a statistically significant negative relationship between regional income taxes revenues and regional unemployment.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

Economics and Sociology

ISSN

2071789X

e-ISSN

—

Svazek periodika

9

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

15

Strana od-do

114-128

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84962424366