Scientific attention on relationship between tax mix and economic performance

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F24%3A43974265" target="_blank" >RIV/49777513:23510/24:43974265 - isvavai.cz</a>

Výsledek na webu

<a href="https://drive.google.com/file/d/10DlnO5LvptQeybtTOtFH3FYrQ5mCNHp3/view" target="_blank" >https://drive.google.com/file/d/10DlnO5LvptQeybtTOtFH3FYrQ5mCNHp3/view</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Scientific attention on relationship between tax mix and economic performance

Popis výsledku v původním jazyce

The tax mix represents a combination of different tax types and its optimalization becomes the subject of debates among politicians, economists and the public, because different approaches to its setting can have a major impact on the economy. This paper focuses on the relationship between tax mix and economic performance. The aim of this paper is to identify which research questions are addressed by scientific studies focused on the topic of tax mix versus economic performance and by which methods these research questions are answered. Another goal is to map the temporal and geographical development of the given topic. The methodological basis is the analysis of scientific research studies contained in the Web of Science database. The studies are sorted by keywords „economic growth“ and „taxation“. Studies are classified into clusters (geographical/temporal). Through the synthesis of findings, it was found that three countries show the greatest interest in this topic: The United States of America, the People ́s Republic of China and The United Kingdom of Great Britain and Northern Ireland. Cluster analysis revealed the association of the established keywords with fiscal policy and endogenous growth. An often-debated issue is the efficiency of tax collection compared to the economic growth caused by government spending. It was found that there is no agreement on optimal taxation within the academic literature and there is no general recipe for calculating the optimal tax burden. Panel data were processed in the examined studies using methods of correlation, regression analysisand description of the calculation result.

Název v anglickém jazyce

Scientific attention on relationship between tax mix and economic performance

Popis výsledku anglicky

The tax mix represents a combination of different tax types and its optimalization becomes the subject of debates among politicians, economists and the public, because different approaches to its setting can have a major impact on the economy. This paper focuses on the relationship between tax mix and economic performance. The aim of this paper is to identify which research questions are addressed by scientific studies focused on the topic of tax mix versus economic performance and by which methods these research questions are answered. Another goal is to map the temporal and geographical development of the given topic. The methodological basis is the analysis of scientific research studies contained in the Web of Science database. The studies are sorted by keywords „economic growth“ and „taxation“. Studies are classified into clusters (geographical/temporal). Through the synthesis of findings, it was found that three countries show the greatest interest in this topic: The United States of America, the People ́s Republic of China and The United Kingdom of Great Britain and Northern Ireland. Cluster analysis revealed the association of the established keywords with fiscal policy and endogenous growth. An often-debated issue is the efficiency of tax collection compared to the economic growth caused by government spending. It was found that there is no agreement on optimal taxation within the academic literature and there is no general recipe for calculating the optimal tax burden. Panel data were processed in the examined studies using methods of correlation, regression analysisand description of the calculation result.

Druh

O - Ostatní výsledky

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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