Interaction of the Taxation, Economic Growth and Government Spending

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86088460" target="_blank" >RIV/61989100:27510/13:86088460 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Interaction of the Taxation, Economic Growth and Government Spending

Popis výsledku v původním jazyce

The aim of this article is to verify the effect of the effective tax burden and the economic growth on government spending in OECD countries for time period 2005 ? 2010. From the methodological point of view, we use VAR model and generalized method of moments. The taxation is approximated by the tax quota (TQ) and the World Tax Index (WTI) - an alternative designed by the authors of the article. Concerning the impact of the economic growth on the government spending we found out that results diverge from the economic theory and this can be attributed to the non-standard fiscal measures in response to the economic crisis. Concerning the impact of the taxation on the share of the government expenditure there exist the significant positive impact on the government spending in the case of use of the TQ. For the WTI, we found out that increasing effective taxation is reflected in declining government spending which can be attributed to legal tax evasion or the crowding out effect associated

Název v anglickém jazyce

Interaction of the Taxation, Economic Growth and Government Spending

Popis výsledku anglicky

The aim of this article is to verify the effect of the effective tax burden and the economic growth on government spending in OECD countries for time period 2005 ? 2010. From the methodological point of view, we use VAR model and generalized method of moments. The taxation is approximated by the tax quota (TQ) and the World Tax Index (WTI) - an alternative designed by the authors of the article. Concerning the impact of the economic growth on the government spending we found out that results diverge from the economic theory and this can be attributed to the non-standard fiscal measures in response to the economic crisis. Concerning the impact of the taxation on the share of the government expenditure there exist the significant positive impact on the government spending in the case of use of the TQ. For the WTI, we found out that increasing effective taxation is reflected in declining government spending which can be attributed to legal tax evasion or the crowding out effect associated

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název periodika

Management & Marketing

ISSN

1842-0206

e-ISSN

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Svazek periodika

8

Číslo periodika v rámci svazku

Special Issue

Stát vydavatele periodika

RO - Rumunsko

Počet stran výsledku

8

Strana od-do

191-198

Kód UT WoS článku

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EID výsledku v databázi Scopus

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