Influence of Tax Uncertainty and Government Expenditures Volatility on Economic Growth ? Case Study of OECD Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090784" target="_blank" >RIV/61989100:27510/14:86090784 - 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

Influence of Tax Uncertainty and Government Expenditures Volatility on Economic Growth ? Case Study of OECD Countries

Popis výsledku v původním jazyce

The influence of taxation and government expenditures on the economic growth is the object of many empiric works, but the volatility of these variables is almost omitted. Therefore the aim of the paper is to describe the effect of taxation and governmentexpenditure on long-term economic growth with a special emphasis on the impact of tax uncertainty and volatility of government expenditure in OECD countries with using the dynamic panel. The level of taxation is expressed not only by the traditional taxquota, but also by the World Tax Index ? index designed by the authors. The results show that there exists the negative impact of volatility of government expenditures on economic growth ? as the theoretical assumptions. In case of tax uncertainty thereare contradictory results. Tax uncertainty expressed by tax quota is positively connected to the economic growth ? contradicting the theoretical assumptions; but the use of the World Tax Index showed the negative impact of tax uncertaint

Název v anglickém jazyce

Influence of Tax Uncertainty and Government Expenditures Volatility on Economic Growth ? Case Study of OECD Countries

Popis výsledku anglicky

The influence of taxation and government expenditures on the economic growth is the object of many empiric works, but the volatility of these variables is almost omitted. Therefore the aim of the paper is to describe the effect of taxation and governmentexpenditure on long-term economic growth with a special emphasis on the impact of tax uncertainty and volatility of government expenditure in OECD countries with using the dynamic panel. The level of taxation is expressed not only by the traditional taxquota, but also by the World Tax Index ? index designed by the authors. The results show that there exists the negative impact of volatility of government expenditures on economic growth ? as the theoretical assumptions. In case of tax uncertainty thereare contradictory results. Tax uncertainty expressed by tax quota is positively connected to the economic growth ? contradicting the theoretical assumptions; but the use of the World Tax Index showed the negative impact of tax uncertaint

Druh

D - Stať ve sborníku

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

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

7th EuroMed Conference of the EuroMed Academy of Business : conference readings book proceedings : September 18-19, 2014, Kristiansand, Norway

ISBN

978-9963-711-27-7

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

813-826

Název nakladatele

EuroMed Press

Místo vydání

[Norsko]

Místo konání akce

Kristiansand

Datum konání akce

18. 9. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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