Elections and the tax structure in the post-socialist EU member states

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909544" target="_blank" >RIV/62156489:43110/16:43909544 - 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

Elections and the tax structure in the post-socialist EU member states

Popis výsledku v původním jazyce

The article deals with the political business cycle theory, especially with effects of the term of parliamentary elections on the tax composition (direct versus indirect taxes). It includes a traditional political business cycle analysis evaluating the effects of elections on overall revenues. We use panel data regression analysis, namely fixed effects method with robust option and GMM dynamic panel data estimator to analyse the relationship between tax structure and elections. The analysis includes panel data of tax revenues divided to GDP from 11 post-socialist EU member States in time-period from 1996 to 2014, our models contain 209 observations. Using this data, we found out that political business cycle does not have any effect on direct tax revenues, however there is a minimal impact on indirect tax revenues (0.25% GPD). In election years, there is a decrease of indirect revenues by less than 2 per cent. Furthermore, our models did not identify the influence of post-election effects in observed timeline.

Název v anglickém jazyce

Elections and the tax structure in the post-socialist EU member states

Popis výsledku anglicky

The article deals with the political business cycle theory, especially with effects of the term of parliamentary elections on the tax composition (direct versus indirect taxes). It includes a traditional political business cycle analysis evaluating the effects of elections on overall revenues. We use panel data regression analysis, namely fixed effects method with robust option and GMM dynamic panel data estimator to analyse the relationship between tax structure and elections. The analysis includes panel data of tax revenues divided to GDP from 11 post-socialist EU member States in time-period from 1996 to 2014, our models contain 209 observations. Using this data, we found out that political business cycle does not have any effect on direct tax revenues, however there is a minimal impact on indirect tax revenues (0.25% GPD). In election years, there is a decrease of indirect revenues by less than 2 per cent. Furthermore, our models did not identify the influence of post-election effects in observed timeline.

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

2016

Kód důvěrnosti údajů

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

Název periodika

Scientific Papers of the University of Pardubice. Series D, Faculty of Economics and Administration

ISSN

1211-555X

e-ISSN

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Svazek periodika

23

Číslo periodika v rámci svazku

37

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

5-13

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-84988535432