The influence of parliamentary elections on the tax structure in the EU countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909655" target="_blank" >RIV/62156489:43110/16:43909655 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The influence of parliamentary elections on the tax structure in the EU countries

Popis výsledku v původním jazyce

The paper deals with the political business cycle. Within the analysis, the influence of the term of parliamentary elections on the tax structure (direct versus indirect taxes) was examined. We used panel data regression analysis, namely fixed effects method with robust option and tested whether there is any relationship between tax structure and date of elections. The analysis involves panel data of tax revenues divided to GDP from all EU member States on timeline from 1996 to 2014. Our model contains 532 observations. Based on received results, the political business cycle has a slight effect on indirect and direct tax revenues. In election years we identified a decrease of direct tax revenues by 0.97%, in case of indirect tax revenues it is a decrease by 0.80%. Furthermore, we did not identify any influence of the timing of elections during calendar year, any post-election effects or any definite relationship between PBC and economic growth in observed timeline.

Název v anglickém jazyce

The influence of parliamentary elections on the tax structure in the EU countries

Popis výsledku anglicky

The paper deals with the political business cycle. Within the analysis, the influence of the term of parliamentary elections on the tax structure (direct versus indirect taxes) was examined. We used panel data regression analysis, namely fixed effects method with robust option and tested whether there is any relationship between tax structure and date of elections. The analysis involves panel data of tax revenues divided to GDP from all EU member States on timeline from 1996 to 2014. Our model contains 532 observations. Based on received results, the political business cycle has a slight effect on indirect and direct tax revenues. In election years we identified a decrease of direct tax revenues by 0.97%, in case of indirect tax revenues it is a decrease by 0.80%. Furthermore, we did not identify any influence of the timing of elections during calendar year, any post-election effects or any definite relationship between PBC and economic growth in observed timeline.

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

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016

ISBN

978-80-245-2155-8

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

24-28

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

15. 4. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392677500003