Tax Burden as a Determinant of Economic Analyzes Outcomes

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Burden as a Determinant of Economic Analyzes Outcomes

Popis výsledku v původním jazyce

There are more options of choosing indicators which represent the level of tax burden, when examining the impacts of the tax burden and the fiscal policy on the economic growth. These options include the tax quota, world tax index or the implicit tax rate, which may be used as the tax variable. The aim of this article is to prove whether the application of alternative indicators of tax burden influences the outcomes of the models built. We use the panel data regression analysis with control variables in order to build three models identifying the relationship between the tax burden and the GDP growth rate. The results show that all the chosen tax variables have statistical significance and therefore are suitable for application in economic analyses. However, the concrete outcomes differ according to the tax indicator used, which leads to different interpretations and recommendations for the tax policy.

Název v anglickém jazyce

Tax Burden as a Determinant of Economic Analyzes Outcomes

Popis výsledku anglicky

There are more options of choosing indicators which represent the level of tax burden, when examining the impacts of the tax burden and the fiscal policy on the economic growth. These options include the tax quota, world tax index or the implicit tax rate, which may be used as the tax variable. The aim of this article is to prove whether the application of alternative indicators of tax burden influences the outcomes of the models built. We use the panel data regression analysis with control variables in order to build three models identifying the relationship between the tax burden and the GDP growth rate. The results show that all the chosen tax variables have statistical significance and therefore are suitable for application in economic analyses. However, the concrete outcomes differ according to the tax indicator used, which leads to different interpretations and recommendations for the tax policy.

Druh

O - Ostatní výsledky

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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