Tax Revenues in the Context of Economic Determinants

Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Alena Andrejovská [verfasserIn] Veronika Puliková [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch ; Kroatisch ; Russisch

Erschienen:	2018

Schlagwörter:	tax competition corporate taxation tax revenue capital mobility employment rate

Übergeordnetes Werk:	In: Montenegrin Journal of Economics - University of Montenegro - Faculty of Economics Podgorica, 2018, 14(2018), 1, Seite 133-141
Übergeordnetes Werk:	volume:14 ; year:2018 ; number:1 ; pages:133-141

Links:	Link aufrufen Link aufrufen Link aufrufen Journal toc Journal toc

DOI / URN:	10.14254/1800-5845/2018.14-1.10

Katalog-ID:	DOAJ074037196

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language	English Russian
source	In Montenegrin Journal of Economics 14(2018), 1, Seite 133-141 volume:14 year:2018 number:1 pages:133-141
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topic_facet	tax competition corporate taxation tax revenue capital mobility employment rate Economics as a science
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author	Alena Andrejovská
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topic_title	HB71-74 Tax Revenues in the Context of Economic Determinants tax competition corporate taxation tax revenue capital mobility employment rate
topic	misc HB71-74 misc tax competition misc corporate taxation misc tax revenue misc capital mobility misc employment rate misc Economics as a science
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title	Tax Revenues in the Context of Economic Determinants
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title_sort	tax revenues in the context of economic determinants
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title_auth	Tax Revenues in the Context of Economic Determinants
abstract	Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate) on the total amount of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment rate. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1%) would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.
abstractGer	Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate) on the total amount of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment rate. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1%) would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.
abstract_unstemmed	Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate) on the total amount of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment rate. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1%) would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.
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title_short	Tax Revenues in the Context of Economic Determinants
url	https://doi.org/10.14254/1800-5845/2018.14-1.10 https://doaj.org/article/9b1753c6f4ac4bb6bc73d8f3a43fbd69 http://mnje.com/sites/mnje.com/files/133-141_andrejovska_and_pulikova_rrr.pdf https://doaj.org/toc/1800-5845 https://doaj.org/toc/1800-6698
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