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Statements

Subject Item
n2:RIV%2F47813059%3A19520%2F13%3A%230002491%21RIV14-MSM-19520___
rdf:type
skos:Concept n14:Vysledek
dcterms:description
The complexity of today's global economic environment increases importance of identifying and understanding the key factors affecting economic growth. This paper deals with effect of changes in tax burden on economic growth and provides direct empirical evidence in the European Union as financial and economic crisis has impacted also on tax systems. It is used the Eurostat´s definition to categorize tax burden by economic functions and implicit tax rates of consumption, labour and capital are investigated. The analysis is based on annual panel data of 24 EU member states in a period 1995-2010. Panel regression and Pairwise Granger Causality Tests are used as the main method of research. Results confirm, in line with the theory, statistically significant positive effect of consumption taxes and negative effect of labour taxes on GDP growth. In short-term, there is two-way causality between change of implicit tax rate of consumption and GDP growth and one-way causality between GDP growth and change of implicit tax rate of capital and implicit tax rate of labour. The complexity of today's global economic environment increases importance of identifying and understanding the key factors affecting economic growth. This paper deals with effect of changes in tax burden on economic growth and provides direct empirical evidence in the European Union as financial and economic crisis has impacted also on tax systems. It is used the Eurostat´s definition to categorize tax burden by economic functions and implicit tax rates of consumption, labour and capital are investigated. The analysis is based on annual panel data of 24 EU member states in a period 1995-2010. Panel regression and Pairwise Granger Causality Tests are used as the main method of research. Results confirm, in line with the theory, statistically significant positive effect of consumption taxes and negative effect of labour taxes on GDP growth. In short-term, there is two-way causality between change of implicit tax rate of consumption and GDP growth and one-way causality between GDP growth and change of implicit tax rate of capital and implicit tax rate of labour.
dcterms:title
Effects of taxation by economic functions on economic growth in the European Union. Effects of taxation by economic functions on economic growth in the European Union.
skos:prefLabel
Effects of taxation by economic functions on economic growth in the European Union. Effects of taxation by economic functions on economic growth in the European Union.
skos:notation
RIV/47813059:19520/13:#0002491!RIV14-MSM-19520___
n14:predkladatel
n20:orjk%3A19520
n3:aktivita
n19:I
n3:aktivity
I
n3:dodaniDat
n10:2014
n3:domaciTvurceVysledku
n6:6103952
n3:druhVysledku
n5:D
n3:duvernostUdaju
n17:S
n3:entitaPredkladatele
n12:predkladatel
n3:idSjednocenehoVysledku
72001
n3:idVysledku
RIV/47813059:19520/13:#0002491
n3:jazykVysledku
n7:eng
n3:klicovaSlova
tax burden; implicit tax rates; economic functions; economic growth; competitiveness
n3:klicoveSlovo
n4:economic%20growth n4:competitiveness n4:implicit%20tax%20rates n4:tax%20burden n4:economic%20functions
n3:kontrolniKodProRIV
[2397E5904496]
n3:mistoKonaniAkce
Zlín
n3:mistoVydani
Zlín
n3:nazevZdroje
Proceedings of the 6th International Scientific Conference Finance and the performance of Firms in Science, Education and Practice
n3:obor
n13:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n10:2013
n3:tvurceVysledku
SZAROWSKÁ, Irena
n3:typAkce
n21:EUR
n3:wos
000329435800063
n3:zahajeniAkce
2013-04-25+02:00
s:numberOfPages
13
n18:hasPublisher
Univerzita Tomáše Bati ve Zlíně
n15:isbn
978-80-7454-246-6
n11:organizacniJednotka
19520