. "2012-09-19+02:00"^^ . . "The Issue of Using Tax Quota in the Growth Empiricism" . "Recenzovan\u00FD sborn\u00EDk p\u0159\u00EDsp\u011Bvk\u016F X. mezin\u00E1rodn\u00ED v\u011Bdeck\u00E9 konference Hospod\u00E1\u0159sk\u00E1 politika v \u010Dlensk\u00FDch zem\u00EDch Evropsk\u00E9 unie : 19.-21. z\u00E1\u0159\u00ED 2012, Vendryn\u011B" . "Kotl\u00E1n, Igor" . "143157" . . "The Issue of Using Tax Quota in the Growth Empiricism" . "The Issue of Using Tax Quota in the Growth Empiricism"@en . "Machov\u00E1, Zuzana" . "978-80-7248-780-6" . "Tax quota is one of the most applied indicators of tax burden in macroeconomic models, especially in the models of long-term economic growth. Its use, however, has a number of shortcomings. Thus the aim of the paper is to show whether the tax quota is a suitable approximator of tax burden or not. For the comparison, the World Tax Index (WTI) is used, which is an overall multicriteria indicator that combines hard and soft data to express the real tax burden of economic entities. The results of panel data estimations show that the tax quota is not suitable for tax burden approximation, especially in case of corporate taxes and value added type taxes. They also show that corporate tax burden negatively influence long-term economic growth, as suggested by economic theory." . . . "Vendryn\u011B" . "RIV/61989100:27510/12:86084692!RIV13-MSM-27510___" . "RIV/61989100:27510/12:86084692" . . . . "Tax quota is one of the most applied indicators of tax burden in macroeconomic models, especially in the models of long-term economic growth. Its use, however, has a number of shortcomings. Thus the aim of the paper is to show whether the tax quota is a suitable approximator of tax burden or not. For the comparison, the World Tax Index (WTI) is used, which is an overall multicriteria indicator that combines hard and soft data to express the real tax burden of economic entities. The results of panel data estimations show that the tax quota is not suitable for tax burden approximation, especially in case of corporate taxes and value added type taxes. They also show that corporate tax burden negatively influence long-term economic growth, as suggested by economic theory."@en . . "Opava" . . . "2"^^ . "2"^^ . "Slezsk\u00E1 univerzita v Opav\u011B. Obchodn\u011B podnikatelsk\u00E1 fakulta v Karvin\u00E9" . . . "The Issue of Using Tax Quota in the Growth Empiricism"@en . . "V" . "[8DEF5E964BDD]" . "15"^^ . . "27510" . . . "Tax Quota, World Tax Index (WTI), Corporate Income Tax, Value Added Tax, Economic Growth, Panel Data Estimation"@en . . . .