"The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries" . "978-80-248-2902-9" . . "Kotl\u00E1n, Igor" . . "The paper explores the impact of taxation and government spending on economic growth in a group of OECD countries in 2005-2010. To approximate the level of taxation, the traditional tax quota and the alternative WTI indicator are used. The empirical analysis results diverge from economic theory, especially as regards the impact of economic growth on the level of government spending. It has been found that countries with a high proportion of direct taxes in their tax mix suffer more damage to their economic growth than countries with a preference for indirect taxes. Furthermore, corporate taxes, when approximating taxation through the tax quota, do not uphold the theory of significant negative impact of corporate taxation on economic growth. However, measuring the tax burden on corporations through the WTI, the negative effects are already apparent. The positive effect of government spending on economic growth and the persistence of economic growth has also been proven, which is consistent with economic theory."@en . "1"^^ . . "15"^^ . . "1"^^ . "Tax Burden, Tax Quota, World Tax Index (WTI), Government Expenditure, Economic Growth, VAR Approach"@en . "The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries"@en . "Trojanovice" . . . . "Taxes in the World : [Trojanovice, 13.-14.12.2012]" . "The paper explores the impact of taxation and government spending on economic growth in a group of OECD countries in 2005-2010. To approximate the level of taxation, the traditional tax quota and the alternative WTI indicator are used. The empirical analysis results diverge from economic theory, especially as regards the impact of economic growth on the level of government spending. It has been found that countries with a high proportion of direct taxes in their tax mix suffer more damage to their economic growth than countries with a preference for indirect taxes. Furthermore, corporate taxes, when approximating taxation through the tax quota, do not uphold the theory of significant negative impact of corporate taxation on economic growth. However, measuring the tax burden on corporations through the WTI, the negative effects are already apparent. The positive effect of government spending on economic growth and the persistence of economic growth has also been proven, which is consistent with economic theory." . . "141599" . "2012-12-13+01:00"^^ . . . . "27510" . . . "[4F4CA73F928E]" . "The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries"@en . . . "P(GA402/08/0763)" . . "The Influence of Taxation and Government Expenditure on the Economic Growth in the OECD Countries" . "Vysok\u00E1 \u0161kola b\u00E1\u0148sk\u00E1 - Technick\u00E1 univerzita Ostrava" . . "Ostrava" . "RIV/61989100:27510/12:86084698" . . . . "RIV/61989100:27510/12:86084698!RIV13-GA0-27510___" .