"Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries"@en . "80690" . "Tax Burden, World Tax Index (WTI), Tax Quota, Government Expenditures, Economic Growth, VAR Model, Panel Data Estimation"@en . . . . "2"^^ . "Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries"@en . . "Kotl\u00E1n, Igor" . "Interakce zdan\u011Bn\u00ED, vl\u00E1dn\u00EDch v\u00FDdaj\u016F a ekonomick\u00E9ho r\u016Fstu: panelov\u00FD VAR model pro zem\u011B OECD" . "CZ - \u010Cesk\u00E1 republika" . . . "2"^^ . . . . "Interakce zdan\u011Bn\u00ED, vl\u00E1dn\u00EDch v\u00FDdaj\u016F a ekonomick\u00E9ho r\u016Fstu: panelov\u00FD VAR model pro zem\u011B OECD"@cs . "The article is focused on the mutual relationship among effective tax burden, size of government spending and economic growth. Its aim is to verify the effect of taxation and government spending on economic growth, but also to verify the effect of taxation and economic growth on the size of government spending. The analysis is methodologically based on a panel VAR model where taxation is approximated by standard Tax Quota as well as an alternative World Tax Index (WTI), which was compiled by the authors. The data cover the period of 2005 \u2013 2010 for the OECD countries. The results of empirical analyzes show that economic growth is positively influenced by government spending, while the effect of taxation is negative for all types of taxes. Government expenditures are negatively influenced by both economic growth and the size of the taxation. We come also to the conclusion that WTI is preferable approximator of the tax burden than the Tax Quota, and may be used in further empirical analyzes."@en . "\u010Cl\u00E1nek je zam\u011B\u0159en\u00FD na vz\u00E1jemn\u00FD vztah efektivn\u00EDho da\u0148ov\u00E9ho zat\u00ED\u017Een\u00ED, velikosti vl\u00E1dn\u00EDch v\u00FDdaj\u016F a ekonomick\u00E9ho r\u016Fstu. Jeho c\u00EDle je ov\u011B\u0159it vliv zdan\u011Bn\u00ED a vl\u00E1dn\u00EDch v\u00FDdaj\u016F na r\u016Fst, ale tak\u00E9 zdan\u011Bn\u00ED a r\u016Fstu na velikost vl\u00E1dn\u00EDch v\u00FDdaj\u016F. Anal\u00FDza je zalo\u017Eena na panelov\u00E9m VAR modelu, kde je zdan\u011Bn\u00ED aproximov\u00E1no jednak standardn\u011B pou\u017E\u00EDvanou da\u0148ovou kv\u00F3tou, ale tak\u00E9 alternativn\u00EDm indexem da\u0148ov\u00E9 z\u00E1t\u011B\u017Ee - World Tax Index (WTI). Pou\u017Eit\u00E1 data se vztahuj\u00ED k zem\u00EDm OECD v obdob\u00ED 2005 - 2010. V\u00FDsledky ukazuj\u00ED, \u017Ee ekonomick\u00FD r\u016Fst je pozitivn\u011B ovlivn\u011Bn vl\u00E1dn\u00EDmi v\u00FDdaji, zat\u00EDmco vliv zdan\u011Bn\u00ED je negativn\u00ED v p\u0159\u00EDpad\u011B v\u0161ech typ\u016F dan\u00ED. Vl\u00E1dn\u00ED v\u00FDdaje jsou negativn\u011B ovlivn\u011Bny ekonomick\u00FDm r\u016Fstem i velikost\u00ED zdan\u011Bn\u00ED. Auto\u0159i tak\u00E9 doch\u00E1zej\u00ED k z\u00E1v\u011Bru, \u017Ee WTI je pro aproximaci zdan\u011Bn\u00ED v makroekonomick\u00FDch modelech vhodn\u011Bj\u0161\u00ED ne\u017E da\u0148ov\u00E1 kv\u00F3ta." . "[6340A189BAD8]" . "S" . "000328233000003" . . "RIV/61989100:27510/13:86086029" . . "Interakce zdan\u011Bn\u00ED, vl\u00E1dn\u00EDch v\u00FDdaj\u016F a ekonomick\u00E9ho r\u016Fstu: panelov\u00FD VAR model pro zem\u011B OECD" . "0032-3233" . "5" . "Machov\u00E1, Zuzana" . . "27510" . . "\u010Cl\u00E1nek je zam\u011B\u0159en\u00FD na vz\u00E1jemn\u00FD vztah efektivn\u00EDho da\u0148ov\u00E9ho zat\u00ED\u017Een\u00ED, velikosti vl\u00E1dn\u00EDch v\u00FDdaj\u016F a ekonomick\u00E9ho r\u016Fstu. Jeho c\u00EDle je ov\u011B\u0159it vliv zdan\u011Bn\u00ED a vl\u00E1dn\u00EDch v\u00FDdaj\u016F na r\u016Fst, ale tak\u00E9 zdan\u011Bn\u00ED a r\u016Fstu na velikost vl\u00E1dn\u00EDch v\u00FDdaj\u016F. Anal\u00FDza je zalo\u017Eena na panelov\u00E9m VAR modelu, kde je zdan\u011Bn\u00ED aproximov\u00E1no jednak standardn\u011B pou\u017E\u00EDvanou da\u0148ovou kv\u00F3tou, ale tak\u00E9 alternativn\u00EDm indexem da\u0148ov\u00E9 z\u00E1t\u011B\u017Ee - World Tax Index (WTI). Pou\u017Eit\u00E1 data se vztahuj\u00ED k zem\u00EDm OECD v obdob\u00ED 2005 - 2010. V\u00FDsledky ukazuj\u00ED, \u017Ee ekonomick\u00FD r\u016Fst je pozitivn\u011B ovlivn\u011Bn vl\u00E1dn\u00EDmi v\u00FDdaji, zat\u00EDmco vliv zdan\u011Bn\u00ED je negativn\u00ED v p\u0159\u00EDpad\u011B v\u0161ech typ\u016F dan\u00ED. Vl\u00E1dn\u00ED v\u00FDdaje jsou negativn\u011B ovlivn\u011Bny ekonomick\u00FDm r\u016Fstem i velikost\u00ED zdan\u011Bn\u00ED. Auto\u0159i tak\u00E9 doch\u00E1zej\u00ED k z\u00E1v\u011Bru, \u017Ee WTI je pro aproximaci zdan\u011Bn\u00ED v makroekonomick\u00FDch modelech vhodn\u011Bj\u0161\u00ED ne\u017E da\u0148ov\u00E1 kv\u00F3ta."@cs . "Politick\u00E1 ekonomie" . "RIV/61989100:27510/13:86086029!RIV14-MSM-27510___" . "Interakce zdan\u011Bn\u00ED, vl\u00E1dn\u00EDch v\u00FDdaj\u016F a ekonomick\u00E9ho r\u016Fstu: panelov\u00FD VAR model pro zem\u011B OECD"@cs . . . . . . "61" . "16"^^ . . .