Categorisation of European Union Mmember Countries: The Relation Between Tax Evasion and Short-term Fiscal Imbalance
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2016
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Univerzita Pardubice
Abstrakt
The fiscal imbalance can be determined by many factors of economic, monetary or fiscal environment. The main goal of the paper is to create, choose and assess a meaningful categorisation of the European Union member countries that show homogeneity in the fiscal balance and the level of tax evasion. The purpose of the research by using hierarchical methods is to study relations between tax evasion (expressed as shadow economy) and short-term fiscal imbalance (expressed as primary balance) and to verify an assumption that the European Union countries with high values of the tax evasion report negative values of primary balance and vice versa. The research results point to significant differences between four identified clusters of multidimensional objects. The provided cluster analysis does not prove the preliminary assumption about the negative relation between tax evasion and primary balance. The analysis represents a background for further analysis of the effect of tax evasion on fiscal imbalance.
Rozsah stran
p. 56-67
ISSN
ISSN 1211-555X (Print)
ISSN 1804-8048 (Online)
ISSN 1804-8048 (Online)
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Projekt
Zdrojový dokument
Scientific papers of the University of Pardubice. Series D, Faculty of Economics and Administration. 38/2016
Vydavatelská verze
Přístup k e-verzi
open access
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Klíčová slova
Primary balance, Tax evasion, Hierarchical cluster analysis, Short-term fiscal homogeneity, The European Union