Digitální knihovnaUPCE
 

Daňová konkurencia z pohľadu zdanenia a vplyvu makroekonomických determinantov

Článekpeer-reviewedpublished
Náhled

Datum publikování

2018

Vedoucí práce

Oponent

Název časopisu

Název svazku

Vydavatel

Univerzita Pardubice

Abstrakt

Market economy, capital mobility and heterogeneity of the tax system currently creates strong pressure on investors in determining the location of investment. The countries are attracting the foreign investors to increase their competitiveness and attractiveness of tax. The aim of this paper is to assess tax competitiveness of new and old member states in regards macroeconomic situation. Submitted contribution deals with the issue of tax competition between the new and old EU Member States through the economically transparent and effective categorization of the EU countries with regard to the predetermined segmentation criteria using hierarchical Ward's method of clustering. The final group of these multidimensional objects with characteristic features were compared to each other and subjected to economic verification and quantification of the impact of selected macroeconomic indicators to the overall amount of tax revenues from the view of the tax competitiveness. Quantification was carried out by means of regression analysis, the random and fixed effect models were used (pooling, fixed effects and random effects model). The analysis confirmed that the differences are particularly important in the level of nominal and effective corporate taxation between the old and new EU Member States. The gross domestic product, employment and foreign direct investment showed the biggest impact on the tax revenues(strongcorrelation).

Rozsah stran

ISSN

ISSN 1211-555X (Print)
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. 42/2018

Vydavatelská verze

Přístup k e-verzi

open access

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ISBN

Studijní obor

Studijní program

Signatura tištěné verze

Umístění tištěné verze

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Klíčová slova

tax competitiveness, macroeconomic indicators, tax burden, income tax, corporate taxation

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