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International Comparison of Macroeconomic Factors Affecting the Tax Revenue
[Mezinárodní komparace makroekonomických faktorů působících na daňové příjmy]

Author

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  • Ondřej Bayer

Abstract

The paper deals with the possibility of estimating similarity between the tax systems of selected countries (Czech Republic, Poland and Slovakia) based on the development of tax revenues and important macroeconomic indicators. The methodology is based on regression and correlation analysis, when possible similarities are subsequently discussed with the results of correlation analysis and the size of the estimated regression coefficients. Although the outcome in some cases does not preclude possible similarity between tax systems, only the evaluation of the development of regression analysis, so this conclusion is not evidential due to the small size of the data obtained.

Suggested Citation

  • Ondřej Bayer, 2013. "International Comparison of Macroeconomic Factors Affecting the Tax Revenue [Mezinárodní komparace makroekonomických faktorů působících na daňové příjmy]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 7-24.
    • Handle: RePEc:prg:jnlcfu:v:2013:y:2013:i:2:id:336
    DOI: 10.18267/j.cfuc.336
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    More about this item

    Keywords

    Tax revenue; Regression analysis; Similarity between tax systems; Daňový příjem; Regresní analýza; Podobnost daňových systémů;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

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