International Comparison of Macroeconomic Factors Affecting the Tax Revenue

Mezinárodní komparace makroekonomických faktorů působících na daňové příjmy

Ondřej Bayer

Český finanční a účetní časopis, 2013, vol. 2013, issue 2, 7-24

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.

Keywords: Tax revenue; Regression analysis; Similarity between tax systems; Daňový příjem; Regresní analýza; Podobnost daňových systémů (search for similar items in EconPapers)
JEL-codes: H20 H29 (search for similar items in EconPapers)
Date: 2013
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DOI: 10.18267/j.cfuc.336

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