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2016 | 9 | nr 1 | 114--128
Tytuł artykułu

What Can Tax Revenues Tell Us about the Economic Activity of Regions?

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The main goal of this paper is to provide an analysis of the relationships among selected indicators of economic activity of regions (GDP, unemployment) and regional tax revenues obtained from taxes imposed on economic activity (VAT, income taxation) in the Czech Republic, with a detailed analysis of VAT. Our methodology is based on correlation analysis (both the Pearson's and the Spearman's correlation coefficients) using data from the official statistics of the Czech Republic. The main idea of the paper is that regional tax revenues should give us a picture of the economic activity of companies, residents and entrepreneurs in these regions. Based on the results, we can say that there is a statistically significant positive relationship between regional VAT revenues and the value of regional GDP, and a statistically significant negative relationship between regional income taxes revenues and regional unemployment. (original abstract)
Rocznik
Tom
9
Numer
Strony
114--128
Opis fizyczny
Twórcy
  • Moravian University College Olomouc, Olomouc, Czech Republic
  • Moravian University College Olomouc, Czech Republic
autor
  • VŠB - Technical University of Ostrava, Czech Republic
Bibliografia
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Typ dokumentu
Bibliografia
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