The Dependence of Tax Revenues of the Czech Republic in the Development of Czech and German Macroeconomic Indicators

被引：0
|
作者：
Bayer, Ondrej [1 ]
机构：
[1] Univ Econ, Dept Publ Finance, Prague 3, Czech Republic
来源：
Proceedings of the 18th International Conference: Theoretical and Practical Aspects of Public Finance 2013 | 2013年
关键词：
tax revenue; regression analysis; macroeconomic indicators;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The article deals with the relationship of Czech tax revenues to the development of economic indicators in the Czech Republic and Germany. Monitored taxes are VAT, CIT and PIT. The chosen method for finding dependency is multiple regression analysis. The first section is devoted to describing the Czech tax with an emphasis on the relationship between their revenues and macroeconomic indicators. The second part deals with the comparison of economic development in the Czech Republic and Germany in terms GDP, unemployment and inflation. The last part is dedicated to the regression analysis, and a summary of lessons learned. Statistical analysis has shown a certain relationship between the economic development in Germany and the Czech tax revenue, but unfortunately the results of this analysis can be distorted by a relatively small number of observations.
引用
收藏
页码：10 / 17
页数：8
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