Vliv zdanění na dlouhodobý ekonomický růst

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dc.contributor.authorKotlán, Igor
dc.contributor.authorMachová, Zuzana
dc.contributor.authorJaníčková, Lenka
dc.date.accessioned2012-04-04T11:07:32Z
dc.date.available2012-04-04T11:07:32Z
dc.date.issued2011
dc.description.abstract-enThe aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, especially in the case of OECD countries sample, and all the common econometric tests are performed. The recommendations for economic policy makers are formulated on the basis of the analysis. Above all, they include the suggestion of overall tax quota reduction, especially the reduction of excise taxes and social security contributions. Concerning new member countries of European Union, there is a recommendation of further elimination of tax burden of corporations.cs
dc.description.firstpage638cs
dc.description.issue5cs
dc.description.lastpage658cs
dc.description.sourceWeb of Sciencecs
dc.description.volume59cs
dc.format.extent276895 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationPolitická ekonomie. 2011, roč. 59, č. 5, s. 638-658.cs
dc.identifier.doi10.18267/j.polek.812
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.locationVe fondu ÚKcs
dc.identifier.urihttp://hdl.handle.net/10084/90314
dc.identifier.wos000298075700004
dc.language.isoNeuvedenocs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttps://doi.org/10.18267/j.polek.812
dc.rightsCreative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License
dc.rights.accessopenAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjecteconomic growthcs
dc.subjectimplicit tax ratescs
dc.subjectpanel data estimationcs
dc.subjecttax quotacs
dc.subjecttaxationcs
dc.titleVliv zdanění na dlouhodobý ekonomický růstcs
dc.title.alternativeTaxation influence on the economic growthcs
dc.typearticlecs
dc.type.statusPeer-reviewedcs

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