Vliv nepřímých daní na dlouhodobý ekonomický růst

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dc.contributor.authorVráblíková, Věra
dc.date.accessioned2016-06-15T07:53:04Z
dc.date.available2016-06-15T07:53:04Z
dc.date.issued2016
dc.description.abstract-enThe main purpose of this article is to investigate the impact of indirect taxes on economic growth in a long term. The dynamic and static panel regression analysis methods were used to explore the relationship between observed variables. The models are based on neoclassical growth model extended by human capital. The models are verifi ed using data on chosen European countries from time period 1970 to 2011 and from time period 2000 to 2011. Taxes are included into models by indicators of tax burden. It was used TQ, ITR and WTI. The results of empirical analysis revealed that impact of taxes on economic growth is negative in a long term. The most negative impact on economic growth was proven in case of direct taxes. Economic growth is infl uenced positively by indirect taxes. The statistical signifi cance of corporate tax and property taxes were not proven.cs
dc.description.firstpage145cs
dc.description.issue2cs
dc.description.lastpage160cs
dc.description.sourceWeb of Sciencecs
dc.description.volume64cs
dc.format.extent249916 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationPolitická ekonomie. 2016, roč. 64, č. 2, s. 145-160.cs
dc.identifier.doi10.18267/j.polek.1060
dc.identifier.issn0032-3233
dc.identifier.issn2336-8225
dc.identifier.urihttp://hdl.handle.net/10084/111651
dc.identifier.wos000375021600002
dc.language.isocscs
dc.publisherVysoká škola ekonomická v Prazecs
dc.relation.ispartofseriesPolitická ekonomiecs
dc.relation.urihttp://www.vse.cz/polek/download.php?jnl=polek&pdf=1060.pdfcs
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.subjecthuman capitalcs
dc.subjectindirect taxescs
dc.subjectdirect taxescs
dc.subjectinvestmentcs
dc.titleVliv nepřímých daní na dlouhodobý ekonomický růstcs
dc.title.alternativeThe impact of indirect taxes on economic growthcs
dc.typearticlecs
dc.type.statusPeer-reviewedcs

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