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An Empirical Analysis of the Relationship between Tax Structures and Economic Growth in CEE Countries


Grdinić, Maja; Drezgić, Saša; Blažić, Helena
An Empirical Analysis of the Relationship between Tax Structures and Economic Growth in CEE Countries // Ekonomický časopis, 65 (2017), 5; 426-447 (međunarodna recenzija, članak, znanstveni)


Naslov
An Empirical Analysis of the Relationship between Tax Structures and Economic Growth in CEE Countries

Autori
Grdinić, Maja ; Drezgić, Saša ; Blažić, Helena

Izvornik
Ekonomický časopis (0013-3035) 65 (2017), 5; 426-447

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Tax structure, economic growth, Central and Eastern Europe, Pooled Mean Group Estimator

Sažetak
This paper investigates the relationship between tax structures and econom-ic growth in selected CEE countries in the period from 1990 to 2010. The research basis on the data for 20 selected countries (EU-13 and selected former Soviet Union countries and Albania). We obtain empirical results by using the Pooled Mean Group estimator (PMG). The analysis focuses on the impact of structure of taxes on economic growth. All regressions contain the overall tax burden represented as a share of total tax revenues in GDP. The results show that all tax forms have a negative impact on economic growth. Personal income taxes proved to have the highest negative impact on economic growth, followed by corporate income taxes and property tax-es, which had the least negative impact. Consumption taxes showed to be statistically insignificant. Furthermore, the results indicate a significantly different impact observed countries’ tax structures had on economic growth to that of previous research on the dataset of OECD developed industrial countries.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
HRZZ-IP-2013-11-8174 - Porezna politika i fiskalna konsolidacija u Hrvatskoj (Helena Blažić, )

Ustanove
Ekonomski fakultet, Rijeka

Časopis indeksira:


  • Current Contents Connect (CCC)
  • Web of Science Core Collection (WoSCC)
    • Social Science Citation Index (SSCI)
    • SCI-EXP, SSCI i/ili A&HCI
  • Scopus
  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • EconLit