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

@article{320014,
   author = {Zimmermannová, Jarmila and Skaličková, Jolana and Široký, Jan},
   article_location = {Polsko},
   article_number = {1},
   keywords = {Macroeconomic indicators;Vat;Income taxation;Czech Republic;Regions},
   language = {eng},
   issn = {2071-789X},
   journal = {Economics and Sociology},
   title = {What Can Tax Revenues Tell us about the Economic Activity of Regions?},
   volume = {9},
   year = {2016}
}

TY  - JOUR
ID  - 320014
AU  - Zimmermannová, Jarmila - Skaličková, Jolana - Široký, Jan
PY  - 2016
TI  - What Can Tax Revenues Tell us about the Economic Activity of Regions?
JF  - Economics and Sociology
VL  - 9
IS  - 1
SP  - 114-128
EP  - 114-128
SN  - 2071789X
KW  - Macroeconomic indicators;Vat;Income taxation;Czech Republic;Regions
N2  - 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.
ER  - 

ZIMMERMANNOVÁ, Jarmila, Jolana SKALIČKOVÁ a Jan ŠIROKÝ. What Can Tax Revenues Tell us about the Economic Activity of Regions? \textit{Economics and Sociology}. Polsko, 2016, roč.~9, č.~1, s.~114-128. ISSN~2071-789X.