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@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.
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