Detailed Information on Publication Record

ZIMMERMANNOVÁ, Jarmila, Jolana SKALIČKOVÁ and Jan ŠIROKÝ. What Can Tax Revenues Tell us about the Economic Activity of Regions? Economics and Sociology. Polsko, 2016, vol. 9, No 1, p. 114-128. ISSN 2071-789X.

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Basic information
Original name	What Can Tax Revenues Tell us about the Economic Activity of Regions?
Authors	ZIMMERMANNOVÁ, Jarmila, Jolana SKALIČKOVÁ and Jan ŠIROKÝ.
Edition	Economics and Sociology, Polsko, 2016, 2071-789X.

Other information
Original language	English
Type of outcome	Article in a journal
Field of Study	50206 Finance
Country of publisher	Poland
Confidentiality degree	is not subject to a state or trade secret
Organization unit	Moravian Business College Olomouc
UT WoS	000373464500008
Keywords in English	Macroeconomic indicators;Vat;Income taxation;Czech Republic;Regions
Changed by	Changed by: Ing. Michaela Nováková, učo 5293. Changed: 10/5/2021 09:17.

Abstract
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.

Abstract

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.