出版社：Economic Laboratory for Transition Research Podgorica
摘要：Despite the general recognition that taxes are generally a strong policy
tool for assessing the macroeconomic impact of the country's alternative
tax policies, taxes are often weakened by restrictions on
tax revenue measurement. The aim of the contribution is to quantify
the impact of selected macroeconomic indicators (gross domestic
product, level of employment, public debt, foreign direct investments,
effective tax rate, statutory tax rate) on the total amount of
tax revenues, taking into account the tax competitiveness of the 28
EU member states. There was used methods of three models of regression
analysis: the pooling model, the fixed effects model and the
random effects model. The hypothesis that the gross domestic product
has the greatest impact on tax revenue has been tested. In
conclusion, the analysis confirmed that the strongest correlation is
between tax revenues and employment rate. Followed by foreign direct
investment and gross domestic product. Increasing these determinants
by 1 mil. € (increase in employment by 1%) would increase
tax revenues by 10 072 mil. € at the employment rate, by 383.1
thousand € for gross domestic product and by 434.2 thousand € for
foreign direct investment.
关键词：tax competition;
corporate taxation;
tax revenue;
capital mobility
