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Tax Revenues in the Context of Economic Determinants

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  • Alena Andrejovska
  • Veronika Pulikova

Abstract

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.

Suggested Citation

  • Alena Andrejovska & Veronika Pulikova, 2018. "Tax Revenues in the Context of Economic Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 14(1), pages 133-141.
    • Handle: RePEc:mje:mjejnl:v:14:y:2018:i:1:p:133-141
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    2. Csaba Lentner & Szilárd Hegedűs & Vitéz Nagy, 2022. "Correlations of Taxation and Macroeconomic Indicators in the OECD Member Countries from 2014 to the First Year of the Crisis Caused by COVID-19," JRFM, MDPI, vol. 15(10), pages 1-17, October.
    3. Leoš Vítek & Markéta Arltová & Květa Kubátová, 2021. "Taxation in Developed Countries: Response to External Shocks in 2008-2009 and 2020 [Zdanění ve vyspělých zemích: reakce na vnější šoky 2008-2009 a 2020]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2021(4), pages 31-54.
    4. Viera Papcunová & Jarmila Hudáková & Michaela Štubňová & Marta Urbaníková, 2020. "Revenues of Municipalities as a Tool of Local Self-Government Development (Comparative Study)," Administrative Sciences, MDPI, vol. 10(4), pages 1-23, December.
    5. Simone Maxand & Hend Sallam, 2024. "Local Fiscal Effects of Immigration in Germany," CESifo Working Paper Series 11162, CESifo.
    6. Andrzej Karpowicz & Zbigniew Korzeb & Paweł Niedziółka, 2022. "Macroeconomic and sectoral specific determinants of bank levies’ inflows in European Union," Bank i Kredyt, Narodowy Bank Polski, vol. 53(2), pages 183-202.

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