Acta academica karviniensia 2018, 18(2):46-57 | DOI: 10.25142/aak.2018.012

Závislost mezi konkurenceschopností a daňovými indikátory dle žebříčků konkurenceschopnosti

Jan Tecl

University of economics in Prague, Faculty of finance and accounting, nám. W. Churchilla 4, 130 67 Praha 3

This paper deals with dependence between the overall value of competitiveness from world ranks and tax variables with focus on the labor taxation. The analysis is carried out for the period between 2014 and 2016 as the regression analysis. Based on current literature, there is a relationship between competitiveness and taxation. Assumption is that a country has higher competitiveness with a lower tax rate. The results show, that there is a statistically significant relationship between competitiveness and tax variables. A relationship in line with expectation was found between competitiveness and effect of taxation on incentives to work. In another test, consumption tax was statistically significant. In case of tests with variables from the OECD (tax rates), there was found a statistically significant relationship with a personal income tax combined with social security payments, but the relationship was opposite to the expected one.

Klíčová slova: competitiveness, labor taxation, taxation, world-wide competitiveness ranks

JEL classification: H20

Vloženo: 9. květen 2018; Revidováno: 1. červen 2018; Přijato: 13. červen 2018; Zveřejněno: 30. červen 2018  Zobrazit citaci