Suchergebnisse

The aim of the paper is a verification of particular channels that taxation can influence economic growth by. It concerns an influence by capital accumulation and investments, technological development and human capital accumulation. The effects of total tax burden as well as of particular taxes are analyzed. Tax burden is approximated by tax quota and, in certain cases, by implicit tax rate. There is a method of Panel Data Estimation used, especially in the case of OECD countries sample, and all the common econometric tests are performed. The recommendations for economic policy makers are formulated on the basis of the analysis. Above all, they include the suggestion of overall tax quota reduction, especially the reduction of excise taxes and social security contributions. Concerning new member countries of European Union, there is a recommendation of further elimination of tax burden of corporations. ; Web of Science ; 59 ; 5 ; 658 ; 638