Scientific attention on relationship between tax mix and economic performance

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dc.contributor.authorLacheb, Vladimíra Hedvika
dc.contributor.authorHinke, Jana
dc.contributor.editorMartinčíková Sojková, Olga
dc.date.accessioned2025-02-19T09:16:51Z
dc.date.available2025-02-19T09:16:51Z
dc.date.issued2024
dc.description.abstract-translatedThe tax mix represents a combination of different tax types and its optimalization becomes the subject of debates among politicians, economists and the public, because different approaches to its setting can have a major impact on the economy. This paper focuses on the relationship between tax mix and economic performance. The aim of this paper is to identify which research questions are addressed by scientific studies focused on the topic of tax mix versus economic performance and by which methods these research questions are answered. Another goal is to map the temporal and geographical development of the given topic. The methodological basis is the analysis of scientific research studies contained in the Web of Science database. The studies are sorted by keywords „economic growth“ and „taxation“. Studies are classified into clusters (geographical/temporal). Through the synthesis of findings, it was found that three countries show the greatest interest in this topic: The United States of America, the People´s Republic of China and The United Kingdom of Great Britain and Northern Ireland. Cluster analysis revealed the association of the established keywords with fiscal policy and endogenous growth. An often-debated issue is the efficiency of tax collection compared to the economic growth caused by government spending. It was found that there is no agreement on optimal taxation within the academic literature and there is no general recipe for calculating the optimal tax burden. Panel data were processed in the examined studies using methods of correlation, regression analysis and description of the calculation result.en
dc.description.sponsorshipThis paper was created within the project SGS-2023-007 ‘Current Challenges and Problems of Modern Society from the Perspective of Finances and Accounting’ at the University of West Bohemia, Faculty of Economics.en
dc.format12 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.isbn978-80-261-1271-6
dc.identifier.urihttp://hdl.handle.net/11025/58286
dc.language.isoenen
dc.publisherFaculty of Economics University of West Bohemiaen
dc.rights© Authors of papersen
dc.rights.accessopenAccessen
dc.subjectzdaněnícs
dc.subjectekonomický výkoncs
dc.subjectekonomický růstcs
dc.subjectshluková analýzacs
dc.subjectdaňový mixcs
dc.subject.translatedtaxationen
dc.subject.translatedeconomic performanceen
dc.subject.translatedeconomic growthen
dc.subject.translatedcluster analysisen
dc.subject.translatedtax mixen
dc.titleScientific attention on relationship between tax mix and economic performanceen
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.statusPeer revieweden
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1111401*
local.has.filesyes*

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