Internal Tax Competition: Does This Result in Economic and Investment Growth?
The purpose of the article is to assess the impact of tax competition at national level on economic growth and capital formation. The internal tax competition was considered from the point of view of fiscal decentralisation. The tax revenue decentralization ratio and revenue decentralization ratio a...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
2020-01-01
|
| Series: | Nauki o Finansach |
| Online Access: | https://journals.ue.wroc.pl/fins/article/view/227 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850271399397031936 |
|---|---|
| author | Tetiana Paientko Valeriy Oparin Yana Sarnetska |
| author_facet | Tetiana Paientko Valeriy Oparin Yana Sarnetska |
| author_sort | Tetiana Paientko |
| collection | DOAJ |
| description | The purpose of the article is to assess the impact of tax competition at national level on economic growth and capital formation. The internal tax competition was considered from the point of view of fiscal decentralisation. The tax revenue decentralization ratio and revenue decentralization ratio are used in this paper as independent variables in panel regression analysis. As dependent variables, GDP per capita growth and capital formation growth were used. Analysis was conducted on a sample of 26 countries. The results of the analysis showed that international tax competition between countries has a greater effect on GDP per capita and capital formation than tax competition within the country. However, this is not due to the nature of tax competition, but to the fact that not all countries use the potential of tax competition within the country. The direction for further research is to analyze the impact of fiscal decentralization on the effectiveness of governments and economic growth in different groups of countries.(original abstract) |
| format | Article |
| id | doaj-art-b48ec22e56da41aaa0efc3a998a88714 |
| institution | OA Journals |
| issn | 2449-9811 |
| language | English |
| publishDate | 2020-01-01 |
| publisher | Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu |
| record_format | Article |
| series | Nauki o Finansach |
| spelling | doaj-art-b48ec22e56da41aaa0efc3a998a887142025-08-20T01:52:15ZengWydawnictwo Uniwersytetu Ekonomicznego we WrocławiuNauki o Finansach2449-98112020-01-01251228Internal Tax Competition: Does This Result in Economic and Investment Growth?Tetiana Paientko0Valeriy Oparin1Yana Sarnetska2Kyiv National Economic University n. a. Vadym Hetman, Kyiv, UkraineKyiv National Economic University n.a. Vadym Hetman, Kyiv, UkraineKyiv National Economic University n.a. Vadym Hetman, Kyiv, UkraineThe purpose of the article is to assess the impact of tax competition at national level on economic growth and capital formation. The internal tax competition was considered from the point of view of fiscal decentralisation. The tax revenue decentralization ratio and revenue decentralization ratio are used in this paper as independent variables in panel regression analysis. As dependent variables, GDP per capita growth and capital formation growth were used. Analysis was conducted on a sample of 26 countries. The results of the analysis showed that international tax competition between countries has a greater effect on GDP per capita and capital formation than tax competition within the country. However, this is not due to the nature of tax competition, but to the fact that not all countries use the potential of tax competition within the country. The direction for further research is to analyze the impact of fiscal decentralization on the effectiveness of governments and economic growth in different groups of countries.(original abstract)https://journals.ue.wroc.pl/fins/article/view/227 |
| spellingShingle | Tetiana Paientko Valeriy Oparin Yana Sarnetska Internal Tax Competition: Does This Result in Economic and Investment Growth? Nauki o Finansach |
| title | Internal Tax Competition: Does This Result in Economic and Investment Growth? |
| title_full | Internal Tax Competition: Does This Result in Economic and Investment Growth? |
| title_fullStr | Internal Tax Competition: Does This Result in Economic and Investment Growth? |
| title_full_unstemmed | Internal Tax Competition: Does This Result in Economic and Investment Growth? |
| title_short | Internal Tax Competition: Does This Result in Economic and Investment Growth? |
| title_sort | internal tax competition does this result in economic and investment growth |
| url | https://journals.ue.wroc.pl/fins/article/view/227 |
| work_keys_str_mv | AT tetianapaientko internaltaxcompetitiondoesthisresultineconomicandinvestmentgrowth AT valeriyoparin internaltaxcompetitiondoesthisresultineconomicandinvestmentgrowth AT yanasarnetska internaltaxcompetitiondoesthisresultineconomicandinvestmentgrowth |