Διερεύνηση συμπεριφοράς δημοσίων εσόδων σε σχέση με το Ακαθάριστο Εγχώριο Προϊόν χωρών της Ε.Ε.
Empirical investigation of the relationship between public revenues and Gross Domestic Product for several european countries
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Keywords
Φόροι ; Φορολογία ; Ευρωπαϊκή Ένωση ; Μνημόνια ; Οικονομία ; Κρίση ; ARIMA ; Taxes ; Taxation ; European Union ; Memorandum ; Economy ; CrisisAbstract
The study is part of a special research category, which relatively involves a wide range of researchers and governments which manage the conversion of domestic resources into public revenues, assess the elasticity of taxes as it relatively changes in the government GDP and even treats public revenues as the political mechanism was developed by a state and also incorporate the reforms of the tax system. By using the databases, we have investigated eight Member States of the European Union in terms of the OECD categorization of public revenue. The relative literature in conjunction with data, developments in the EU after the financial crisis of 2010 and the imposition of the various and intensive budget discipline (by "memorandum" versus "no memorandum") in the two groups of countries, led to the conclusion that the collection of public revenue is not dictated by a strict provision since in the two – group countries, it has emerged that the income from taxes happens either systematically by receiving lower values of forecasting predictions or forecast values or above forecasting. For the assessment of the relationship between levels of taxation and GDP change, we used the ARIMA model, assuming that the sampling Member States tax revenues are more related, from any other form of government revenues, to economic growth.