Szerző dc.contributor.author | Lentner Csaba | |
Szerző dc.contributor.author | Hegedűs Szilárd | |
Szerző dc.contributor.author | Nagy Vitéz | |
Elérhetőség dátuma dc.date.accessioned | 2023-03-20T12:23:58Z | |
Rendelkezésre állás dátuma dc.date.available | 2023-03-20T12:23:58Z | |
Kiadás dc.date.issued | 2022 | |
Issn dc.identifier.issn | 1911-8066 | |
Issn dc.identifier.issn | 1911-8074 | |
Uri dc.identifier.uri | http://hdl.handle.net/20.500.12944/20138 | |
Kivonat dc.description.abstract | "This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014–2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper functioning of the economy. One of our two main research objectives was to develop a composite indicator for taxation, consisting of tax rates and tax administration time. This composite indicator was then tested using multivariate statistical methods. Our second research objective was to explore the correlation between tax rates, tax burden indicators and macroeconomic indicators over the period 2014–2020, focusing on three years, 2014, 2019 and 2020. An important criterion for the choice of the study years was that 2014 was considered the first overall year of recovery from the crisis, 2019 the last year before the COVID-19 pandemic, and 2020 the first year affected by the pandemic. We investigated the significant differences between the composite indicator categories and the tax burden macroeconomic indicators, and examined and tested correlations between the variables under study (tax rates, tax burden and macroeconomic variables). We found that the amount of working time spent on tax administration is decreasing, presumably due to the increasingly digitalised environment, but this trend has been slightly interrupted by the pandemic. Furthermore, we found that countries with more complex tax systems with a high tax burden perform worse on certain macroeconomic indicators, mainly in southern Europe from a geographical perspective"," however, these potentially more burdensome, higher-rate tax systems of more developed countries do not put these countries at a competitive disadvantage. This reflects on the fact that these countries rely on the monetarist school rather than the Keynesian school, a fact which was also compared and considered in our paper." | |
Nyelv dc.language | en | |
Kulcsszó dc.subject | taxation | |
Kulcsszó dc.subject | tax rates | |
Kulcsszó dc.subject | tax burden | |
Kulcsszó dc.subject | macroeconomic variables | |
Cím dc.title | Correlations of Taxation and Macroeconomic Indicators in the OECD Member Countries from 2014 to the First Year of the Crisis Caused by COVID-19 | |
Típus dc.type | folyóiratcikk | |
Változtatás dátuma dc.date.updated | 2023-03-02T14:07:27Z | |
Változat dc.description.version | kiadói | |
Hozzáférés dc.rights.accessRights | nyílt hozzáférésű | |
dc.description.notes | This article belongs to the Special Issue Sustainable Development and CSR – Perfect Match? | |
Doi azonosító dc.identifier.doi | 10.3390/jrfm15100464 | |
Tudományág dc.subject.discipline | Társadalomtudományok | |
Tudományterület dc.subject.sciencebranch | Társadalomtudományok/Közgazdaságtudományok | |
Mtmt azonosító dc.identifier.mtmt | 33207621 | |
Folyóirat dc.identifier.journalTitle | Journal of Risk and Financial Management | |
Évfolyam dc.identifier.journalVolume | 15 | |
Füzetszám dc.identifier.journalIssueNumber | 10 | |
Terjedelem dc.format.page | 1-17 | |
Wos azonosító dc.identifier.wos | 000873317900001 | |
Scopus azonosító dc.identifier.scopus | 85140591269 | |
Folyóiratcím rövidítve dc.identifier.journalAbbreviatedTitle | J RISK FINANC MANAG | |
Kiadás éve dc.description.issuedate | 2022 | |
Szerző intézménye dc.contributor.department | Kormányzástani és Közpolitikai Tanszék | |
Szerző intézménye dc.contributor.department | Infokommunikáció Tanszék | |
Szerző intézménye dc.contributor.department | Gazdálkodás- és Szervezéstudományok Doktori Iskola | |
Szerző intézménye dc.contributor.department | Wekerle Sándor Üzleti Főiskola | |
Szerző intézménye dc.contributor.department | Civilisztikai és Nemzetgazdasági Intézet |