المؤلفون: Kutasi, Gábor, Marton, Ádám

المصدر: Revista Finanzas y Política Económica; Vol. 16 No. 1 (2024); 121-143 ; Revista Finanzas y Política Económica; Vol. 16 Núm. 1 (2024); 121-143 ; Revista Finanzas y Política Económica; v. 16 n. 1 (2024); 121-143 ; 2011-7663 ; 2248-6046

مصطلحات موضوعية: ingresos fiscales, crecimiento económico, Métodos Generalizados de Momentos, modelo Panel, Unión Europea, tax revenue, economic growth, Generalized Methods of Moments, Panel model, European Union

الوصف: The tax multiplier in macroeconomics assumes a negative relationship between the volume of tax revenue in a country and its GDP. However, it may also be relevant to GDP growth whether the same volume of tax burden is levied in a different structure. Can the fiscal government stimulate the GDP growth by restructuring the tax revenues? The following study analyses the linkage between GDP growth rate and the structure of tax revenues. A database contains data from 25 EU countries which are open economies in the European single market. The period starts in 1996 and lasts until 2018. The Eurostat classification is used for tax types. Dynamic GMM tests are applied for GDP equations based on expenditure and output approach and extended with taxation category determinants. The conclusions are that tax structure based on consumer taxes on production and income tax can support the economic growth, meanwhile higher weight of social contribution is a destructive factor for income expansion. The policy recommendation is to reweight the tax structure toward indirect taxes from direct taxes if economic growth is a preference in the tax system in a trade-oriented open economy. Novelty of the research: Application of Arellano-Bond version of Dynamic GMM test, comparable results for Solow-Swan and augmented Cobb-Douglas approaches, the composition of database, the falsification and verification of statements of the existing literature. ; El multiplicador de impuestos en macroeconomía supone una relación negativa entre el volumen de ingresos tributarios de un país y su PIB. Sin embargo, también puede ser relevante para el crecimiento del PIB si el mismo volumen de carga tributaria se recauda en una estructura diferente. ¿Puede el gobierno fiscal estimular el crecimiento del PIB reestructurando los ingresos tributarios? El presente estudio analiza el vínculo entre la tasa de crecimiento del PIB y la estructura de los ingresos tributarios. Una base de datos contiene datos de 25 países de la UE que son economías abiertas en el ...

وصف الملف: application/pdf

العلاقة: https://revfinypolecon.ucatolica.edu.co/article/view/5043/4976Test; Acosta-Ormaechea, S., & Morozumi, A. (2021). The value-added tax and growth: design matters. International Tax Public Finance, 28, 1211-1241. https://doi.org/10.1007/s10797-021-09681-2Test; Ahmad, S., & Sial, M. (2016). Taxes and economic growth: An empirical analysis of Pakistan. European Journal of Business and Social Sciences, 5(1)16-29. https://doi.org/10.21859/eulawrev-08062Test; Alfò, M., Carbonari, L., & Trovato, G. (2023). On the effects of taxation on growth: An empirical assessment. Macroeconomic Dynamics, 27(5), 1289-1318. https://doi.org/10.1017/S1365100522000219Test; Arellano, M., & Bond, S. (1991). Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations. Review of Economic Studies, 58(2), 277-297. https://doi.org/10.2307/2297968Test; Arnold, J. (2008). Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries. OECD Working Papers, 643. https://doi.org/10.1787/236001777843Test; Arnold, J., Bassanini, A., & Scarpetta, S. (2007). Solow or Lucas?: Testing Growth Models Using Panel Data from OECD Countries. OECD Economics Department Working Papers, 592. https://doi.org/10.1787/028487061153Test; Bania, N., Gray, J., & Stone, J. (2007). Growth, taxes and government expenditures: Growth hills for U.S. states. National Tax Journal, 60(2), 193-204. https://doi.org/10.17310/ntj.2007.2.02Test; Barrios, S., & Schaechter, A., (2008). The quality of public finances and economic growth. European Economy, Economic Papers, 337. https://doi.org/10.2765/88752Test; Barro, R.J. (1990). Government Spending in a Simple Model of Endogeneous Growth. Journal of Political Economy, 98(5), 103-105. https://doi.org/10.1086/261726Test; Cassette, A., & Paty, S. (2008). 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الإتاحة: https://doi.org/10.14718/revfinanzpolitecon.v16.n1.2024.6Test
https://doi.org/10.1086/261726Test
https://doi.org/10.1515/revecp-2015-0002Test
https://doi.org/10.1002/jid.3345Test
https://doi.org/10.1111/j.1475-5890.2000.tb00583.xTest
https://doi.org/10.1016/j.cya.2017.04.006Test
https://revfinypolecon.ucatolica.edu.co/article/view/5043Test

المؤلفون: Villar Rubio, Elena, Barrilao González, Pedro Enrique, Delgado Alaminos, Juan

المصدر: Revista Finanzas y Política Económica; Vol. 9 No. 1 (2017); 135-149 ; Revista Finanzas y Política Económica; Vol. 9 Núm. 1 (2017); 135-149 ; Revista Finanzas y Política Económica; v. 9 n. 1 (2017); 135-149 ; 2011-7663 ; 2248-6046 ; 10.14718/revfinanzpolitecon.v9.n1.2017

مصطلحات موضوعية: Technical efficiency, Data envelopment analysis, Tax revenue, Tax administration agency, Agencia tributaria, Eficiencia técnica, Análisis envolvente de datos, Recaudación tributaria, Análise envolvente de dados, Arrecadação tributária, Eficiência técnica, Agência tributária

الوصف: This paper analyses the Spanish tax administration, evaluating the relative efficiency of each of the regional offices that are its constituent parts via output-oriented two-stage data envelopment analysis. In the study, a total of 47 regional offices were analysed, considering three inputs: 1) current expenditure in goods and services; 2) number of tax returns processed in terms of the two main direct taxes; and, 3) personnel numbers. Revenue resulting from tax assessments was considered as output. The analysis shows that the efficient action of regional offices might have increased by 21.6% the results of the management of this administration. ; A través de este trabajo se ha abordado el análisis de la administración tributaria española mediante la evaluación de la eficiencia relativa de cada una de las oficinas territoriales que la integran, empleando para ello el análisis envolvente de datos de forma bietápica, con una orientación output. En el estudio se han analizado 47 oficinas territoriales, considerando tres inputs: 1) los gastos corrientes en bienes y servicios; 2) el número de declaraciones gestionadas por los dos principales impuestos directos; y 3) el número de efectivos que presta sus servicios. Como output los Ingresos por Actos de Liquidación. El análisis pone de manifiesto que una actuación eficiente de las oficinas territoriales podría haber incrementado un 21.6% los resultados de la gestión de esta Administración. ; Neste trabalho, aborda-se a análise da administração tributária espanhola mediante a avaliação da eficiência relativa de cada um dos escritórios territoriais que a integram, empregando, para isso, a análise envolvente de dados de forma bietápica, com uma orientação output. Neste estudo, analisaram-se 47 escritórios territoriais considerando três inputs: 1) os gastos correntes em bens e serviços; 2) o número de declarações gerenciadas pelos dois principais impostos diretos e 3) o número de efetivos que presta seus serviços. Como output, os Ingressos por Atos de Liquidação. A análise ...

وصف الملف: application/pdf; text/html; application/xml

العلاقة: https://revfinypolecon.ucatolica.edu.co/article/view/1343/1271Test; https://revfinypolecon.ucatolica.edu.co/article/view/1343/2361Test; https://revfinypolecon.ucatolica.edu.co/article/view/1343/2096Test; https://revfinypolecon.ucatolica.edu.co/article/view/1343Test

الإتاحة: https://doi.org/10.14718/revfinanzpolitecon.2017.9.1.8Test
https://doi.org/10.14718/revfinanzpolitecon.v9.n1.2017Test
https://revfinypolecon.ucatolica.edu.co/article/view/1343Test