Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries
The paper refers to important tax evasion consequences in the form of destabilization and countries’ fiscal development deteoriation. The main objective of the research is to analyse the selected determinants impact on short‑term fiscal imbalance expressed as primary balance with the emphasis on tax...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Mendel University Press
2019-01-01
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| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/67/2/0515/ |
| _version_ | 1819130258596560896 |
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| author | Lucia Mihóková Radovan Dráb Andrea Kralik |
| author_facet | Lucia Mihóková Radovan Dráb Andrea Kralik |
| author_sort | Lucia Mihóková |
| collection | DOAJ |
| description | The paper refers to important tax evasion consequences in the form of destabilization and countries’ fiscal development deteoriation. The main objective of the research is to analyse the selected determinants impact on short‑term fiscal imbalance expressed as primary balance with the emphasis on tax evasion. The object of the research is analysed using a panel regression model within four pre‑identified clusters during the period of 21 years. The results of the conducted analysis point out that the tax evasion has a significant effect primary balance. They also point out the differences of tax evasion impact, extent and timeing effect on primary balance between clusters. A future analysis with adjusted and modified investigated period, segmentation criteria in the cluster analysis or exogenous variables in the panel regression analysis could provide a different insight into this problem. |
| first_indexed | 2024-12-22T08:56:45Z |
| format | Article |
| id | doaj.art-f55b00c18bdb46188a690ee135434eb9 |
| institution | Directory Open Access Journal |
| issn | 1211-8516 2464-8310 |
| language | English |
| last_indexed | 2024-12-22T08:56:45Z |
| publishDate | 2019-01-01 |
| publisher | Mendel University Press |
| record_format | Article |
| series | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| spelling | doaj.art-f55b00c18bdb46188a690ee135434eb92022-12-21T18:31:49ZengMendel University PressActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis1211-85162464-83102019-01-0167251553410.11118/actaun201967020515Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European CountriesLucia Mihóková0Radovan Dráb1Andrea Kralik2Department of Finance, Faculty of Economics, Technical University of Košice, Košice, Slovak RepublicDepartment of Banking and Investments, Faculty of Economics, Technical University of Košice, Košice, Slovak RepublicGETRAG FORD Transmissons Slovakia s.r.o., Kechnec, Slovak RepublicThe paper refers to important tax evasion consequences in the form of destabilization and countries’ fiscal development deteoriation. The main objective of the research is to analyse the selected determinants impact on short‑term fiscal imbalance expressed as primary balance with the emphasis on tax evasion. The object of the research is analysed using a panel regression model within four pre‑identified clusters during the period of 21 years. The results of the conducted analysis point out that the tax evasion has a significant effect primary balance. They also point out the differences of tax evasion impact, extent and timeing effect on primary balance between clusters. A future analysis with adjusted and modified investigated period, segmentation criteria in the cluster analysis or exogenous variables in the panel regression analysis could provide a different insight into this problem.https://acta.mendelu.cz/67/2/0515/short term fiscal imbalanceprimary balancedeterminantstax evasionpanel regression analysisEuropean Union member countries |
| spellingShingle | Lucia Mihóková Radovan Dráb Andrea Kralik Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis short term fiscal imbalance primary balance determinants tax evasion panel regression analysis European Union member countries |
| title | Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries |
| title_full | Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries |
| title_fullStr | Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries |
| title_full_unstemmed | Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries |
| title_short | Determinants of Short Term Fiscal Imbalance: the Role of Tax Evasion as Fiscal Determinant Within European Countries |
| title_sort | determinants of short term fiscal imbalance the role of tax evasion as fiscal determinant within european countries |
| topic | short term fiscal imbalance primary balance determinants tax evasion panel regression analysis European Union member countries |
| url | https://acta.mendelu.cz/67/2/0515/ |
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