Use of Correlation Analysis to Examine Relationship Between Tax Burden and Business Environment in Selected EU Countries
Use of Correlation Analysis to Examine Relationship Between Tax Burden and Business Environment in Selected EU Countries
Author(s): Magdalena BrezaniovaSubject(s): Business Economy / Management, Fiscal Politics / Budgeting
Published by: Žilinská univerzita v Žilině
Keywords: tax burden; corporate income tax; tax rate; CIT-to-GDP-ratio; tax-to-GDP-ratio; direct taxes-to-GDP-ratio; implicit tax rate on corporate income; business entities; correlation analysis; correlation c
Summary/Abstract: The aim of the article is to examine the relationship between tax burden and business environment in Slovakia, Czech Republic and Germany. The examination is carried out using correlation analysis to identify the level of dependence between selected indicators of tax burden and number of business entities in selected countries. The article contains also analysis and comparison of found facts.
Journal: Komunikácie - vedecké listy Žilinskej univerzity v Žiline
- Issue Year: 15/2013
- Issue No: 4
- Page Range: 68-72
- Page Count: 5
- Language: English
