Factors affecting Tax Income Revenues in the Visegrad Countries. An Empirical Evidence based on Regression Analysis
Factors affecting Tax Income Revenues in the Visegrad Countries. An Empirical Evidence based on Regression Analysis

Summary/Abstract: The paper provides evidence on the latest empirical research of domestic and foreign sources that determine tax revenues in the particular V4 countries. The income tax is an important source of governmental budget that is affected by a numerous economic, social, and political factors, whereby the degree of the influence may vary according to the intensity of the relation between variables. We applied the OLS regression to identify and evaluate the relationship between exogenous determinants and revenue from income tax, the estimates of the examined parameters of the model and validate the theory on the correlation in the V4 countries during the period 2000 - 2013. The regression model results indicate differences in statistical significance determinants in the V4 countries, while at the same time correspond with existing investigations and findings of other authors.

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