经济学类税收收入外文翻译文献编辑Word文件下载.docx

经济学类税收收入外文翻译文献编辑Word文件下载.docx

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文献标题：

TaxRevenuesintheContextofEconomicDeterminants（经济决定因素背景下的税收收入）

文献作者：

AAndrejovska，VPulikova

文献出处：

《MontenegrinJournalofEconomics》,2018,14

（1）:

133-141

字数统计：

英文3564单词，18987字符；

中文5726汉字

外文文献：

TaxRevenuesintheContextofEconomicDeterminants

AbstractDespitethegeneralrecognitionthattaxesaregenerallyastrongpolicytoolforassessingthemacroeconomicimpactofthecountry'

salternativetaxpolicies,taxesareoftenweakenedbyrestrictionsontaxrevenuemeasurement.Theaimofthecontributionistoquantifytheimpactofselectedmacroeconomicindicators（grossdomesticproduct,levelofemployment,publicdebt,foreigndirectinvestments,effectivetaxrate,statutorytaxrate）onthetotalamountoftaxrevenues,takingintoaccountthetaxcompetitivenessofthe28EUmemberstates.Therewasusedmethodsofthreemodelsofregressionanalysis:

thepoolingmodel,thefixedeffectsmodelandtherandomeffectsmodel.Thehypothesisthatthegrossdomesticproducthasthegreatestimpactontaxrevenuehasbeentested.Inconclusion,theanalysisconfirmedthatthestrongestcorrelationisbetweentaxrevenuesandemploymentrate.Followedbyforeigndirectinvestmentandgrossdomesticproduct.Increasingthesedeterminantsby1mil.€（increaseinemploymentby1%）wouldincreasetaxrevenuesby10072mil.€attheemploymentrate,by383.1thousand€forgrossdomesticproductandby434.2thousand€forforeigndirectinvestment.

Keywords:

taxcompetition,corporatetaxation,taxrevenue,capitalmobility

INTRODUCTION

Corporatetaxesrepresentthedrivingforceoftheeconomywhichmakesindividualcountriesmoreattractiveforinvestment.Ithelpscreatingnewjobsandultimatelyincreasewelfareinthecountryandbringssufficienttaxrevenuestonationalbudgets.However,itisnoteasytodetermineitsoptimallevel.Lowertaxesattractinvestors,buthighertaxesbringhigherrevenuestonationalbudgets.Evenwhenhightaxesarelinkedtotaxavoidance.WhenassessingcorporatetaxesatEuropeanUnionlevel,ithastobesaidthatdespitetheexistenceoffreetradeandthecommoncurrency,thereare28differenttaxsystemswithdifferentlevelsofcorporatetaxation.GovernmentshavetoseriouslyaddresstheissueoftaxharmonizationandcoordinationofEUtaxpoliciestomaintaineconomicprogressandstability.Thereisacontradiction.Ontheonehand,itisthedutyoftheMemberStatestocomplywiththelegalnormsandactsinforceintheEU.Ontheotherhand,countriesaretryingtomaintaintheircurrentpositioninthefieldoftaxpolicywithrespecttoothercountries.Itisimportantthatallharmonizationmeasuresleadtosufficienttaxrevenuesineachcountry.

Taxesareingeneralconsideredasarelevantpolicytool,whichsignificantlyinfluencesmacroeconomicoutcomesoftaxpoliciesbrakedbysomelimitsandthosearetaxrates.Statutarytaxratesofcorporatetaxationarekeyelementwithinapackofstimulusandrestrictions,whichinfluenceanddirecteconomicdecisionsofinvestors.Besidesthat,theyareindispensablefordevelopmentofquantitativeapplicationsintheoryandhelptransformtheoryasatoolforpolicymaking.Intheoreticaldiametertherearevividdiscussionsaboutprofitofcompanies,goodconditionsandoptimaltaxation（Lucasa,1991,CooleyandHansen,1992,MendozaandTesar,1994）,whicharedependingoncharacteristicsoftaxationpoliciesinparticularcountries.Measurementoftaxrevenuesfromthepointofmacroeconomicmodelsprovedtobeverydifficultbecausestatutoryratesofcorporatetax,whicharebytaxationoneofthedecidingtools,comefrombigamountofinformationaboutgivencountry,itstaxationsystem,taxationpolicy,taxationstimulus,aswellasitsinvestmentprojectsincertainfields（Frenkeletal.,1991,Bulter,1981,AschauerandGreenwood,1985,Pissarides,1985,FrenkelandRazin,1986,GreenwoodandHuffman,1991,Rebel,1991,Baxteretal.,1993）.

KawanoandSlemrod（2016）dealtwithacorrelationthatexpressestherelationshipbetweencorporatetaxratesandtaxrevenuesforOECDcountriesbetween1980and2004.Theyfoundthatraisingimplicittaxratesmaximizescorporateprofits.Claude（2007）,Devereuxetal（2002）andDevereuxandGriffith（1998）alsodiscussedthisdependence.Theauthorshavepresentedtheresultoftheirresearchisthefactthathighertaxratesincreasetaxrevenue.Wecanobserveanegativetwo-wayrelationshipbetweenthetaxrateandtaxrevenue.Thetaxratehasanegativedependenceoninvestment.Thehigherthecorporatetaxrateis,themorenegativetheimpactontheinvestmenthasfurtherincreasing.Thestatutoryrateistheeasiestandmostaccessiblewaytogatherinformationaboutthecountry,butcertainlynottheonlycriterion.

AsreportedbyBayer（2012）,Gupta（2007）Birdetal.（2008）,itisimporta