Оригинална статия Икономика на обществения сектор

ДАНЪЧНА СТРУКТУРА И ИКОНОМИЧЕСКИ РАСТЕЖ: ЕМПИРИЧНИ ДОКАЗАТЕЛСТВА ОТ БЪЛГАРИЯ

Стоян Танчев - Югозападен университет „Неофит Рилски"
Получена: 07 юни 2022
Ревизирана:
Публикувана:
Сваляния: 0
Търси по JEL таг 0
Книжка 5/2019
JEL H24 H25 H63
DOI https://doi.org/10.56497/etj1964502

Резюме

Анализирани са данъчната структура на България и връзката й с икономичес кия растеж за периода 2003-2015 г. Резултатите показват, че бюджетните  приходи на България зависят главно от данъци, облагащи потреблението.  Установява се, че по време на икономически растеж данъчните и неданъч ните приходи формират необходимите фискални средства в бюджета. По  време на криза приходите са недостатъчни и се формира бюджетен дефицит  и последващо увеличение на държавния дълг. Налице са статистически  доводи, че бюджетните приходи са в обратнопропорционална връзка с ико номическия растеж и създават условия за неговото понижаване. Държавните  разходи са в правопропорционална зависимост с растежа и водят до пови шаването му. Иконометричните оценки и интерпретацията на резултатите са  направени с многофакторна линейна регресия с включена фиктивна про менлива (OLS with dummy variable), двустъпкова линейна регресия (TSLS)  и векторен авторегресионен модел (VAR models).  

Референции

Barro, R. J. (1990). Government Spending in a Simple Model of Endogenous Growth. Journal of Political Economy, 98 (2), p. 103-125.

Blanchard O., R. Perroty (1999). An empirical characterization of the dynamic effects of changes in government spending and taxes on output. Cambridge: National Bureau of Economic Research, July, p. 1-29.

Christie T., F. Rioja (2012). Debt and Taxes: Financing Productive Government Expenditures, July, p. 2-24, Manuscript.

Dickey, D., W. Fuller (1979). Distribution of the Estimators for Autoregressive Time Series with a Unit Root. Journal of the American Statistical Association, Vol. 74, N 366, p. 427-431.

Gordon, R., L. Young (2005). Tax Structure and Economic Growth. Journal of Public Economics, 89, p. 1027-1043.

Granger, C. (1969). Investigating Causal Relations by Econometric Models and Cross-spectral Methods. Econometrica, Vol. 37, N 3, p. 424-438.

Hall, R., A. Rabushka (1995). The Flat Tax in 1995. Hoover Institution, Stanford University, January.

Hall, R., E. Jorgenson, W. Dale (1967). Tax policy and investment behavior. American Economic Review 57, p. 391-414.

Ilaboya, O. J. (2012). Indirect Tax and Economic Growth. Research Journal of Finance and Accounting, Vol. 3, N 11, p. 80-81.

Johansen, S. (1991). Estimation and Hypothesis Testing of Cointegration Vectors in Gaussian Vector Autoregressive Models. Econometrica, Vol. 59, N 6, p. 1551-1580.

Koester, R., R. C. Kormendi (1989). Taxation, Aggregate Activity and Economic Growth: Cross-Country Evidence on Some Supply-Side Hypotheses. Economic Inquiry 27 (3), p. 367-386.

Macek, R. (2014). The Impact of Taxation on Economic Growth: Case Study of OECD Countries. Review of Economic Perspectives – Národohospodářský Obzor, Vol. 14, Issue 4, p. 309–328, DOI: 10.1515/revecp-2015-0002

Madsen, J., D. Damania (1996). The macroeconomic effects of switch from direct to indirect taxes. An Empirical Assessment. Scottish Journal of Political Economy, 43 (5), p. 566-578.

Marsden, K. (1983). Links between taxes and economic growth: some empirical evidence. World Bank Staff Working Papers N 605.

Mirrlees J. (1971). An Exploration in the Theory of Optimum Income Taxation. The Review of Economic Studies, Vol. 38, N 2, p. 177-208.

Myles, G. (2013). Economic Growth and the Role of Taxation. Prepared for the OECD, March 2007, p. 18-19.

Naydenov, L. (2018). Fiscal Rules and Sustainability of Bulgarian Public Finance – Legislative Aspects, Regional Economy and Sustainable Development. Conference Proceedings 2017. Research Institute, University of Economics – Varna, March, Issue 2, p. 42-53.

Poterba, M., J. Rotemberg, L. Summers (1986). A tax-based test for nominal rigidities. The American Economic Review 76 (4), p. 659-675.

Ramanathan, R. (1995). Introductory Econometrics with Applications. Third Edition. San Diego: University of California.

Sheshinski, E. (1972). The Optimal Linear Income-tax. The Review of Economic Studies, Vol. 39, Issue 3, p. 297-302.

Stiglitz, J. (1994). Economics of the Public Sector, W. W. Norton & Company, Inc.

Taha R., N. Loganathan (2008). Causality between tax revenue and government spending in Malaysia. The International Journal of Business and Finance Research, Vol. 2, N 2, p. 63-71.

Tanchev, S., M. Yakova (2018).The choice of tax structure and economic growth. Economics and Management SWU „Neofit Rilski, Vol. XV, Issue 2, p. 54-71.

Xing, J. (2011). Does tax structure affect economic growth? Empirical evidence from OECD countries. Oxford: Oxford University Centre for Business Taxation, Saïd Business School.

Yakova, M. (2017). Comparative analysis of the tax structures of Bulgaria, Denmark and France. IJEFI, 7(5), p. 25-32.

Yakova, М. (2018). Tax structure of Bulgaria. Entrepreneurship, SWU „Neofit Rilski“, Issue I.

Yakova, М. (2018a) Analysis of tax systems in EU countries. Economic Through, N 3 (in Bulgarian).

Изисквания за публикуване

Моля, запознайте се с изискванията, преди да продължите

Виж