What can Tax Revenues tell us about the Economic Activity of Regions?

Zimmermannová, Jarmila; Skaličková, Jolana; Široký, Jan

doi:10.14254/2071-789x.2016/9-1/8

Cited by 10 publications

(9 citation statements)

References 9 publications

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“…Inflation is a general rise in the price level in the economy-the value of the same amount of goods in the time interval changes, mostly upwards. This change in price level needs to be included in any analysis and the original absolute value of land prices over the reference period must be adjusted [44]. Inflation is monitored through several indexes, such as the consumer price index or the product price index.…”

Section: Data Processingmentioning

confidence: 99%

Spatio-Temporal Changes and Dependencies of Land Prices: A Case Study of the City of Olomouc

et al. 2018

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Land price sustainability issues have been addressed by many authors in the past. Most of these researchers used land prices (from land price maps) as the primary data source in their studies. Only a few papers analysed official land price maps, which are available very rarely. For this reason, we studied the spatial and temporal changes of land prices in the city of Olomouc based in an analysis of official land price maps from 1993 to 2017. We proposed several research hypotheses to confirm some general statements about land price changes. We concluded that some economic indicators had a significant impact on changes in land prices. In the residential and commercial areas and historical centre, land prices are significantly higher than in other monitored aspects (land-use types). We also concluded that no link existed between land-use stability and land price stability. Surprisingly, no long-term stable areas were found in the area of interest. The analysis also confirmed that land price and its change over time varied in different spatial aspects. Unexpectedly, the smallest influence was reflected in the economic aspect. Regarding natural events in recent decades, we observed a significant drop in land prices in the vicinity of watercourses threatened by flooding. These findings can assist in better understanding local development and changes in land price. The results of this study can help in gaining better understanding of economic, social, and environmental aspects of sustainability of land price changes.

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Section: Data Processingmentioning

confidence: 99%

Spatio-Temporal Changes and Dependencies of Land Prices: A Case Study of the City of Olomouc

et al. 2018

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“…This way it becomes a very effective tool for most of the countries that adopted it [5]. Research results produced by Zimmermannová, Skaličková, and Široký [6], which are fit for the conditions prevailing in the Czech Republic, also show that there is a statistically significant and positive relationship between the regional VAT revenues and the regional GDP. This finding can help policy makers improve their economic planning and management on regional and national levels.…”

Section: Introductionmentioning

confidence: 84%

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

Krzikallová

Tošenovský

2020

Sustainability

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The value added tax is an important part of revenues of the European Union and its Member States. The aim of the paper is to statistically analyse the extent of positive impact of selected legislative measures introduced in the fight against tax evasion and discuss subsequently the sustainability of the current value added tax system in the European context. The analysis was conducted for the Czech and Slovak Republics, two traditionally strong trading partners, and for an important commodity, copper. In the analysis, regression methods applied to official time series data on copper export from the Czech Republic to Slovakia were employed together with appropriate statistical tests to detect potential significance of the new legislative tools, the value added tax control statement and reverse charge mechanism. Moreover, the study considers fundamental economic factors that affect foreign trade in parallel. Based on the analysis, there is sound evidence that the major historical turnaround experienced by the time series took place due to the then forthcoming legislative measures that were to restrain the possibility of carousel frauds. The results confirm the positive impact of the measures and also suggest the necessity of more systematic changes in the tax system.

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“…Inflation is a general rise in the price level in the economy-the value of the same amount of goods in the time interval changes, mostly upwards. This change in price level needs to be included in any analysis and the original absolute value of land prices over the reference period must be adjusted [39]. Inflation is monitored through several indexes, such as the consumer price index or product price index.…”

Section: Data Processingmentioning

confidence: 99%

Spatio-Temporal Changes and Dependencies of Land Price Development: A Case Study of the City of Olomouc

Burian¹,

Macků²,

Zimmermannová³

et al. 2018

Preprint

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Land price sustainability issues have been addressed by many authors in the past. Most of these researchers used land prices (from land price maps) as the primary data source in their studies. Only a few papers analysed official land price maps, which are available very rarely. For this reason, we studied the spatial and temporal changes of land prices in the city of Olomouc based on an analysis of official land price maps from 1993 to 2017. We proposed several research hypotheses to confirm some general statements about land price development. We concluded that some macroeconomic indicators had a significant impact on changes in land prices. In the residential and commercial areas and historical centre, land prices are significantly higher than in other monitored aspects (land-use types). We also concluded that no link existed between land-use stability and land price stability. Surprisingly, no long-term stable areas were found in the area of interest. The analysis also confirmed that land price and its change over time varied in different spatial aspects. Surprisingly, the smallest influence was reflected in the economic aspect. Regarding natural events in recent decades, we observed a significant drop in land prices in the vicinity of watercourses threatened by flooding. These findings can assist in better understanding local development and changes in land price.

show abstract

What can Tax Revenues tell us about the Economic Activity of Regions?

Cited by 10 publications

References 9 publications

Spatio-Temporal Changes and Dependencies of Land Prices: A Case Study of the City of Olomouc

Spatio-Temporal Changes and Dependencies of Land Prices: A Case Study of the City of Olomouc

Is the Value Added Tax System Sustainable? The Case of the Czech and Slovak Republics

Spatio-Temporal Changes and Dependencies of Land Price Development: A Case Study of the City of Olomouc

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