Economic Activity and the Correlation between Taxes and the General Government Sector Debt

Wiesława Ziółkowska

Abstract


Correlation differences between taxes (X) and tax receipts increased by social insurance contributions (X’) and general government sector debt (Y’) in the European Union member states have been studied at two different phases of economic development. The intensity of interdependence and the relationships between the variables analysed under different circumstances existing in individual countries turned out to be very varied. In all analyses conducted, a positive correlation coefficient was predominant. This means that the higher the tax burden the lower the tax base, lower public revenues and a higher deficit. At the same time, the lower the tax burden, the lower the deficit and debt. The results obtained in the course of the analyses performed must be interpreted with caution since the categories used in the analyses are subject to a variety of conditions. However, the results of a statistical study and a descriptive analysis allow us to conclude that the objective of the research has been achieved. Studies on its verification though must continue. 


Keywords


taxes; balance; general government sector debt; correlation; Pearson coefficient

Full Text:

PDF

References


Brzeziński M., Nierówność dochodowa w Polsce, [in:] B. Kłos, J. Szymańczak (eds.), Nierówności społeczne w Polsce, Wydawnictwo Sejmowe, Warszawa 2014.

Dembinski P.H., Finanse po zawale, Wydawnictwo Studio Emka, Warszawa 2012.

Lubińska T., Strąk T., Paradygmat budżetowania zadaniowego na tle wyzwań nowego zarządzania publicznego, [in:] T. Lubińska (ed.), Kierunki modernizacji zarządzania w jednostkach samorządu terytorialnego, Difin, Warszawa 2011.

Piketty T., Kapitał w XXI wieku, Wydawnictwo Krytyki Politycznej, Warszawa 2015.

Ziółkowska W., Niektóre aspekty finansów publicznych i zrównoważonego rozwoju w Unii Europejskiej, [in:] S. Owsiak (ed.), Finanse w polityce makroekonomicznej państwa, Wydawnictwo Uniwersytetu Ekonomicznego, Kraków 2014.




DOI: http://dx.doi.org/10.17951/h.2016.50.1.135
Date of publication: 2016-04-03 14:40:11
Date of submission: 2015-08-17 17:29:04


Statistics


Total abstract view - 698
Downloads (from 2020-06-17) - PDF - 0

Indicators



Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Wiesława Ziółkowska

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.