The Relationship Between Tax Revenue and Public Social Expenditure in the EU Member States

Famulska, Teresa; Kaczmarzyk, Jan; Grzaba, Malgorzata

doi:10.35808/ersj/1735

Cited by 2 publications

(1 citation statement)

References 29 publications

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“…It is clear that, taken together, tax revenue is closely related to public expenditure. An interesting research area, however, is the search for more detailed reports in this regard (Famulska et al, 2020). It should be emphasized that it is not about linking specific tax revenues with specific public expenditure, as this would be contrary to the principle of budget unity respected today.…”

Section: Introductionmentioning

confidence: 99%

The Relationship between the Structure of Tax Revenues and the Structure of Public Expenditure in the Member States of the European Union

Famulska¹,

Kaczmarzyk²,

Grzaba³

2021

ERSJ

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Purpose:The primary goal of the paper is to identify the relationship between the structure of tax revenues and the structure of public expenditure in the EU-28. Design/Methodology/Approach: Linear regression was used to estimate the correlation between the share of indirect and direct tax revenues in total tax revenues and the share of expenditure for specific purposes in total public expenditure in the EU-28. Then, using the sign of the slope as the criterion, the EU-28 was classified by dividing the set into countries with a positive dependence (+), for which the lower and upper bound of the confidence interval of the slope are positive, and countries with a negative dependence (-), for which both the lower and upper bound of the confidence interval is negative. Countries classified as positive or negative are also countries for which the F test confirmed the linear dependence. Findings: Based on the conducted research, it was found that the relations between the structure of tax revenues and the structure of public expenditure varied in the EU Member States in the years 2004-2019. Very strong or strong correlations between the share of a given tax group in total tax revenues and the share of specific expenditure in total public expenditure were observed only in relation to indirect taxes. In the case of direct taxes, no such relations were observed. Practical Implications: The results of the research are important from the point of view of the implementation of fiscal policy in the EU Member States, including the need to shape tax systems that not only provide revenues necessary to cover public expenditure, but also take into account tax fairness. Originality/value: The research adds value to the knowledge of contemporary tax systems, in particular to their redistributive function in relation to tax fairness.

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Section: Introductionmentioning

confidence: 99%

The Relationship between the Structure of Tax Revenues and the Structure of Public Expenditure in the Member States of the European Union

Famulska¹,

Kaczmarzyk²,

Grzaba³

2021

ERSJ

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Kamu Harcamaları ve Vergi Gelirleri Arasındaki Asimetrik Nedensellik İlişkisi: Geçiş Ekonomileri Örneği

Bulut,

Çil

2024

Sosyoekonomi

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Çalışmanın amacı 12 geçiş ekonomisi için Dumitrescu & Hurlin (2012) panel asimetrik nedensellik analiziyle kamu harcamaları ile vergi gelirleri arasındaki nedensellik ilişkisinin araştırılmasıdır. Dumitrescu & Hurlin (2012) asimetrik nedensellik analizi bulgularına göre kamu harcamaları ve vergi gelirleri arasında asimetrik nedensellik ilişkisinin varlığı tespit edilmiştir. Buna göre, pozitif bileşenler arasında çift yönlü, negatif bileşenler arasında ise kamu harcamalarından vergi gelirlerine doğru tek yönlü bir nedensellik ilişkisinin varlığı belirlenmiştir. Elde edilen bulguların önemi, geçiş ekonomileri için pozitif ve negatif şoklara ilişkin sonuçların farklılık arz etmesi ve pozitif şoklara ilişkin sonucun mali senkronizasyon, negatif şoklara ilişkin sonucun ise harcama-vergi hipotezini desteklediğinin belirlenmiş olmasıdır.

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The Relationship Between Tax Revenue and Public Social Expenditure in the EU Member States

Cited by 2 publications

References 29 publications

The Relationship between the Structure of Tax Revenues and the Structure of Public Expenditure in the Member States of the European Union

The Relationship between the Structure of Tax Revenues and the Structure of Public Expenditure in the Member States of the European Union

Kamu Harcamaları ve Vergi Gelirleri Arasındaki Asimetrik Nedensellik İlişkisi: Geçiş Ekonomileri Örneği

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