[雙語(yǔ)翻譯]經(jīng)濟(jì)學(xué)專業(yè)公司稅外文翻譯—經(jīng)濟(jì)決定因素背景下的稅收收入

1、字?jǐn)?shù)：英文 字?jǐn)?shù)：英文 3564 3564 單詞， 單詞，18987 18987 字符；中文 字符；中文 5726 5726 漢字 漢字出處： 出處：A Andrejovska Andrejovska，V Pulikova.Tax Pulikova.Tax Revenues Revenues in in the the Context Context of of Economic Economic Determinants[J].Mon

2、tenegrin Determinants[J].Montenegrin Journal Journal of of Economics.2018,14(1):133-141 Economics.2018,14(1):133-141外文文獻(xiàn)： 外文文獻(xiàn)： Tax Revenues in the Context of Economic DeterminantsAbstract Despite the general recogniti

3、on that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the c

4、ontribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate) on the total amoun

5、t of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects

6、model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment ra

7、te. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1%) would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1

8、 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.Keywords: tax competition, corporate taxation, tax revenue, capital mobilityINTRODUCTIONCorporate taxes represent the driving f

9、orce of the economy which makes et al., 1993).Kawano and Slemrod (2016) dealt with a correlation that expresses the relationship between corporate tax rates and tax revenues for OECD countries between 1980 and 2004. They

10、 found that raising implicit tax rates maximizes corporate profits. Claude (2007), Devereux et al (2002) and Devereux and Griffith (1998) also discussed this dependence. The authors have presented the result of their res

11、earch is the fact that higher tax rates increase tax revenue. We can observe a negative two-way relationship between the tax rate and tax revenue. The tax rate has a negative dependence on investment. The higher the corp

12、orate tax rate is, the more negative the impact on the investment has further increasing. The statutory rate is the easiest and most accessible way to gather information about the country, but certainly not the only crit

13、erion.As reported by Bayer (2012), Gupta (2007) Bird et al. (2008), it is important to monitor the total tax burden that represents the level of corporate taxation or in the other words, the share of tax on the total inc

14、ome or profits of the company in that country. Even though the legislation sets the basic (in some countries a reduced tax rate too), which is the same for all companies, it is necessary to monitor the tax burden in a wi

15、der perspective. It is precisely the inappropriateness of using statutory rates as an objective indicator in tracking and then comparing the corporate tax rate to deriving an effective tax rate that has a significantly b

16、etter disclosure ability, McKenzie et al. (1997) Barrios et al. (2014). The effective tax rate is expressed by the actual tax rate of the income and an increase of this tax rate predicts higher tax revenue.Lucas (1990, 1

17、991) and Razin et al. (1993) suggested alternative method of taxation, which creates effective tax rates based on data about real tax payments and national accounts. This method takes into consideration effective system