2018年经济学专业公司税外文翻译—经济决定因素背景下的税收收入

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1、字数：英文 3564 单词， 18987 字符；中文 5726 汉字 出处： A Andrejovska， V Pulikova.Tax Revenues in the Context of Economic DeterminantsJ.Montenegrin Journal of Economics.2018,14(1):133-141 外文文献： Tax Revenues in the Context of Economic Determinants Abstract Despite the general recognition that taxes are generally a st

2、rong policy tool for assessing the macroeconomic impact of the countrys alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employme

3、nt, public debt, foreign direct investments, effective tax rate, statutory tax rate) on the total amount 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

4、and the random effects 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 rate. Followed by foreign direct investment and gross domes

5、tic 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 thousand for gross domestic product and by 434.2 thousand for foreign direct investment. Keywords: tax competition, corporate taxation, tax

6、revenue, capital mobility INTRODUCTION Corporate taxes represent the driving force of the economy which makes individual countries more attractive for investment. It helps creating new jobs and ultimately increase welfare in the country and brings sufficient tax re venues to national budgets. However, it is not easy to determine its optimal level. Lower taxes attract investors, but higher taxes bring higher revenues to national budgets. Even when high taxes are linked to tax avoid