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Determinants of tax revenue in OECD countries over the period 1999-2013
Tran, Tung Thanh ; Komrska, Martin (advisor) ; Chytil, Zdeněk (referee)
This bachelor thesis analyses impact of selected factors (economic, institutional and social-demographic) on tax revenue in 27 OECD countries. Four econometric models were estimated, based on panel data from the period 1999 to 2013. Analysed determinants of dependent variable are GDP per capita, shadow economy, openness to trade, civil liberties, corruption, population density and agriculture share in GDP. Results show that GDP per capita, as an indicator of the overall level of economic development, and even shadow economy have significantly positive effect on tax revenue. It was also found that agriculture share in GDP, corruption and quite surprisingly against my assumption civil liberties are negatively correlated with tax revenue.
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