Use of Correlation Analysis to Examine Relationship Between Tax Burden and Business Environment in Selected EU Countries

  • Magdalena Brezaniova
Keywords: tax burden, corporate income tax, tax rate, CIT-to-GDP-ratio, tax-to-GDP-ratio, direct taxes-to-GDP-ratio, implicit tax rate on corporate income, business entities, correlation analysis, correlation coefficient

Abstract

The aim of the article is to examine the relationship between tax burden and business environment in Slovakia, Czech Republic and Germany. The examination is carried out using correlation analysis to identify the level of dependence between selected indicators of tax burden and number of business entities in selected countries. The article contains also analysis and comparison of found facts.

Author Biography

Magdalena Brezaniova

Department of Communications, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia

Published
2013-11-30
How to Cite
Brezaniova, M. (2013). Use of Correlation Analysis to Examine Relationship Between Tax Burden and Business Environment in Selected EU Countries. Communications - Scientific Letters of the University of Zilina, 15(4), 68-72. Retrieved from http://journals.uniza.sk/index.php/communications/article/view/713
Issue
Vol 15 No 4 (2013)
Section
Articles