Communications - Scientific Letters of the University of Zilina 2013, 15(4):68-72 | DOI: 10.26552/com.C.2013.4.68-72

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

Magdalena Brezaniova1
1 Department of Communications, Faculty of Operation and Economics of Transport and Communications, University of Zilina, Slovakia

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.

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

Published: November 30, 2013  Show citation

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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. doi: 10.26552/com.C.2013.4.68-72
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