International and Comparative Law Review

Int. & Com. Law Rev.

<abstract><title style='display:none'>Abstract</title>The article considers the question of the influence of taxes on economic growth. It presents the basic theoretical findings needed to comprehend the complexity of the question such as various economic theories on what helps to drive economic growth as well as various economic tax policies approaching the question. The methods of measuring the tax burden are then clarified in order to fully understand the last part of the article which is the presentation of findings of various selected literature reviews and research papers. That is what provides the general understanding of the influence of taxes and types of taxes on economic growth.</abstract>

Abstract

Keywords

<article-title>Analysis of Taxation and Economic Growth – Insights, Background and Findings</article-title>

Analysis of Taxation and Economic Growth – Insights, Background and Findings

International and Comparative Law Review is covered by the following services: <ul> <li> Baidu Scholar </li> <li> Cabell's Whitelist </li> <li> CNKI Scholar (China National Knowledge Infrastructure) </li> <li> CNPIEC - cnpLINKer </li> <li> Dimensions </li> <li> EBSCO </li> <li> ExLibris </li> <li> Google Scholar </li> <li> J-Gate </li> <li> JournalTOCs </li> <li> KESLI-NDSL (Korean National Discovery for Science Leaders) </li> <li> MyScienceWork </li> <li> Naver Academic </li> <li> Naviga (Softweco) </li> <li> QOAM (Quality Open Access Market) </li> <li> ReadCube </li> <li> SCILIT </li> <li> SCImago (SJR) </li> <li> SCOPUS </li> <li> Semantic Scholar </li> <li> TDNet </li> <li> Ulrich's Periodicals Directory/ulrichsweb </li> <li> WanFang Data </li> <li> WorldCat (OCLC) </li> <li> X-MOL </li> </ul>

International and Comparative Law Review ist in den folgenden Services indiziert: <ul> <li> Baidu Scholar </li> <li> Cabell's Whitelist </li> <li> CNKI Scholar (China National Knowledge Infrastructure) </li> <li> CNPIEC - cnpLINKer </li> <li> Dimensions </li> <li> EBSCO </li> <li> ExLibris </li> <li> Google Scholar </li> <li> J-Gate </li> <li> JournalTOCs </li> <li> KESLI-NDSL (Korean National Discovery for Science Leaders) </li> <li> MyScienceWork </li> <li> Naver Academic </li> <li> Naviga (Softweco) </li> <li> QOAM (Quality Open Access Market) </li> <li> ReadCube </li> <li> SCILIT </li> <li> SCImago (SJR) </li> <li> SCOPUS </li> <li> Semantic Scholar </li> <li> TDNet </li> <li> Ulrich's Periodicals Directory/ulrichsweb </li> <li> WanFang Data </li> <li> WorldCat (OCLC) </li> <li> X-MOL </li> </ul>

Editor-in-Chief dr. Ondrej Hamulak, Palacký University Olomouc, Czech Republic Editorial Advisory Board prof. Marie-Elisabeth Baudoin, University of Auvergne, FRANCE prof. Andrzej Bisztyga, University of Zielona Góra, POLAND prof. Michael Bogdan, Lund University, SWEDEN dr. Martin Faix, Palacký University Olomouc, CZECH REPUBLIC assoc. prof. Vlastimil Fiala, Palacký University Olomouc, CZECH REPUBLIC dr. Miluše Hrnčiříková, Palacký University Olomouc, CZECH REPUBLIC prof. Massimo Iovane, University of Naples Federico II, ITALY prof. Tanel Kerikmäe, Tallinn Law School, ESTONIA dr. Michal Malacka, Palacký University Olomouc, CZECH REPUBLIC prof. Joseph Marko, University of Graz, AUSTRIA prof. Fabrizio Marrella, Ca' Foscari University of Venice, ITALY prof. James E. Moliterno, Washington & Lee University, USA prof. Bernd Wieser, Faculty of Law, University of Graz, AUSTRIA prof. Thomas Ratka, Danube University Krems, AUSTRIA assoc. prof. Václav Stehlík, Palacký University Olomouc, CZECH REPUBLIC assoc. prof. Armin Stolz, University of Graz, AUSTRIA prof. Hennie Strydom, University of Johannesburg, REPUBLIC OF SOUTH AFRICA assoc. prof. Naděžda Šišková, Palacký University Olomouc, CZECH REPUBLIC assoc. prof. Marek Števček, Comenius University in Bratislava, SLOVAKIA prof. Erika M. Wagner, Johannes Kepler University Linz, AUSTRIA Publisher De Gruyter Poland Bogumiła Zuga 32A Str. 01-811 Warsaw, Poland T: +48 22 701 50 15 Contact: <A href="mailto:iclr@upol.cz">iclr@upol.cz</A>

<DIV align=left> International and Comparative Law Review is a peer-reviewed legal journal published by the Faculty of Law, Palacký University Olomouc (Czech Republic) in cooperation with Johannes Kepler Universität in Linz (Austria) and Karl-Franzens Universität in Graz (Austria). The articles are published mostly in English; occasionally contributions in German or French may be also accepted. The journal has been published since 2001, peer-reviewed is since 2005. It is issued twice a year. The aim of ICLR is to reflect expert research in the field of International law and EU Law as well as in legal orders both of the Czech Republic and other Member States of the European Union. Here the special emphasis is given to the legal systems of Central European Countries. The journal is comparative by its focus and with respect to this perspective it deals with all areas of law. Rejection Rate: <UL> <LI>40% </LI></UL> Why subscribe and read <UL> <LI>Significant contribution to the legal studies in the field of international law, transnational law, EU law and comparative law as well as in related fields of research </LI> <LI>Contact with the up-to-date research </LI> <LI>Contact with the group of international of scholars </LI></UL> Why submit <UL> <LI>Fair and constructive double-blind peer review </LI> <LI>Fast and efficient publication process </LI> <LI>Commitment to the quality of every article </LI> <LI>Wide dissemination of content </LI></UL> Target group <UL> <LI>researchers and experts in the field of International law and EU Law </LI></UL> Archiving Sciendo archives the contents of this journal in <A href="https://www.portico.org/">Portico</A> - digital long-term preservation service of scholarly books, journals and collections. Plagiarism Policy The editorial board is participating in a growing community of <A href="https://www.crossref.org/services/similarity-check/">Similarity Check System's</A> users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. </DIV>

<DIV align=left> Open Access Statement The journal is an Open Access journal that allows a free unlimited access to all its contents without any restrictions upon publication to all users. </DIV>

International and Comparative Law Review

Analysis of Taxation and Economic Growth – Insights, Background and Findings

Jana Bellová
Jana Bellová

Online veröffentlicht: 24 Jan 2018

Volumen & Heft: Volumen 14 (2014) - Heft 1 (June 2014)

Seitenbereich: 69 - 77

Details zu Zeitschrift und Ausgabe

International and Comparative Law Review

PDF-Vorschau

Neueste Artikel

Planen Sie Ihre Fernkonferenz mit Scienceendo

International and Comparative Law Review

Analysis of Taxation and Economic Growth – Insights, Background and Findings

Jana BellováJana Bellová

Online veröffentlicht: 24 Jan 2018

Volumen & Heft: Volumen 14 (2014) - Heft 1 (June 2014)

Seitenbereich: 69 - 77

Details zu Zeitschrift und Ausgabe

International and Comparative Law Review

PDF-Vorschau

Neueste Artikel

Planen Sie Ihre Fernkonferenz mit Scienceendo

Jana Bellová
Jana Bellová