{"id":4445,"date":"2025-11-19T18:17:02","date_gmt":"2025-11-19T18:17:02","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=4445"},"modified":"2025-11-21T08:23:05","modified_gmt":"2025-11-21T08:23:05","slug":"ivana-andrejkovicova-zuzana-bobcek","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=4445","title":{"rendered":"Ivana Andrejkovi\u010dov\u00e1, Zuzana Bob\u010dek"},"content":{"rendered":"\n

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MACROECONOMIC DETERMINANTS OF THE TAX BURDEN IN THE EUROPEAN UNION: A SYSTEM GMM APPROACH <\/strong><\/p>\n\n\n\n

Makroekonomick\u00e9 determinanty da\u0148ov\u00e9ho za\u0165a\u017eenia v Eur\u00f3pskej \u00fanii: met\u00f3da syst\u00e9mov\u00e9ho GMM<\/em><\/strong><\/p>\n\n\n\n

Published: 17.11.202<\/em>5<\/p>\n\n\n\n

https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.47-58<\/a><\/p>\n\n\n\n

Abstract:\u00a0<\/strong>The issue of effective taxation remains a crucial economic and policy concern across the European Union. The aim of this paper is to explor the relationship between the tax burden and its key macroeconomic and structural determinants, emphasizing how economic development and market integration influence fiscal outcomes. The analysis employs annual panel data for 27 EU countries over the period 2000\u20132024 and applies the System Generalized Method of Moments (System GMM) to control for dynamics and potential endogeneity in the tax system. The results confirm a strong persistence of the tax burden, suggesting fiscal rigidity and gradual policy adjustment over time. Moreover, higher GDP per capita, greater trade openness, and a larger labor force are found to significantly increase the overall tax burden, reflecting the fiscal strength of advanced and integrated economies.<\/pre>\n\n\n\n
Keywords:<\/strong> tax burden, taxation, European union, GMM<\/p>\n\n\n\n
Full text article:<\/strong><\/p>\n\n\n\n
<\/object>Andrejkovicova_Bobcek-final-version<\/a>Download<\/a><\/div>\n\n\n\n
How to cite:<\/strong><\/p>\n\n\n\n
ANDREJKOVI\u010cOV\u00c1, I. and BOB\u010cEK, Z. Macroeconomic determinants of the tax burden in the European Union: a system GMM approach<\/em>. Acta aerarii publici. Online. vol. 22 (2025), special issue, pp. 47 \u2013 58. Available from: https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.47-58<\/a> [accessed YYYY-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"
MACROECONOMIC DETERMINANTS OF THE TAX BURDEN IN THE EUROPEAN UNION: A SYSTEM GMM APPROACH Makroekonomick\u00e9 determinanty da\u0148ov\u00e9ho za\u0165a\u017eenia v Eur\u00f3pskej \u00fanii: met\u00f3da syst\u00e9mov\u00e9ho GMM Published: 17.11.2025 https:\/\/doi.org\/10.24040\/aap.2025.22.spec.iss.47-58 Abstract:\u00a0The issue of effective taxation remains a crucial economic and policy concern across the European Union. The aim of this paper is to explor the relationship between the … <\/p>\n
Continue reading “Ivana Andrejkovi\u010dov\u00e1, Zuzana Bob\u010dek”<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4445"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4445"}],"version-history":[{"count":4,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4445\/revisions"}],"predecessor-version":[{"id":4471,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/4445\/revisions\/4471"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}