@misc{Lacheb_Vladimíra_Hedvika_Impact,
 author={Lacheb, Vladimíra Hedvika and Hinke, Jana and Beyer, Dirk},
 howpublished={online},
 publisher={Zielona Góra: Faculty of Economics and Management Press},
 language={eng},
 abstract={Research background and purpose: This research explores the moderating role of macroeconomic factors such as unemployment and GDP per capita in the relationship between corporate tax rates and firm performance, offering a deeper understanding of these complex interactions within the context of the EU27. Corporate taxation is a critical factor shaping firm performance, yet its interaction with broader macroeconomic conditions - such as GDP, unemployment, and inflation - remains largely unexplored. This study addresses this gap by examining how corporate tax rates impact firm performance in the EU27, with a specific focus on the moderating role of macroeconomic factors.},
 abstract={Design/methodology/approach: Using a robust quantitative approach and data from the Orbis database, the study applies robust regression models to account for non-normal distributions and outliers, ensuring reliable results.},
 abstract={Findings: The findings challenge conventional assumptions, revealing that corporate tax rates alone do not have a significant impact on firm performance. However, GDP per capita and unemployment rates emerge as key drivers, with unemployment directly influencing performance and moderating the relationship between tax rates and profitability. Interestingly, inflation`s impact is minimal.},
 abstract={Value added and limitations: This research provides new insights into the complex relationship between taxation and macroeconomic conditions, with practical implications for policymakers. However, the study is limited by its reliance on cross-sectional data, suggesting that future research incorporating longitudinal data could provide a more dynamic understanding of these relationships over time.},
 title={Impact of macroeconomic Factors on the Performance of EU27 Firms},
 type={artykuł},
 keywords={firm performance, unemployment rate, corporate taxation, macroeconomic factors, inflation impact, wyniki firmy, stopa bezrobocia, opodatkowanie przedsiębiorstw, czynniki makroekonomiczne, inflacja},
}