Table 2. One-way ANOVA test results for...

Table 2.

One-way ANOVA test results for annual tax benefit values by category (2013–2023)

Benefit category	Coefficient (b)	Std. error	p-value	Significance
Deductions from income	129.90	59.27	0.035	*
Deductions from tax liability	582.10	59.27	<0.001	***
Exclusion from autonomous taxation	0.06	74.31	0.994
Permanent tax exemptions	320.20	59.27	<0.001	***
Temporary tax exemptions	16.81	59.27	0.778
Tax rate reduction	143.50	59.27	0.019	**

Benefit category	Coefficient (b)	Std. error	p-value	Significance
Deductions from income	129.90	59.27	0.035	*
Deductions from tax liability	582.10	59.27	<0.001	***
Exclusion from autonomous taxation	0.06	74.31	0.994
Permanent tax exemptions	320.20	59.27	<0.001	***
Temporary tax exemptions	16.81	59.27	0.778
Tax rate reduction	143.50	59.27	0.019	**

Note(s):

Model summary: R² = 0.708, observations = 70;

Standard errors in parentheses. p < 0.05 (*), p < 0.01 (**), p < 0.001 (***);

Deductions from the taxable base is the reference category in the ANOVA and is therefore omitted from the table. It is included in the model’s F-test and in the descriptive statistics (Table 1)

Source(s): Authors’ own work

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