Vliv daňové zátěže domácností na míru úspor a spotřeby

Abstract

This bachelor’s thesis examines the relationship between the tax burden on households, consumption, and the savings rate for the years 2014-2024. The thesis first summarizes theoretical approaches to household decision-making between consumption and savings and then compares the development of selected indicators in the Czech Republic, Germany, Belgium, Poland, and Slovakia. The empirical section primarily utilizes data from the Czech Statistical Office (CZSO), Eurostat, and the OECD, specifically data on disposable income, final household consumption, the savings rate, the tax wedge, and the implicit tax rate on consumption. The results show that after 2020, the savings rate in the Czech Republic increased, and consumption responded less strongly to growth in disposable income. This development is interpreted in the context of the pandemic, the inflation shock, changes in direct taxation, and greater caution on the part of households. An international comparison highlights differences between countries with higher labor taxation and those where consumption taxation plays a more significant role.