Zdanění práce v Evropské unii ve vztahu k hlavním makroekonomickým veličinám

Abstract

This bachelor thesis analyzes the impact of labor taxation on key macroeconomic indicators in selected Central European countries. Specifically, it focuses on the Czech Republic, Slovakia, Poland, Hungary, Austria, and Germany during the period from 2004 to 2023. The theoretical part defines the concept of the tax wedge and its components in the context of international comparison, alongside defining crucial macroeconomic indicators such as gross domestic product and the unemployment rate. The practical part aims to test the statistical dependence between the level of tax burden and these indicators using simple linear regression. The results of the regression analysis reveal varying degrees of sensitivity of individual economies to the tax burden. The impact of the tax wedge on economic growth and the labor market is evident primarily in states with active tax policies, whereas in countries with stable tax environments, this influence is statistically insignificant. Furthermore, the final comparison refutes the assumption that transforming economies are more sensitive to the tax burden than advanced Western states.