Daňové zatížení a životní spokojenost: Lze si vyšším zdaněním koupit štěstí?

Abstract

This thesis examines the relationship between tax burden and life satisfaction in European Union countries. Using econometric analysis of panel data for the period 2013-2023, it examines whether higher levels of taxation are associated with higher life satisfaction, both over time and across countries. The thesis distinguishes between total tax quota and income and wealth tax quota and analyses their effects not only on the total population but also within selected socio-economic groups by gender, age, income, education, household type and place of residence. The results show that the positive association between higher taxation and life satisfaction is particularly evident in cross-sectional comparisons between countries and more significant for income and property taxes. This effect is most pronounced for population groups that can benefit more from public services and the redistributive functions of the state. The findings of this paper contribute to a better understanding of the broader implications of tax policy and can serve as a basis for designing efficient and fair tax systems.