Daňové zatížení poplatníka v kontextu chování vlád v rámci ekonomicko-politického cyklu

Abstract

This thesis´s work is aimed at the analysis of the tax burden on taxpayers and the determination of whether tax policy implemented by the Government of the Czech Republic between 1997 and 2011 is made in accordance with the theory of political-economic cycle. The theoretical part attends to the characteristics of tax policy in the Czech Republic. The third chapter contains the methodology of political-economic cycle. The practical part is focused on analyzing the behavior of governments on tax burden on taxpayers. In this chapter is determined vesting period for Governments in the reporting period. The first of analyzes the tax burden of taxpayers in the income tax. The thesis describes the development of their tax burden in individual years, which is aligned with government statements and it is determined whether a given government behaves left-or right-wing. The same procedure is carried out for value added tax and excise taxes, for this calculation were used consumer baskets. According to evaluation of results influences of the tax burden on the income tax and VAT, excise taxes in the period we can determine which group the Governments are left-wing or right-wing.