Vzťah miery zdanenia a príjmovej nerovnosti európskych krajín

Abstract

This work focuses on the relationship between the taxation rate and income inequality of European countries. The first part of this work provides basic theoretical knowledge from the investigated issue. The second part deals with the research of empirical literature on the topic of income inequality, taxes and the tax burden and relations between them. The third part of this work relay on the dependence between the indicators of income inequality and the taxation rate from the year 2000 to 2021. Through regression analysis, we observed the effects of the tax quota on the Gini coefficient in different divisions of the EU countries. The results of the analysis show that the tax quota in most cases has a negative effect on the overall Gini coefficient. A stronger effect of the tax quota on the Gini coefficient is in the case of a tax quota with a social contribution. The analysis shows that the level of taxation has a direct effect on income inequality in EU countries, which leads to a reduction of income inequality.