Vliv zdanění na ekonomický růst

Abstract

The aim of the thesis "The Influence of Taxation on Economic Growth" is to verify validity of hypothesis about the negative influence of taxation on economic growth of thirty - four member states of the OECD for the period 1995 - 2013. In the thesis is used several methods - the primary method for econometric modeling is regression analysis. There is also used descriptice analysis and correlation analysis. The thesis is divided into five chapters. The first chapter is an introduction. The second chapter focused on the theoretical definition of taxes and economic growth.In the third chapter is performed literature research of the impact of taxation on economic growth. In the fourth chapter is performed econometric modeling of the impact of taxation on economic growth in OECD countries. The fifth chapter is the conclusion and summarizes the results of the analysis.