Zdanenie práce a jeho dopad na ekonomický rast

Abstract

The presented dissertation deals with the issue of labour taxation impact on economic growth. Aim of this work is to evaluate the relationship between labour taxation and economic growth in OECD countries by utilizing several ways of taxation approximation. Taxation is approximated not only by traditional tax quota, which is characteristic by many insufficiencies, but also by implicit tax rates and World Tax Index which combines hard and soft data to express real tax burden. Econometric analysis of labour taxation impact is based on tests and methods of panel regression through the dynamic panel. It is evident from the results of analyses that economic growth is in negative relationship with labour taxation and from the quantitative point of view the negative impact of labour taxation is the strongest one. In an effort to stimulate economic growth it is possible to recommend personal income taxes and social security contribution reduction; tax burden should be moved from income taxes to property taxes and in case of tax revenues increase to focus mainly on the value added tax and other excise duties.