Vliv daní a struktury daňového systému na ekonomický růst

Abstract

The aim of the bachelor thesis was to quantitatively describe the relationship between the tax rate of taxation on one side and economic growth on the other. This was based on a comparative analysis working with data from 38 countries (OECD) gathered between the years 1995-2021. The results of the study suggest that a corelation between taxes and GDP change might indeed exist. Based on the results achieved in this study, aside from value-added tax and other rather marginal tax categories, whose percentage representation in the overal tax burden is negligible, it seems that most taxes actually act as a certain barrier to economic growth, at least in terms of simple correlations. Other parts of this bachelor’s thesis, however, present additional arguments that are in some contrast to the results of the work. According to them, taxes could have favorable impacts on economic growth on a broader scale, especially in cases where the financial resources collected through taxes are used to finance sectors or needs that cannot be or are not fulfilled by the private sector, and which are absolutely crucial for economic development.