Změny struktury příjmů státního rozpočtu

Abstract

This bachelor's thesis deals with the issue of state budget revenues, their development and changes in the monitored period. The monitored period for this bachelor's thesis is a ten-year span, from 2012 to 2021. The aim of this bachelor's thesis is to evaluate the changes in the structure of the income area of the state budget and their development during the monitored period. This issue includes, among other things, how taxes and other revenues of the state budget changed during this period, as well as the impact of the covid-19 pandemic on the income area of the state budget. The methodology of the solution affected the revenue structure of the state budget, which is made up of three main pillars: mandatory social security contributions, VAT and consumption tax. A comparison of approved and actual revenues of the state budget and a subsequent comparison of basic indicators, and not only revenues, of the state budget in the monitored period were used to analyze the data.