Vývoj daňového zatížení a jeho vliv na ekonomické rozhodování poplatníků na území Slovenské republiky

Abstract

Tax policy significantly influences the economic behaviour of taxpayers and its development is a key factor for the economic stability of the state. This bachelor thesis focuses on the analysis of the impact of tax burden on the economic decision-making of taxpayers in the Slovak Republic. The thesis uses correlation and regression analysis of selected tax variables (tax quota, effective personal tax rate, effective corporate tax rate) and economic indicators (GDP, investment, household consumption) in the period from 2004 to 2023. The results of the analysis show that the tax quota has the strongest impact on economic indicators. Furthermore, the results show that the effect of all tax variables on economic ones is positive. This conclusion is not consistent with the assumption that taxpayers will spend less with higher tax rates. A different conclusion from the previous hypothesis may be due to the fact that higher tax revenues allow the government to finance public investment, infrastructure, education and social transfers that increase aggregate demand and promote economic activity. For example, a higher tax quota may imply more efficient tax collection, which, if properly redistributed, supports GDP growth and consumption.