Vliv daní na nezaměstnanost v Evropské unii

Abstract

The aim of this bachelor thesis is to analyse the effect of tax burden on unemployment rate in the EU using regression analysis. The tax burden in this thesis is approximated by the tax quota and its components and, like the unemployment rate, is harmonised for the whole EU. The analysis is carried out across EU countries for the period 1993 to 2020. Surprisingly, the analysis of the average effect across the EU shows that the tax burden has a negative effect on the unemployment rate. The tax quota without social security contributions has a stronger effect than with them. In conclusion, the same analysis is carried out in groups of countries divided according to the level of development (index HDI), the unemployment rate and the composite tax quota. This bachelor thesis could be useful for a better understanding of the relationship between tax burden and unemployment rate or it could also help to assess the economic impact of tax reforms in the EU.