Vývoj daňového zatížení fyzických a právnických osob a jeho vliv na ekonomické rozhodování poplatníků v České republice

Abstract

The bachelor thesis deals with the development of the tax burden on natural and legal persons in the Czech Republic and its possible influence on the economic behaviour of taxpayers. The aim of this thesis is to determine whether there is a relationship between the effective income tax rate and the economic decision-making of individuals and corporations. The theoretical part deals with the principle and historical development of income taxes. In the practical part, regression and correlation analysis from 1993 to 2023 is used to investigate the effect of tax burden on taxpayers' economic behavior. For individuals, the impact of effective tax rate on consumption expenditure and savings rate is examined. For corporations, the impact of the effective tax rate on the investment rate and financing structure is analysed. The paper presents findings suggesting that changes in tax burden may affect consumption behaviour and saving rates of personal income taxpayers in the Czech Republic. In the case of corporations, it has not been possible to demonstrate a clear impact of the tax burden on the observed indicators of economic decision-making.