Dopad míry zdanění na cenovou hladinu v sektoru stravování a ubytování

Abstract

The aim of this bachelor thesis is to investigate the impact of direct and indirect taxes on the price level in the catering and accommodation sector. The research is conducted on panel data of EU countries between 2014 and 2019, using the correlation and regression analyses. The correlation analysis revealed a very low linear dependence, which was clarified by the results of the panel regression. These showed that tax rates do not affect the price level in the cross-section, but only over time, where this effect is positive. After subsequent division of the countries into several groups according to the level of inflation, the level of tax rates and the level of HDI, further regression analysis showed that in specific groups of countries the observed effect may work in the opposite direction or be completely statistically insignificant. These findings may help central banks in forecasting the price level and inflation or governments in estimating the macroeconomic impacts of changes in specific types of tax rates.