Vztah míry zdanění a nezaměstnanosti v zemích EU

Abstract

The thesis focuses on the analysis of the relationship between the level of taxation and unemployment in the member states of the European Union over the period 2003–2024. The aim of the thesis is to assess whether and how changes in the tax quota are related to developments in unemployment. The analysis examines total unemployment, long-term unemployment, unemployment by age groups, and by educational attainment, with all these indicators further broken down by gender.

The study applies descriptive statistics, correlation analysis, and panel regression analysis using fixed effects and a between-effects model. The analysis also includes a comparison of the observed effect across groups of countries depending on their level of development.

The results indicate that the cross-sectional effect of differences in taxation between countries is largely insignificant, while changes in the tax burden over time within individual economies have a significant, often surprisingly negative, impact on unemployment. This phenomenon can be explained by the fact that the tax quota reflects the broader functioning of the public sector, where higher tax revenues enable the state to better fulfill the stabilizing role of fiscal policy and to finance measures supporting employment.

At the same time, the relationship between taxation and unemployment varies according to the level of development of countries. In less developed countries, an increase in the tax quota is associated with a decrease in unemployment, whereas in more advanced economies it is more often linked to an increase in unemployment.

The findings of the thesis can serve as a basis for economic policymaking, particularly in setting the taxation of labor and measures to support employment. At the same time, they highlight the need to take into account the specific conditions of individual countries and their level of economic development when formulating tax policy.