Komparace inkasa sociálního pojištění a daně z přidané hodnoty ve vztahu k vybraným makroekonomickým ukazatelům

Abstract

The diploma thesis deals with comparison of collection of social security insurance and value added tax in relation to selected macroeconomic indicators. Macroeconomic indicators were selected for the purpose of this work: gross domestic product, inflation rate and unemployment rate. The thesis except the introduction and conclusion is divided into three parts. The first part focuses on social insurance. The second part describes the value added tax. The third part is devoted to the analysis and comparison of collection of social insurance and value added tax and the links between social insurance, VAT and selected macroeconomic indicators, while in the beginning of this section three research questions are asked. The analysis and comparison are done through chain indexes, basic indexes and growth rates.