Vliv zdanění na vybrané makroekonomické veličiny v České republice

Abstract

Tax policy is one of the most important instruments of economic policy of the government in the Czech Republic, as taxes represent the main revenue for public budgets and are a means for government institutions to influence the economic situation in the country. However, the macroeconomic effects of taxation remain controversial, as high taxes can constrain economic development, but on the other hand they can be a means of making the economy more equitable and sustainable. The aim of this bachelor thesis is to analyse the impact of taxation on selected macroeconomic variables, which are gross domestic product, investment, unemployment and inflation. Correlation and regression analysis methods were used to estimate the effect of taxation. The impact of the annual growth in the collection of selected taxes on the development of macroeconomic variables for the period 1994 to 2023 in the Czech Republic was analysed. The results in this bachelor thesis do not have a clear impact on macroeconomic variables. A statistically significant effect was found especially for value added tax and corporate income tax, which positively affected gross domestic product growth, investment growth and inflation rate.