Daňové systémy zemí Visegrádské skupiny

Abstract

The aim of this bachelor thesis is to evaluate the tax systems of the Visegrad Group. This thesis consists of five logically followed chapters. First, main parts of the tax systems of individual countries are characterized and then there is made a comparison of the tax burden in 2000 - 2011. Tax quota, implicit tax rates and World Tax Index have been used for comparison of the tax burden. According to most indicators, the highest tax burden was in Hungary and the lowest was in the Slovak Republic. Finally, correlation analysis was performed to validate the negative impact of the tax burden on economic growth. Negative impact of the tax burden on economic growth was confirmed in Hungary for all indicators and in Poland for WTI. In other cases the impact of the tax burden was positive, which can be caused by imperfections of indicators, simplicity of used analysis or statistically insignificant coefficients.