Vliv míry zdanění na ekonomický růst zemí OECD

Abstract

The work deals with problems of an impact of the taxation rate on the economic growth specifically focusing on OECD countries. The first chapter is an introduction.Here the aim of work is described and a segmentation of the work into chapters. The second chapter includes an explanation of basic concepts connected with taxation. Later on there is tax principles, a way of measuring the tax burden and tax incidence described. The main part of the chapter is devoted to the principle of effectiveness. Whole the third chapter is devoted to economic growth. The first section explains the concept of economic growth, basic indicators of economic growth and sources of economic growth. The second part is devoted to the impal taxes on factors affecting economic growth. The fourth chapter is a practical one. The introduction describes the development of the compound tax quota in time. Then the analysis of the impact of taxation on economic growth in selected OECD countries follows using multivariate linear regression model in SPSS18 and MS Excel. The end of the chapter showt the results of the analysis. The last fifth chapter is the closure. Here the results frond out during the analysis are summarized.