Daňové výnosy ve státním rozpočtu ČR

Abstract

This thesis focuses on analyzing tax revenues in the state budget of the Czech Republic, examining their structure, development, and international comparison within selected OECD countries. Tax revenues represent a crucial component of public finance income, and their effective management is essential for ensuring fiscal stability. The thesis is structured into four main parts. The theoretical section describes fiscal policy, the fundamental principles of the tax system, and its institutional framework in the Czech Republic. It also includes an explanation of the Laffer Curve and a review of empirical literature focused on the factors influencing the stability and development of tax revenues. The analytical section explores both the structure of the Czech tax system and a detailed examination of individual types of taxes – their yield and significance for the state budget over the past ten years. Attention is also given to comparisons with other OECD member countries in terms of tax quota, tax structure, and the degree of tax progressivity. The results show that the Czech Republic places greater emphasis on indirect taxes and social security contributions, while property taxes remain at a very low level. Based on the findings, the conclusion proposes potential measures to increase both the efficiency and fairness of the Czech tax system.