Vliv míry zdanění na velikost stínové ekonomiky v České republice

Abstract

This thesis focuses on relationship between the level of tax burden and the size of the shadow economy of the Czech Republic. Tha main aim of this work is to confirm or deny the hypothesis of relationship between monitored variables by correlation analysis. In the theoretical part there is the general definition of the shadow economy, its causes, negative and positive effects and methods of measurement of its size. The Practical part is focused on quantification of main parametres and then a correlation analysis aplication. On the basis of results there are formed recommendations for reducing the size of the shadow economy in the Czech Republic.