Daňové za´taženie v krajinách OECD

Abstract

The aim of this diploma thesis is to analyze tax burden in the OECD countries. The main aim of the work is to assess and evaluate the height of tax burden in the OECD countries according to the selected indicators. The secondary aim of the work is to develop recommendations for the makers of tax policies on the basis of the results of the analysis. As far as the structure of the thesis is concerned, the thesis is divided into several parts. After introducing the tax theory of the work, the concrete macroeconomic indicators of tax burden are introduced. The results of these indicators are evaluated using the comparative method. The practical part of the work deals with the analysis of the tax burden on the basis of the accessible data. The final output of this thesis is the evaluation of the results of the analysis in the area of tax burden, which are displayed in the conclusion. The recommendations for the makers of tax policies were also created using the discoveries from this thesis.