Vliv daňového zatížení práce na ekonomický růst

Abstract

The aim of the submitted thesis was to evaluate the impact of the tax burden on labor on the economic growth. The secondary aim was to offer possible recommendations for tax policy makers. There are methods of deduction, analysis and comparison used in the thesis. The quantitative methods made use of panel regression. Thesis contains several models of OECD countries as tax variables that were used as indicators of tax quota and and subindices of the WTI. The negative impact of the tax burden on labor on economic growth was confirmed by the results of the dissertation. Unexpectedly a positive effect of corporate taxes was discovered. Author advices tax policy makers to not increase government revenue through tax burden on labor but rather through corporate taxation.