Závislost míry zdanění a ekonomického růstu ve vybraných zemích Evropské unie

Abstract

The problems of economic growth can be, undoubtedly, regarded as one of the most discussed topics of the present time. Economic growth is certainly influenced by a number of factors which are affected by many effects. The diploma thesis only deals with tax effects. More exactly, it examines the direct effect of the rate of taxation of individual taxes on economic growth. The aim of the diploma thesis is an analysis of the effect of the rate of taxation of individual tax groups based on the classification of taxes according to OECD's methodology on the economic growth in selected countries of the European Union. Specifically, this includes 12 countries of the European Union in which annual data are monitored from 1971 to 2010. The analysis alone is performed by means of a multidimensional linear regression model using SPSS 18 and MS Excel programs. The created model explains the economic growth out of 41.3 % and only three variables are left significant. They are the income, profit and capital return tax variable; another variable is property taxes and the last variable is taxes on special goods and services. The thesis uses data of tax incomes based on OECD’s statistics of actual tax incomes, not assessed taxes.