The aim of this thesis is to analyze the economic effects of the VAT rate changes to the czech households. Under investigation are three VAT rate regimes including the standard VAT rate and the reduced VAT rate of 21% and 15%, the uniform VAT rate of 17,5% and the standard VAT rate and two reduced VAT rates of 21%, 15% and 10%. The first of two intermediate aims of this thesis is to assign the appropriate tax rate to divisions, groups and classes of the classification CZ-COICOP at each of the evaluated VAT rate regimes. The second intermediate aim is to evaluate impacts of different tax burden caused by different VAT rate regime to the czech households devided into deciles by their income.

The aim of this thesis is to evaluate the issue and household consumption from several aspects, namely: realize an analysis of the development and structure of expenditure and consumption of households in the Czech Republic between 2006 and 2014 to determine the differences in expenditures and household consumption Czech Republic in urban and rural areas and compare issue and household consumption Czech Republic with selected European Union member states from 2006 to 2014. The analytical part of the thesis is preceded by theoretical-methodological part, which is focused on identifying expenditure and consumption of households by the Czech statistical Office on the issue of reporting households on classification of items expenditures of households by purpose and explanation of the statistical methods of time series analysis using regression and correlation analysis. In the analytical part of the thesis is to further understanding of the behavior of households in the area of expenditure and consumption specifics for each time period and is implemented prediction household expenditures Czech Republic and selected EU countries in 2019.

The goal of this work is to analyze the evolution of household consumption of the states in the EU. The consumption will be researched in the view of classification COICOP, which is the classification of individual consumption by purpose. After mapping of this evolution the estimation of future values will be done from known time series. This estimation will be performed by two different ways. First one will respect the composition of household consumption in sections of classification COICOP. The second one will only work with time series of average consumption for all sections together. To compare the states cluster analysis will be done. This analysis will be done by two ways again. First one will be aimed to analyze the current situation and the second one will be aimed to analyze the evolution of household consumption. Instead of Microsoft Excel STATGRAPHICS X64 CENTURION and SPSS will be used in this thesis. Household consumption prognosis is the main benefit of this thesis. This prognosis is made for all sections of COICOP. Analysis has shown, that the consumption should rise in future. There are few exceptions, mainly countries with not good economic situation as Greece.

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