The field of taxation and its influence on economy has been a very actual topic in economic and political discussions recently. It is also a topic very controversial with two fierce groups of opponents standing against each other. Primary goal of this thesis is to analyze an influence of taxation on economy and find enough evidence to be able to say whether tax competition is beneficial or not. The paper is divided into theoretical part focusing on theories of taxation and concepts of international tax competition and practical part which analyses effects of taxation on GDP growth and other macroeconomic variables such as labor markets and international investment.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191776 |
| Date | January 2014 |
| Creators | Záveský, Martin |
| Contributors | Ševčík, Miroslav, Czesaný, Slavoj |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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