This thesis deals with the tax mix of the original 15 member states of the EU for the period 1995 to 2010. The main objective of this work is to analyze the changes in the tax mix of these countries for the period under review and describe possible causes. The first part deals with the basic concepts of the topic, the factors that may affect the tax mix options and individual taxes affect its structure.The second part contains a basic description of the countries under economic and tax systems, and is then followed by a description of tax mixes for different years and justification of the most significant changes in their structure. The practical part is focused on descriptive statistics and statistical testing of differences in the structure of tax mixes in the EU and other OECD countries by testing hypotheses.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192683 |
| Date | January 2013 |
| Creators | Reslerová, Lenka |
| Contributors | Kubátová, Květa, Morávková, Jana |
| 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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