Diploma thesis deals with the tax mix development in member states of the European Union. One of the EU goals is to harmonize tax system of individual member states to ensure better functioning of united market inside the European Union. Due to this reason changes in tax mixes of member states happen. The main aim of this thesis is to ascertain changes on the share of revenues of individual taxes on total tax revenue during the given time period in member states of the EU, to identify groups of similar states and try to explain the results using chosen economical indicators. A cluster analysis was used to analyse the development of Member states' tax mixes in 1995, 2002 and 2015. The cluster analysis resulted in a definition of groups of states where the composition of the tax mix is most similar. Using the variation coefficient, a change in the share of selected taxes in total tax revenue between 1995, 2002 and 2015 was subsequently described. Source data were taken from the Eurostat database. Analysis of variation coefficients did not confirm the convergence of tax mix across the European Union. Only after the breakdown of the Member States into the original 15 Member States and those that have joined the EU since 2004 convergence has emerged. But these trends are not so marked.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:376009 |
| Date | January 2018 |
| Creators | BERANOVÁ, Monika |
| 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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