The study is concerned with effective tax rates, namely implicit tax rates in the European Union over the period 2000-2012. The theoretical part includes tax incidence, description of individual implicit tax rates and their structure, and Eurostat metodology for measuring the impact of taxation on economic functions. The practical part in mainly dedicated to the development of implicit tax rates in the European Union and then to the evaluation of development trends in the implicit rates on consumption, labour and capital. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar implicit tax rates in 2000, 2008 and 2012. Subsequently, the trends ort he development of individual implicit tax rates in EU countries are evaluated.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:367475 |
| Date | January 2017 |
| Creators | ŠVIHELOVÁ, Tereza |
| 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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