The dissertation deals with the theme of development of tax mix in the EU in a consequence of the financial crisis. The main aim of this work is the evaluation of individual countries based on analysis and comparisons of the development of their tax mixes; these countries are classified by their geographical location. There is statistical significance test of changes in the structure of the average tax mix European Union countries made. The theoretical part is based on a compilation of findings from available literature. In the analytical part there is an analysis of the evolution of the proportion of individual types of taxes in the tax mix; it is again focused on individual groups of countries. These countries were grouped together by the world side to east, west, north and south units. It is followed by the comparison of the average tax mix. And the same is made for different groups of countries categorized by geographical location. At the end of analysis the test is performed by paired Students t-test; the aim is find out whether there are statistical significant changes of the individual taxes in the time of selected period.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:259075 |
| Date | January 2016 |
| Creators | Matějková, Barbora |
| Contributors | Kukalová, Gabriela, Jiří, Jiří |
| Publisher | Česká zemědělská univerzita 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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