This master thesis is about tax quota and its change in the states of European Union. The practical part starts with display of the tax quota in the states of EU and its changes after 20 years, there is a comparison of the tax quota in 1995 and 2015. In these years, there is also performed the cluster analysis in the programme STATISTICA 12. The cluster analysis consists of four variables (partial tax quota): indirect taxes, personal income taxes, corporate income taxes, social contributions. The aim of this analysis is to find groups of states with a similar development of the tax quota. Then follows the convergence analysis, which says that tax systems of the states in EU are gradually approaching each other. The last topic in this thesis is a comparison of the average values EU of the development tax quota with development of the total tax revenues and the GDP. The very similar and unstable development of the two last mentioned indicators are ensuring a relatively stable value of the tax quota over time.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:376008 |
| Date | January 2018 |
| Creators | RYŠAVÁ, Petra |
| 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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