The diploma thesis deals with analyzing of tax burden on consumption in European Union member states. The goal of hypothesis testing was to decide whether the tax burden on consumption in European countries is in convergence or not. The method used in the thesis is the test equivalence of two mean values (t-test). The work begins with the consumption taxes and their harmonization. Next two parts are focused on indicators of consumption tax revenues and implicit tax rates. Tax burden on cigarettes is analyzed in the last chapter. Statistical hypothesis are tested in practically oriented chapters. Differences in consumption taxation between groups of new and old member states in European Union are evaluated by the tests. Differences are tested also in each group between the years 1995 and 2011. Statistically significant difference wasn't found in most cases in the thesis. Tests approved that consumption taxation in the European Union is not in convergence.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192669 |
| Date | January 2013 |
| Creators | Milostná, Martina |
| Contributors | Kubátová, Květa, Kučera, Jonáš |
| 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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