Analýza vývoje daňového výnosu ČR v letech 2007–2018

This dissertation investigates the development of tax revenue in the Czech Republic during the 2007–2018. The purpose of this study is identifying variables, which affect the overall tax revenue. The basis for this thesis is a hypothesis suggesting that political cycles and associated legislative changes did not significantly impact the overall tax revenue; however, changes in the economic situation affected the tax revenue. During 2007–2018, there weren´t any fundamental changes in the tax system that would affect the amount of total tax revenue. However, we can see the impact on individual types of taxes. As a result of the corporate income tax reduction by five percentage points in combination with anti-crisis government measures, the tax revenue decreased by 20–25% during 2009–2015 compared to 2007. The situation was similar with personal income tax from self-employment, where the tax revenue decreased from 17 billion CZK in 2007 to 1 billion CZK in 2014. VAT rates were increased repeatedly, but an abrupt increase in tax revenue happened only after the growth of GDP. This was an increase of 34% in 2018 compared to 2013. The graphs within this study demonstrate the strong correlation of annual changes between the total tax revenue and GDP. The correlation coefficient attains 0.83 value. The goal of this paper is to analyse the tax burden on the Czech population. The processed data confirmed the hypothesis that the tax burden on the population of the Czech Republic is increasing. A vital part of the tax burden is formed from social security contributions, which are, compared to other OECD countries, above the average. Since 1994 the tax quota reached its maximum for the first time in 2018. Moreover, in 2018 social security contributions in the Czech Republic were, after France, the second highest compared to other OECD countries.