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Size of tax rates in relation to the tax revenue
 Frey, Marek ; Vokoun, Marek (advisor) ; Vebrová, Ludmila (referee)
This thesis examines the question of adjusting the size of tax rates in relation to the tax revenue on a sample of EU countries and on the example of the Czech Republic. Research is hold thanks to the Eurostat statistics related to the reporting on the implicit tax rates of capital, labour and consumption allowing us for an international comparison for the period from 1995 to 2008. Thanks to the Components of total tax revenue growth analysis and Regression analysis of tax revenue we shed some light on investigation of current understanding and interpretation of the issues of taxation, tax competition within the EU and the avoidance of excise taxes, taxes on labour and capital. Our results suggest that there are Laffer curves with decreasing returns to scale in case of excise taxes, taxes on capital. In case of labour taxes there seems to be complicated relationship, however, in one of the models traditional-like curve were introduced. If we change the tax rates on capital we can most probably expect decreased tax return between two years but further investigation to this issue is needed.
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