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Typology of EU member states' tax systems with an emphasis on Slovakia
Štefanský, Martin ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The main objective of this bachelor thesis is to create distinctive groups of member states of the European union in terms of their tax systems based on cluster analysis computed in the XLSTAT program on data from the annual report of the European Statistical Office (Eurostat). Partial aim´s task is to assign certain characteristics that best describe such defined groups of states. The theoretical part deals with the definition of the terms tax system, tax mix and tax quota, along with the factors that affect or distort these indicators. The practical part contains the general characteristics of the method of cluster analysis, with an emphasis on the k-means clustering method, which was applied in the analysis. The last chapter contains an author´s description of created clusters that are the outcome of our analysis in the XLSTAT program.

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2 Štefanský, Michal
2 Štefanský, Miroslav
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