03098ntm a22005057i 4500 000722474 CZ-PrVSE 20250601083247.0 m d cr n|||||||||| 250601s2025 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Kratina, Ondřej ISIS:167005 dis Hodnocení dopadu daně z přidané hodnoty na příjmovou nerovnost v členských státech EU eng Evaluating the Impact of Value-Added Tax on Income Inequality in EU Member States / Ondřej Kratina 2025 ?? stran : digital, PDF soubor Vedoucí práce: Patrik Šváb Bakalářská práce (Bc.)—Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů, 2025 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2025 The bachelor's thesis evaluates the impact of value-added tax (VAT) on income inequality in the member states of the European Union. The first chapter focuses on the concept of income inequality and its relationship to tax policy, with an emphasis on theoretical foundations and the role of fiscal policy in reducing inequality within the EU. The second chapter concentrates on the VAT system, examining its structure, function, and significance in the European context, including its potential redistributive effects. The third chapter presents an empirical analysis based on panel data from EU member states, assessing the influence of VAT on income inequality. The control variables include unemployment, education, and trade openness. GDP per capita is subsequently included as a robustness check. The results show that although VAT plays an important role in national tax systems, its redistributive effect on income inequality weakens after accounting for GDP per capita. The thesis provides insights into the role of indirect taxation in shaping income distribution within the EU. Způsob přístupu: Internet mezinárodní obchod [obor bakal. práce] bakalářské práce fd132403 czenas bachelor's theses eczenas Income Inequality Value-Added Tax Tax Burden European Union Šváb, Patrik ISIS:120740 ths Agustina, Shirley Basauli ISIS:181448 opn Vysoká škola ekonomická v Praze. Fakulta mezinárodních vztahů kn20010709400 dgg https://insis.vse.cz/zp/89087/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/89087 Hlavní práce https://insis.vse.cz/zp/89087/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/89087/posudek/oponent/85985 Oponentura https://insis.vse.cz/zp/89087/podrobnosti dc:identifier NEPOSILAT VSKP vse89087 250527 89087