03279ntm a22005417i 4500 000723380 CZ-PrVSE 20250621144446.0 m d cr n|||||||||| 250621s2025 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Haufer, Tomáš ISIS:170163 dis Lafferova křivka v České republice eng The Laffer Curve in the Czech Republic / Tomáš Haufer 2025 ?? stran : digital, PDF soubor Vedoucí práce: Pavel Potužák Bakalářská práce (Bc.)—Vysoká škola ekonomická v Praze. Národohospodářská fakulta, 2025 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2025 Taxation is a frequent and important topic of discussion in politics, economics and the public debate as well. This thesis analyses the overall tax system, the Personal Income Tax and the Corporate Income Tax from the Laffer Curve perspective with the objective of finding a revenue-maximising tax rate for each of the mentioned. Because of the non-stationarity of some data, two branches of models are estimated. One takes the stationarity as an assumption and finds the revenue-maximising rates at 28.6% for the overall tax system, 17.5% for the Personal Income Tax, and 27.5% for the Corporate Income Tax. The second branch finds linear relationships between the growth rates of the tax revenues and the growth rates of the tax rates, which are all stationary. Three methods are utilised for the estimation, Ordinary Least Squares, Two Stage Least Squares with Instrumental Variables, and the Generalised Method of Moments. The thesis uses quarterly data from 1996 Q1 to 2023 Q4. Comments on other determinants of tax revenues accompany the main findings. The research presented in this thesis provides the latest empirical evidence on the relationship between tax rates, macroeconomic factors, and their impact on tax revenues in the Czech Republic. Způsob přístupu: Internet ekonomie [obor bakal. práce] bakalářské práce fd132403 czenas bachelor's theses eczenas personal income tax growth rate of the tax revenue corporate income tax tax revenue-maximising rate tax system Czech Republic Laffer Curve Potužák, Pavel vse20231203939 ths Slaný, Martin, 1982- jx20090205012 opn Vysoká škola ekonomická v Praze. Národohospodářská fakulta kn20010709401 dgg https://insis.vse.cz/zp/89044/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/89044 Hlavní práce https://insis.vse.cz/zp/89044/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/89044/posudek/oponent/87400 Oponentura https://insis.vse.cz/zp/89044/podrobnosti dc:identifier NEPOSILAT VSKP vse89044 250619 89044