Komparace daňového zatížení ceny práce v České republice a v zemích Evropské unie a jeho vliv na rozsah zaměstnanosti v letech 2005 - 2013

This bachelor thesis deals with the comparison and development of the tax burden on labor costs in the European Union countries, with subsequent evaluation of the tax burden on income of individuals in the Czech Republic, especially in the years 2005-2013. The thesis also evaluates the effect of the tax burden on the cost of labor unemployment rate in the European Union in the period mentioned above. Using the implicit tax rate on labor, there is an international comparison of the tax burden on the income of the individual countries of the European Union and subsequently the position of the tax burden on labor costs in the Czech Republic is evaluated, there was found out a significantly highly above average tax burden in comparison with the European Union countries. In the next section is examined the influence of the tax burden of labor costs on the unemployment range, where is a significant relationship observed among them, but with due regard to other factors affecting the unemployment rate