Dopad pandemie Covidu-19 na daňové subjekty

The aim of this thesis is to estimate the fiscal impact of covid-19 pandemic on selected tax payers in the period from the early March 2020 until August 2021. The fiscal impact is set as the difference between the real and estimated values of the investigated quantity model. To be able to find out the estimate the multiplicative Holt-Winters seasonal exponential smoothing was used. The base of the estimate was set to be the time series from January 2017 to February 2020. The selected sample of tax payers consisted of ten companies, in which the impact on incomes, profits, tax duty in corporation income tax and value added tax, wages and social insurance were investigated. Furthermore, the public support was quantified. The results show that four of the companies were significantly negatively affected, four of the companies managed to keep the same level as before the pandemic, and two (compared to pre-pandemic) improved their economical status. In the period between early March 2020 and August 2021 the ten companies paid CZK 1 006 300 more on corporation income tax, however they also paid CZK 758 047 less on social insurance. Additionally, the companies gained CZK 2 943 549 more from VAT returns and also received CZK 3 110 188 more coming from grants. The total fiscal impact was counted to be negative CZK 5 805 781. To be reminded, the estimated fiscal impact was not caused by the pandemic and the government measurements exclusively, but also other influences (such as new orders) had to be taken into consideration.