Vliv ekonomické krize 2008 na daňové systémy rozvojových zemí

The main goal of the thesis is to determine the effect of the economic crisis from 2008 on tax revenues in developing countries. The first chapter is devoted to the economic cycle, the economic theories associated with it and to the economic crisis of 2008 too. In one part of the chapter dedicated to the economic crisis of 2008 are described its causes, processes, and effects, especially on the public finances of European states. The second chapter deals with developing countries. At the beginning of the chapter, developing countries are defined, then the chapter is devoted to the tax quota, the reasons for low tax collection and the tax mix in developing countries. The third chapter deals with the impact of the 2008 economic crisis on the tax revenues of developing countries. In the first part of the chapter, the effects of this crisis on developing countries are described, and then, using the difference-in-differences method, the effect of the 2008 economic crisis on the tax revenues of developing countries is determined. Based on this analysis, it can be concluded that the economic crisis of 2008 had little effect on the tax revenues of developing countries.