Zhodnocení vládních rozhodnutí a jejich vliv na zdanění v České republice

This thesis analyses the impact of selected government decisions on the tax system in the Czech Republic. The aim of the thesis is to examine how these decisions have affected the revenues and expenditures of the state and what their overall impact has been on the taxation of citizens and businesses in the country. The thesis starts by outlining the context in which these decisions were taken. The first part of the thesis then provides a detailed description of the selected government decisions that were analysed. These decisions include measures in selected situations affecting the Czech Republic, such as the global economic crisis of 2008, the covid-19 pandemic, electronic sales registration, the introduction of a gambling tax, the abolition of the super gross wage and the taxation of windfall profits through the windfall tax. The paper also discusses changes in road tax collection, the development of electric mobility in the Czech Republic and the "Gracious Summer 2023" programme. The second part of the thesis analyses the statistical significance of these government measures. The method used is Chow's structural breaks test. This part focuses on the identification and quantification of changes in the tax system that were caused by these decisions. The paper concludes by summarizing the main results of the analysis and discussing their implications for tax policy in the Czech Republic.