Vliv pandemie covidu na daňové systémy rozvojových zemí

The aim of this thesis is to analyse the impact of the covid pandemic on the tax systems of developing countries. Specifically, the thesis examines, using Chow's structural breaks test, whether the covid pandemic has affected the evolution of CIT, PIT, social security contributions and VAT in 23 countries in Latin America and the Caribbean, 18 countries in Asia and the Pacific and 20 countries in Africa. In most countries, the structural break in 2020 meant a decline in tax revenues, but in a few countries where the break point occurred, tax revenues increased. The covid pandemic had a high impact on tax revenues in 1 country, a medium impact in 13 countries, a low impact in 22 countries, and no impact in 25 countries. The analysis showed that larger countries are less vulnerable to shocks like the pandemic because they have a more diversified economy or are oriented towards sectors that were not significantly affected by the pandemic. Most African states were little or no impacted by covid. Structural breakage was most detected in VAT due to temporary VAT deferrals, reduced tax rates and exemptions. The pandemic had a differential impact on VAT and social security contributions; for insurance premiums, different government policies and different ways of collecting taxes and contributions (private social security) may have played a role.