Odhady daňových příjmů

The main aim of the thesis was to analyze the dependence of tax revenues of selected countries on their sensitivity to long-term macroeconomic indicators. Furthermore, the relationship of individual tax multipliers across selected states was examined. The method used was the analysis of non-stationary time series, namely cointegration analysis derived by the Engle-Granger theorem. The results indicate the fulfillment of the main objective, ie the construction of dynamic models of tax revenues using macroeconomic indicators, namely the gross domestic product, final personal consumption, unemployment rates and import volumes. From the point of view of international comparison, an analysis was performed in the Czech Republic, Germany, Poland and Slovakia where the results of the hypotheses tested showed in most taxes a similar dependence of tax revenues on selected macro-indicators between the Czech Republic and Slovakia. Dependence of all post-socialist countries on direct taxes was also proved.