Strukturální reforma daně z přidané hodnoty a její dopad na ekonomiku Indie

The thesis deals with the structural reform of Goods and Services Tax in India, which was carried out on July 1, 2017. The aim of the thesis is to answer the research question whether the GST reform has positively contributed to economic development and had a positive effect on India's competitiveness. The statistical analysis was based on the primary data of international organizations UNCTAD, OECD, World Bank Group, the Reserve Bank of India and the Indian Ministry of Statistics and Program Implementation. The results of the statistical analysis show a positive effect of the introduction of the uniform GST on the productivity of the Indian economy, on household consumption and, among other things, on improving the competitiveness of Indian exporters. In the context of international competitiveness, India's improvements in macroeconomic stability, a clearer tax system and the digitalization of public administration have been identified in the context of GST reform. The results of the analysis also show that due to the current GST system, favorable regional development and an increase in the competitiveness of human capital in India can be expected.