Vliv covid-19 na výnosy daně z přidané hodnoty

This thesis examines the impact of covid-19 on value added tax revenues in the European Union countries between 2019 and 2020. The first chapter focuses on the course of the pandemic in each EU country and the subsequent impact on tax revenues in these countries. This chapter identifies countries that were not affected by the covid-19 pandemic. These are Denmark, Bulgaria, Sweden, Lithuania and the Netherlands. The second chapter describes the value added tax revenues of the unaffected countries and their percentage composition in the countries' tax mixes. The third chapter deals with a quantitative analysis of the impact of the pandemic on VAT revenues based on panel data and the difference-in-differences method. Through TWFE models, a statistically significant negative effect of the coronavirus crisis on VAT revenues for the affected countries was demonstrated, as well as a positive effect of the basic VAT rate and final consumption.