Vliv epidemie COVID-19 na daňové příjmy ve vybraných zemích

Diploma thesis analyses the impact of the Covid-19 pandemic on tax revenues and the use of fiscal measures in OECD countries to avoid negative impacts. The thesis includes a theoretical part, where the most affected areas in the economic sphere and fiscal measures in OECD countries are described. In the practical part, fiscal measures in the tax area were identified by calculating the tax base elasticity and the effective tax rate PIT, CIT and VAT in 38 OECD countries. The countries with the most significant changes in tax base elasticity were Sweden and South Korea. Norway and Colombia experienced the largest declines in effective tax rates. Sweden and Norway are regarded as highly developed countries with a focus on providing economic assistance to their citizens. Therefore, various fiscal measures can be anticipated in these nations. In Colombia, a reduction in the effective tax rate was found to be due to tax rate reductions or exemptions. This thesis provides important insights into the impact of fiscal measures on the economy and tax systems during a pandemic and can serve as a source of information for further research in this area.