Analysis of tax collection in the Czech Republic between 2010 and 2023

The thesis analyses the development of aggregate tax revenues of the Czech Republic’s public budgets over 2010-2023 in relation to the macroeconomic context and legislative changes in selected tax categories. The theoretical part establishes the conceptual and institutional framework for the subsequent analysis of tax revenues. It first outlines the historical development of taxation, followed by definitions of key concepts, tax classifications, and the structure of the Czech tax system, including tax revenue assignment and related institutional arrangements. The theoretical part concludes with an overview of the functions of taxes in a moder economy and selected tax theories and concepts. The empirical part examines the economic and policy development across the defined periods, which are divided into 2010-2013, 2014-2016, 2017-2019, and 2020-2023. Each period begins with a brief review of the main events that occurred, followed by macroeconomic context focusing on GDP and household consumption, the labour market, and inflation. The analysis then discusses the major legislative changes that most significantly affected the potential revenues of the selected tax categories during the observed period. Each period concludes with an analysis of tax revenue developments and their linkage to the macroeconomic context and legislative changes. Finally, the thesis formulates recommendations aimed at strengthening revenue stability and improving the efficiency of tax system by introducing a single VAT rate with selected exemptions, narrowing differences in tax bases between employees and self-employed individuals, reintroducing electronic sales reporting accompanied by an obligation to accept cashless payments, and introducing excise taxes on cannabis, kratom, and sugar-sweetened beverages