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Daňové zatížení v zemích OECD a v České republice
[Tax burden in OECD countries and in the Czech Republic]

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  • Ladislav Hájek

Abstract

Data on the economic development of OECD-Member countries show that tax structures in all OECD countries are changing, but one constant feature is that the share of taxes in GDP is rising. The aim of this article is to discus the main reasons for the increased tax burden in OECD countries, the difficulties of international comparisons of tax burden, and the conditions for tax burden reduction in the Czech Republic. An international comparison is difficult because national economic indicators can be distorted by methods used for measuring GDP on the one hand and by tax-revenues assessment on the other. For example, some countries' tax/GDP ratios are underestimated on account of considerable and hidden "tax expenditures". Czech tax policy is limited by the co-ordination and harmonization with, and the fiscal objectives of its accession to, the European Union.

Suggested Citation

  • Ladislav Hájek, 2003. "Daňové zatížení v zemích OECD a v České republice [Tax burden in OECD countries and in the Czech Republic]," Politická ekonomie, Prague University of Economics and Business, vol. 2003(5), pages 714-725.
    • Handle: RePEc:prg:jnlpol:v:2003:y:2003:i:5:id:422
    DOI: 10.18267/j.polek.422
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    References listed on IDEAS

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    1. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
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    3. Willi Leibfritz & John Thornton & Alexandra Bibbee, 1997. "Taxation and Economic Performance," OECD Economics Department Working Papers 176, OECD Publishing.
    4. David Carey & Harry Tchilinguirian, 2000. "Average Effective Tax Rates on Capital, Labour and Consumption," OECD Economics Department Working Papers 258, OECD Publishing.
    5. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
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    More about this item

    Keywords

    taxes; tax burden; rate of taxation; tax expenditures; public debt;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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