Work detail

Impact of Digital Service Tax on tax revenues of EU member states

Author: Bc. František Kosař
Year: 2022 - summer
Leaders: doc. Petr Janský Ph.D.
Consultants:
Work type: Bachelors
Language: English
Pages: 43
Awards and prizes:
Link: https://dspace.cuni.cz/handle/20.500.11956/175675
Abstract: This thesis is to dive into a implementation of Digital Service Tax in the European Union and to approximate its influence on tax revenues of respective EU
members. The purpose of this work is to help understand corporation behaviour
with respect to taxation in the EU region. This approximation was carried out
using data from institutions: Eurostat, OECD and TaxFoundation.org. The
analysis consist of descriptive statistics of respective variables and utilisation of
panel data regression methods (fixed-effect and first-difference). The analysis
arrives at discovery, that at statistical significance level of 15%, there is a positive relationship between presence of digital service tax tool and the corporate
tax revenue collected.

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