Impact of Digital Service Tax on tax revenues of EU member states
|Autor:||Bc. František Kosař|
|Rok:||2022 - letní|
|Vedoucí:|| doc. Petr Janský Ph.D.
|Typ práce:|| Bakalářská
|Abstrakt:||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.