Analyzing the Impact of Tax Expenditure Provisions on Economic Outcomes
| Název práce v češtině: | Analýza dopadu daňových pobídek |
|---|---|
| Název v anglickém jazyce: | Analyzing the Impact of Tax Expenditure Provisions on Economic Outcomes |
| Akademický rok vypsání: | 2024/2025 |
| Typ práce: | bakalářská práce |
| Jazyk práce: | angličtina |
| Ústav: | Institut ekonomických studií (23-IES) |
| Vedoucí / školitel: | PhDr. Miroslav Palanský, Ph.D. |
| Řešitel: |
| Předběžná náplň práce |
| This thesis aims to offer a comprehensive analysis of the impact of various tax expenditure provisions, as documented in the Global Tax Expenditures Database, on key economic outcomes. The study focuses on identifying and evaluating the effectiveness of specific tax provisions in stimulating economic growth, enhancing employment rates, and influencing public finance sustainability. By employing a combination of quantitative methods, including econometric modelling and data analytics, the thesis seeks to uncover the causal relationships between selected tax expenditures and their intended economic objectives.
The research will systematically categorize tax expenditure provisions based on their nature and intended goals, such as investment incentives, personal income tax reliefs, and corporate tax credits. Through a detailed examination of these categories, the thesis will analyze their impact on relevant economic indicators across different countries and over time. This comparative analysis aims to highlight the most effective tax expenditure policies and provide insights into how they can be optimized for better economic outcomes. |