Vztah efektivní míry zdanění příjmů fyzických osob a politicko-ekonomického cyklu v ČR

The bachelor thesis describes the relationship between the political business cy-cle and the effective tax rate of individuals in the Czech Republic from 1993 to 2015. The aim of this thesis is to create a model specifying this relationship. The theoretical part describes the approaches to modeling the political business cycle, the current way of taxing income and its development, including social and health insurance contributions. The practical part of the thesis is consisted on an econ-ometric model which is based on calculations of effective tax rates for model tax-payers and date of parliamentary elections. The model describes the relationship between the first differences of effective tax rates and the date of parliamentary elections, which is assessed in terms of possible occurrence of the political-economic cycle