The Comparison of the Selected Aspects of Taxation in Visegrad Four Countries
The Comparison of the Selected Aspects of Taxation in Visegrad Four Countries

Author(s): Jaroslav Kovarnik, Pavel Jedlička, Eva Hamplova
Subject(s): National Economy, Economic policy, Economic development, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: GDP development; taxation; Visegrad Four countries;
Summary/Abstract: Visegrad Four countries, namely the Czech Republic, Slovakia, Poland, and Hungary, share not only same geographical position in the Central Europe, but also similar history, and similar economic development. All countries were under the influence of Soviet Union, they went through the economic transformation in the nineties of the last century, they joined the European Union in the same year, and they also experienced the economic crisis. However, even if the economic development before crisis was similar in all analysed countries, the after-crisis development has been different, where some countries have been developing faster than the others in terms of GDP. The aim of this article is to analyse not only GDP development in Visegrad Four countries, but also analyse the development of selected aspects of taxation, namely tax collection and tax burden (more precisely tax quota). The authors analyse whether the development of mentioned tax problems corresponds with the GDP development or not. The analysis shows that even if the Slovakia has been developing in terms of GDP after crisis, there is the lowest tax collection and tax burden. Details of this analysis are described in this article.

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