Daňové zatížení v zemích OECD a prostor pro jeho snižování v ČR

Data on the economic development of OECD-member countries show that tax structures in all OECD countries are changing, but one constant feature is that the share of taxes in GDP is rising. The aim of this article is to discus the main reasons for the increased tax burden in OECD countries, the difficulties of international comparisons of tax burden, and the conditions for tax burden reduction in the Czech Republic. An international comparison is difficult because national economic indicators can be distorted by methods used for measuring GDP on the one hand and by tax-revenue assessment on the other. For example, some countries’ tax/GDP ratios are underestimated on account of considerable and „tax expenditures.“ Czech tax policy is limited by the co-ordination and harmonisation with, and the fiscal objectives of its accession to, the European Union.