IDEAS home Printed from
   My bibliography  Save this article

Daňové zatížení v zemích OECD a v České republice
[Tax burden in OECD countries and in the Czech Republic]


  • Ladislav Hájek


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-revenues assessment on the other. For example, some countries´ tax/GDP ratios are underestimated on account of considerable and hidden "tax expenditures". Czech tax policy is limited by the co-ordination and harmonization with, and the fiscal objectives of its accession to, the European Union.

Suggested Citation

  • Ladislav Hájek, 2003. "Daňové zatížení v zemích OECD a v České republice
    [Tax burden in OECD countries and in the Czech Republic]
    ," Politická ekonomie, University of Economics, Prague, vol. 2003(5).
  • Handle: RePEc:prg:jnlpol:v:2003:y:2003:i:5:id:422

    Download full text from publisher

    File URL:
    Download Restriction: free of charge

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Claudia Goldin, 2004. "The Long Road to the Fast Track: Career and Family," NBER Working Papers 10331, National Bureau of Economic Research, Inc.
    2. Claudia Goldin, 2006. "The Quiet Revolution That Transformed Women's Employment, Education, and Family," American Economic Review, American Economic Association, vol. 96(2), pages 1-21, May.
    3. Balcar Jiří & Filipová Lenka & Machová Zuzana, 2012. "Gender Wage Gap in the Czech Republic: First Descriptive Analysis Based on Survey 2011," Review of Economic Perspectives, De Gruyter Open, vol. 12(3), pages 151-167, October.
    4. Luisa Escriche, 2007. "Persistence of Occupational Segregation: the Role of the Intergenerational Transmission of Preferences," Economic Journal, Royal Economic Society, vol. 117(520), pages 837-857, April.
    5. Goldin, Claudia, 2006. "The Quiet Revolution That Transformed Women’s Employment, Education, and Family," Scholarly Articles 2943933, Harvard University Department of Economics.
    6. Luisa Escriche & Gonzalo Olcina & Rosario Sánchez, 2004. "Gender discrimination and intergenerational transmission of preferences," Oxford Economic Papers, Oxford University Press, vol. 56(3), pages 485-511, July.
    Full references (including those not matched with items on IDEAS)

    More about this item


    taxes; tax burden; rate of taxation; tax expenditures; public debt;

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlpol:v:2003:y:2003:i:5:id:422. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Frantisek Sokolovsky). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.