Impact of the Crisis on the Structure of Tax Revenues of OECD Countries

The article aims to identify types of changes in the tax quota and its structure in OECD countries due to the current crisis (2007–2010) using OECD statistics. Using methods of analysis of variance (ANOVA) and cluster analysis to compare the three different groups of countries – the EU15, 6 post-communist countries and 5 overseas developed countries. From the analysis of the tax quota and mix in OECD countries over the period 2007 – 2010 results that tax policy or tax systems autonomous behavior in times of crisis among the states vary widely. In this diversity of approaches and spontaneous course of the development of tax revenues, however, can be found statistically significant differences between OECD countries in the EU including postcommunist countries and the developed countries overseas. Cluster analysis identified 4 groups of states with typical changes in the level and structure of tax revenues, but these groups are not typical at first glance, according to present knowledge of tax theory and policy. Vliv krize na strukturu daňových výnosů zemí OECD