Abstract:

The purpose of this paper is to create a taxonomy of the states that are currently the EU Member States from the perspective of labour taxation and its importance for tax collections in the states concerned. The analysis covers the period from 2002 to 2012 and it partially aspired to identify any changes in the development over the last decade. In order to achieve the objective given, the authors used cluster analysis which was made for each year of the above-mentioned period. The paper represents the basic analysis which shall be followed by the authors in the aspects mentioned in the part of this paper called Discussion.