We are aiming to evaluate the impact of the tax burden on economic growth in the EU 28 and also the lagging impact of the tax burden. The analysis is based on the multivariate regression model in the general country group as well as in the group of less developed countries of the EU, assessing the possible differences. The research results confirm the differences in impact in the analyzed country groups – the higher impact of the tax burden on the economic growth is identified in the group of less developed countries compared with the general group of the 28 EU countries.

DOI: https://doi.org/10.3846/bm.2022.707