Daňové zvýhodnění na vyživované děti v ČR

This bachelor thesis examines the tax allowance for a dependent child as a significant tool of pro-family policy within the personal income tax system. The main objective of the thesis is to evaluate the role of the tax bonus, identify procedural risks associated with its application, and compare the Czech legal framework with selected European Union countries. The thesis is based on a theoretical definition and the legislative development of this instrument since 2005 and it is complemented by an empirical part. This part includes a macroeconomic analysis of the relationship between family benefit expenditures and gross domestic product (GDP) in the EU countries using linear regression. Furthermore, it provides a microeconomic comparison of the tax bonus parameters in the Czech Republic and Slovakia for the year 2025. Using model examples, the thesis demonstrates the impact of the tax bonus on the household disposable income and highlights the risks arising from the differences between monthly and annual payment schemes. The conclusion proposes recommendations aimed at increasing digitalization and unifying the conditions of the tax allowance.