Analýza motivačních účinků sociálních transferů na trh práce České republiky v letech 2015-2025: případ pastí nezaměstnanosti, neaktivity a nízké mzdy

The bachelor's thesis deals with the issue of the motivational effects of social transfers and tax burden on the labor market in the Czech Republic in the years 2015 to 2025. The aim of the thesis is to identify the traps of unemployment, inactivity and low wages based on parametric modeling of selected types of households and to determine which groups of the population are most at risk from them. A partial objective is also to evaluate the effectiveness of the 2025 benefit system reform in eliminating these shortcomings. The theoretical part of the thesis, which represents the starting point for the practical part, describes the labor market, unemployment, support for work effort and defines the concepts of demotivational traps including the methodology for their measurement using the indicators of marginal effective taxation (METR) and net replacement rate (NRR). Furthermore, this part characterizes the legislative and institutional framework of the Czech social system and subsequently presents the reform in the form of the introduction of a state social assistance benefit. The practical part is devoted to the analysis of the impacts of legislative changes on 6 typical households in the reference years 2015, 2021, 2024 and 2025. The analysis revealed that the most pronounced demotivating effects fall on low-income households with children. At the same time, it was identified at which wage levels the state social assistance benefit shows motivational and demotivational tendencies, and the influence of the work bonus on these tendencies was also analyzed. At the same time, the work confirms that the introduction of the state social assistance benefit in 2025 mitigated some negative impacts but did not completely eliminate the demotivating elements of the social system.