Daňové a dávkové dopady na rodiny s dětmi v kontextu horizontální a vertikální daňové spravedlnosti

This master's thesis analyzes the impacts of the tax and benefit system on the net disposable income of families with children in the Czech Republic. The main objective is to assess the influence of introducing a new state social assistance benefit (the so-called "super-benefit") on horizontal and vertical tax equity and on work incentives. The practical part utilizes the method of microsimulation on a sample of eight model households, comparing the legislative framework before and after the reform. The results demonstrate that the reform effectively eliminates the distortive "cliff effect" for single-parent families, thereby fundamentally reducing their marginal tax wedge from 161% to 61.6%. The introduction of a working bonus improves the net fiscal position of low-income, economically active households, whose net disposable income increased by 5.5%. However, the thesis also identifies a weakening of horizontal equity due to the preference for dual-earner households over one-earner families, and highlights the risk of income decline for multi-child families resulting from stricter limits on eligible housing costs.