Daňové zvýhodnění rodin s dětmi v zemích OECD

Most developed countries, especially OECD member states, are facing challenges of low birth rates and an aging population, which place high demands on support for families with children. Tax relief is one of the important instruments of state support for families that can influence their economic situation and reproductive behavior. The aim of this bachelor's thesis is to analyze and compare different forms of tax benefits for families with children in OECD countries and evaluate their impact on total fertility rates. The thesis is based on a comparison of tax systems and model families within various socio-political frameworks. Using OECD data analysis, the correlation and regression between the relative tax saving provided to families and fertility rates is tested. This work contributes to a better understanding of the role of tax policy in supporting demographic development and recommends a comprehensive approach to supporting families with children.