Postoj politických stran k progresivitě daně z příjmů fyzických osob

This Master’s thesis analyses the evolution of the stances of key political parties in the Czech Republic toward personal income tax (PIT) progressivity between 1993 and 2026, while evaluating the effective redistribution of the tax itself. The qualitative analysis examines structural changes in PIT design, programmatic continuity, and the coalition compromises of nine political actors. The quantitative analysis utilizes decile data from the Czech Statistical Office (2004–2024), applying the Gini coefficient, the Musgrave-Thin index, and the Kakwani index to measure income inequality alongside effective and structural progressivity. The findings demonstrate a stark discrepancy between political rhetoric and effective redistribution. Paradoxically, the introduction of a linear tax rate in 2008 created theoretically the most progressive system in the country's history due to a sharp increase in tax credits. Conversely, while the abolition of the "super-gross wage" in 2021 reintroduced a two-bracket progressive tax rate, the resulting massive shortfall in tax revenues severely undermined the real redistributive function of the tax. The study demonstrates that vertical equity is not shaped by ideological battles over nominal rates, but rather by the subtle interplay of tax rates and tax reliefs, their erosion by inflation, and the total volume of revenue collected.