Sazby DPH a jejich redistribuční dopad na Slovensku

This diploma thesis examines the structure of value-added tax rates and their redistributive effects in Slovakia. The main objective of the thesis is to quantify the tax burden on different types of households. To achieve this objective, a method based on the calculation of the characteristic tax rate and subsequently the effective tax rate was selected, using aggregate data on household expenditure and income. The thesis is divided into three chapters. The first chapter defines the theoretical foundations of VAT, its rates, and their redistributive effects. The second chapter focuses on describing the methods and data used. The third and final chapter analyses the household tax burden in 2024 and subsequently compares it with the tax burden under four alternative tax scenarios. The results show that VAT is highly regressive when the effective tax rate is expressed relative to income. The highest tax burden is observed among single-person households. Of the alternative scenarios tested, the scenario with a lower standard rate and higher taxation of luxury goods produces the most favourable outcome for socially vulnerable households.