Redistribuční efekty daňově-dávkového systému v ČR a SR

The diploma thesis deals with the redistribution effects of the tax-benefit system in the Czech Republic and Slovakia. The main goal is to quantify and qualify the differences in the tax-benefit system of both countries, especially in the area of support for families with children. Based on detailed data, then analyse the state of redistribution of benefits and tax support more fairly. It is necessary to describe the theory of redistribution function because it is important to correctly define redistribution for the purposes of the analytical part of the work. The second chapter describes benefits and tax support in both countries. In this part, a comparison of both countries is also made, where the highest differences in the structure of benefits and tax support can be seen. Finally, an analysis is performed, which consists of three parts. In the first part there is a macroeconomic comparison of all examined doses in the CR and SR with a focus on redistribution effects. Furthermore, a comparative analysis is performed focused on the redistribution effects of state social support benefits based on the share of gross income to the average rate. The last part will compare the tax support of families with children in both countries. The data are drawn from the statistical offices of both countries and from OECD database.