Redistribuční dopady sociálního systému dávek a daní – srovnání ČR a Dánska

The diploma thesis focuses on the redistributive impacts of social benefits and taxes in the Czech Republic and Denmark. The main objective of the thesis is to characterize the systems of social benefits in these countries and compare the redistributive effects of social benefits and taxes. Additionally, the thesis examines whether the income inequality rate has changed in both countries in the past and identifies possible causes of such changes. Another secondary objective is to determine whether the level of social protection expenditures has changed. The theoretical part introduces methods for measuring income inequality, social policy, and other basic concepts. Furthermore, the social security systems in both countries are described. In the final part of the thesis, a comparison of social benefits and their redistributive impacts is conducted in both countries, along with a comparison of the structural elements of income tax, an analysis of social protection expenditures, and an examination of income inequality developm