Distribuční dopady reforem zdanění příjmů fyzických osob v letech 2005-2021

The focus of this thesis is to assess the impact of selected tax and insurance reforms between 2005 and 2021 on the level of inequality in society. The aim is to determine whether these reforms have led to the desired increase in the progressivity of the tax system and how they have affected different socio-economic groups, i.e. whether the low-income or high-income segment of the population has been more affected by the reforms. The analysis found that inequality is mainly driven by the edges of the distribution. As part of the drive towards a more progressive tax system, a combination of increased tax credits and a reduction in the tax rate for low-income taxpayers proved to be the most effective over the 2005-2021 period. However, analysis has shown that further increases in tax discounts or reductions in the tax rate will no longer increase progressivity because low-income earners no longer pay any tax. The thesis concludes by recommending a focus on increasing the tax burden on high-income earners.