Dopady konsolidačního balíčku 2023 na zdanění domácností

This thesis focuses on the impact of the consolidation package introduced in the Czech Republic in 2024 on the tax burden of different types of households. In light of the government's efforts to improve public finances, this thesis analyses specific tax changes that affect employees and their families, especially in the area of personal income tax. Using model examples, the real effects of the new tax settings are compared with the previous set-up in 2023. A key analytical tool is the calculation of the effective tax rate and the total tax burden on individual households. The results show that the impacts of the tax changes introduced by the consolidation package vary depending on the composition of households and their respective income levels. High-income households experienced an increase in tax burden in all cases studied, mainly due to the reduction of the threshold for applying the 23% personal income tax rate and the restoration of the obligation to pay sickness insurance by employees. In contrast, the smallest year-on-year increase in the tax burden was identified for low-income households where only one member works and the other cares for a child under three years of age. Low-income households with one wage-earning parent and a child attending nursery school were most affected, due to the abolition of the child daycare allowance and the change to conditions for claiming the spouse's allowance. The paper provides a practical perspective on the redistributive effect of the consolidation package and using model situations it highlights how the package's socially selective effects fall relatively more heavily on lower-income families.