Vliv zdaňování sociálních dávek na ukazatele veřejných financí

The thesis assesses the situation of social benefit taxation in the EU and analyses its impact on selected public finance indicators within the EU countries in 2019 and 2022. The aim of the thesis is to identify how social benefit taxation affects indicators such as the tax quota and the volume of social. Through regression analysis, the thesis examines the relationship between social benefit taxation and selected macroeconomic indicators, with results confirming a statistically significant effect of benefit taxation on the overall tax quota and the volume of social transfers. Based on the analysis, the thesis concludes that countries that tax social benefits tend to have a higher tax quota while spending a relatively higher share of social benefits in GDP.