Růžová daň a zdanění menstruačních pomůcek

This bachelor’s thesis explores the phenomenon of the pink tax and the taxation of menstrual products. Its aim is to confirm or refute two main hypotheses: that Western European countries generally apply lower VAT rates on menstrual products compared to Eastern European countries, and that reducing the VAT rate on these products would serve as an effective tool for reducing poverty and gender inequality. The theoretical part of the thesis includes a meta-analysis of nine studies on the pink tax and places the issue within the broader context of tax fairness. The practical part models the fiscal and price effects of the proposed VAT rate reduction on menstrual products in the Czech Republic, estimates annual savings for women, and predicts the likely pass-through of the tax change to consumer prices.