Redistribuční dopad daně z příjmů u zaměstnanců v ČR

This thesis analyses the redistributive impact of the personal income tax with a focus on development of wages in the private sector during the years 2000 to 2019. The thesis describes the theory of redistribution, changes of tax legislation and development of wage distribution. During this period a significant change in the structure of the personal income tax took place between 2005 and 2008. These changes have increased progressivity, as the tax burden on low-income taxpayers was reduced thanks to the introduction of tax credit and tax credit for every child which can lead to tax bonuses. The personal income tax system has not changed much since 2008, the tax credit has stayed at the same value, although nominal wages have risen by 30 % but real wages have risen by 8 % for the poorest and by 14 % for the richest. Income tax grows faster for low-income taxpayers. Therefore, its growth has had a stronger impact on low-income taxpayers without children and taxpayers applying a tax credit for one child. Taxpayers who apply a tax credit for two children have felt a lesser impact, because tax credits for children have increased significantly in recent years.