Finančná ochrana v ČR vypočítaná pomocou Kakwani indexu

The diploma thesis focuses on the issue of distribution of financial contributions to the health care system in the population, while offering an insight into the issue of financial protection through the Kakwani progressivity index. Data on the degree of progressiveness of payments flowing into the system make it possible to assess the setting of financing, the degree of fairness and financial protection. The relationship between fairness in the financing of health services and financial protection is based on the premise that a system in which regressive payments do not dominate provides a high level of financial protection. The work emphasizes not only the importance for the households themselves, but also for health policy makers, who can use the information on the level of fairness to influence the tools and policies used to define the funding system. For the Czech Republic, the channels for financing the health care system are first determined, and then the rate of progressivity is calculated for these channels and then for the entire system. The results show that in the case of out of pocket payments and value added tax, the distribution of contributions is regressive. For personal income taxes, the taxes paid are progressive and health and social insurance are proportionate.