Daňové zvýhodnění rodin s dětmi v ČR, na Slovensku a v Polsku

In many countries, mostly in the European Union, is a big problem with low birth rates and a population aging. That is why it is important to support families with children. State aid can take various forms. The topic of this thesis is tax support. The aim of the thesis is to compare the tax burden in selected countries on model families. The comparison will be made through an effective tax rate. The selected countries are the Czech Republic, Slovakia, and Poland. They are neighboring states with a common past. Firstly, there is an introduction of tax allowances in these countries. These allowances are then used to calculate the tax liabilities of the model families. Finally, the calculated effective rates will be compared to determine which country has the lowest family tax burden.