Analýza daňové podpory rodin s dětmi v zemích OECD

In this bachelor's thesis I analyse tax support for families with children in OECD countries. In my thesis I aim to answer the questions of what methods of tax support for families with children are used in OECD countries and whether these measures are effective and efficient for the studied social group. The aim of this thesis is to examine and compare different forms of tax assistance provided to families with children within OECD member countries. Other objectives are to assess the effectiveness of these measures and to propose economic and policy recommendations. To achieve these objectives, I initially focus on identifying possible forms of tax support for families with children and the tax instruments used by OECD member countries to support families. Subsequently, using simple linear regression, I evaluate the effectiveness of tax support in the countries concerned. The paper concludes by formulating economic and policy recommendations.