Problematika majetkových daní a jejich dopad na majetkovou nerovnost v České republice v letech 2000-2023

The diploma thesis focuses on the analysis of wealth taxes and their impact on wealth inequality in the Czech Republic from 2000 to 2023. The aim of the thesis is to explore whether the introduction of a net wealth tax could contribute to reducing wealth inequality and promoting economic justice. The thesis combines theoretical and empirical methods, including secondary data analysis and regression analysis, to examine tax systems in selected countries and their impacts on wealth distribution. The results indicate that a progressive net wealth tax could lead to a reduction in inequality; however, its implementation faces challenges such as administrative costs and potential tax evasion. An important finding is the observation that GDP growth negatively affects the Gini coefficient, contributing to a reduction in wealth inequality.