Tax Support for Families with Children

The low fertility rate and population aging are big problems at these times. The support of families with children is much more important than ever before. Countries support families through family policies. There are several ways how to support families, one of them could be tax support, which is the topic of this thesis. The thesis aims to compare the tax burden on model families in selected EU countries through an effective tax rate. The selected countries are the Czech Republic, France, and Malta. In the beginning, there is an introduction of tax allowances of these countries, which could families with children use and the way of calculating the income tax. Then there are calculations of the tax liabilities and effective tax rates of the model families. The important finding is the different ways of calculating the tax of the families in chosen countries. In the Czech Republic, there is taxation of each spouse separately, on the other hand, there exists taxation of the family as a whole in France and a married couple in Malta can choose between the taxation of both and separate taxation.