Tax support for families with children

Families with children have higher expenses than households without them. Children are non-earning persons, so parents have to pay expenses for them from their income, which reduces the wealth of the household. To prevent families with children from becoming poor, the state tries to support them in various ways. One option is tax support, which allows families to reduce their tax burden through tax credits and benefits. The aim of the bachelor’s thesis is to compare the tax burden of model families across the population of the Czech Republic and between selected states of the European Union. Selected states of the European Union are Italy and the Slovak Republic. The means that families with children can use to reduce the tax burden are explained for each state. For model families, the tax liability and the effective tax rate are calculated, with the help of which the selected states are compared.