Daňové úlevy na děti ve vybraných státech Evropské unie

Abstract

This thesis devoted to the issue of tax relief to children in selected countries of the European Union. The subject of this thesis is to analyze the tax reliefs for children and assess their impact on the tax burden of taxpayers in selected countries of the European Union. The first part of thesis defines the basic concepts and is a characteristic of structural elements of personal income tax. The next chapter focuses on the description of the tax systems of selected countries. The main attention is paid to differences in structural elements of personal income tax. The last chapter is the comparison of tax relief to children in selected countries. They explored ways of providing relief to children, their absolute and relative magnitudes. It is detected tax savings that reach taxpayers if nourish one or two children compared to childless taxpayer. Tax burden on taxpayers is determined using the average effective tax rates.

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