Daňové pobídky k penzijnímu spoření

Abstract

The aim of this bachelor's thesis is to assess the tax incentives of the third pension pillar in the Czech Republic and the impact of legislative reforms on participant behaviour. In the theoretical part, tax models and behavioural aspects of savings are defined. In the practical part, a descriptive and comparative analysis of data from the databases of the MF ČR, ČNB and APS ČR for the period 2013 to 2025 is conducted. The data suggest the sensitivity of participants to state support limits, to which deposit amounts are adjusted to obtain benefits. The comparison also points to possible signs of regressivity within the system, from which high-income groups are more likely to benefit through tax deductions. In conclusion, it is considered that the system may be utilised more as a subsidised savings product than as a long-term investment, and inspiration from foreign approaches, like automatic enrolment, is recommended.