Komparativní analýza zdanění příjmů ze závislé činnosti v zemích V4

Abstract

The diploma thesis examines a comparative analysis of the tax burden on income from employment in the Visegrád Four countries. The main objective of the thesis is to identify and compare which groups of taxpayers benefit most from the current tax system. The methodology of the thesis is based on an analysis of tax wedges for the years 2015–2024, as well as on an analysis of the effective tax rate calculated according to legislation in effect as of December 31, 2025, for various groups of taxpayers. The results of the analysis show that Poland has the lowest tax burden within the V4. An important part of the study is also the application of two linear regression analysis models. The first model addresses the question of whether tax incentives for families within the V4 can have a positive impact on fertility trends. The second model then analyzes the relationship between income tax revenue and macroeconomic indicators.