Změny majetkových daní v České republice a možný dopad těchto změn na nerovnost

Abstract

This bachelor's thesis deals with the analysis of the property tax changes in the Czech Republic and their possible impact on inequality. In the beginning of the work, the current structure and function of property taxes are presented, which include real estate tax, real estate acquisition tax, and road tax. The key focus is on the changes in the rates and rules of these taxes that were implemented in 2024. The theoretical part of the thesis discusses the relationship between property taxes and income inequality, while analyzing how taxes can contribute to the redistribution of wealth. The empirical part of the work uses data on income from property taxes and the Gini index to assess the impact of these taxes on inequality in the Czech Republic. The findings of the study suggest that increasing property tax rates can contribute to a modest reduction in economic inequality, but the effects may vary depending on specific conditions and other economic factors. The work ends with recommendations for tax policy and suggestions for further research in this area.