Posouzení vlivu vybraných položek odpočtů na osobní důchodovou daň v ČR

Abstract

This thesis focuses on the analysis of selected retirement savings products, specifically supplementary pension insurance, supplemental pension savings, and private life insurance. The objective of this thesis is to assess and evaluate, based on an analysis of data from 2014 to 2023, the relationship between selected tax deductions and the total tax liability of individual income tax payers in the Czech Republic using panel regression.The second chapter defines the theoretical foundations of income taxation and the mechanisms through which tax incentives encourage taxpayers to save. The third chapter examines the legislative framework governing selected tax deductions in the Czech Republic and their historical development. The fourth chapter presents an econometric analysis of panel data that identifies the impact of income, legislative limits, and economic shocks on the use of tax deductions.