Daňové úlevy pro rodiny s dětmi v České republice a ve vybraných zemích Evropské unie

Abstract

This thesis deals with tax benefits for families with children in the Czech Republic and in selected EU countries. The thesis is divided into two main parts, theoretical and practical. The theoretical part defines the concepts dealing with the tax system, the function of taxes, tax reliefs, tax settlement etc. The theoretical part also describes the impact of the Russian invasion of Ukraine and the tax benefits associated with this invasion. In the practical part, examples are given to compare tax breaks in selected countries. The comparison is made on the calculation of advance tax and annual settlements in all selected countries. The tax burden on gross wages under the given conditions is also presented. The aim of this thesis is to characterise the tax relief for families with children in the Czech Republic and in selected countries of the European Union and to compare it.