Komparace daňového klínu v zemích Visegrádské čtyřky v letech 2015–2024

Abstract

The bachelor´s thesis focuses on the issue of the tax wedge in the Visegrad Group countries from 2015 to 2024. The theoretical section defines the tax wedge, the methodology for measuring it, and the characteristics of the tax systems of the Czech Republic, Slovakia, Poland, and Hungary. For each country, personal income tax, related social security contributions, and tax adjustment factors are described. The practical section analyzes two model scenarios – a childless individual and a family with two children and one working parent. The results are then compared across countries and over the period under review. The bachelor's thesis also includes a forecast of future tax wedge trends, reflecting expected developments in the tax policies of the countries under review.