Giniho koeficient a zhodnocení přerozdělovací funkce daní v České republice

Abstract

The aim of this bachelor thesis is to describe the tax system of the Czech Republic with a focus on natural persons income tax. In connection with the uneven distribution of income, the term Gini coefficient, which is one of the most common indicators of income inequality, is characterized here. The thesis also presents the possibility of graphical representation of Gini coefficient using the Lorenz curve. In the application part of the thesis the data of the Czech Statistical Office are used for the calculation of Gini coefficients and Lorenz curves in the monitored period 2005-2015. In the conclusion, the redistribution function of the personal income tax is evaluated on the basis of the calculated global progressivity index.