Finanční podpora rodiny v České republice z pohledu daňového, sociálního a dávkového

Abstract

This master thesis primarily deals with the topic of the financial support of family in the Czech Republic in connection with childbirth. In the first part of the thesis the family evolution, the general description of the financial support and individual tax measures are the focus of attention. The next chapter theoretically describes all benefits including their historical evolution. The final part of the thesis is primarily practical. There is the questionnaire survey including the appraisal of all responses, the benefits claim for individual family is analysed on the demonstrative example and at the end is suggested several modifying measures. Of course, the enclosures are part of this thesis and include some more complicated calculations.