Vyhodnocení vlivu sociálního pojištění na daňovou progresivitu osobní důchodové daně ze závislé činnosti

Abstract

This thesis examines the impact of social insurance on the tax progressivity of personal income tax from dependent activity in the Czech Republic between 2000 and 2024. The aim of this study was to evaluate the effect of social insurance contributions on the tax progressivity of personal income tax from dependent activity in the Czech Republic. To achieve this goal, the methods of synthesis, analysis, induction, comparison, and linear regression analysis were used. The results showed that legislative changes in taxes and contributions led to significant fluctuations in the tax burden, with the greatest impacts observed in low-income groups. Regression analysis confirmed that the increasing share of social insurance in the overall contribution burden reduces the progressivity of the average tax rate.