Dopad zvýšení minimální mzdy na daně, pojistné a státní rozpočet

Abstract

The aim of the diploma thesis is to analyze the impact of minimum wage increase on taxes, insurance and state budget of the Czech Republic. The theoretical part is focused on the description of the minimum wage, its development and possible impact on unemployment. The connection of tax and insurance system of the Czech Republic to minimum wage is also explained. Subsequently, the partial costs and revenues of the state budget linked to the increase in the minimum wage, such as the cost of unemployment and higher tax and insurance returns, are analyzed and calculated. The increase of unemployment is assessed by qualified estimate and followed by an overall calculation of the impact of the increased minimum wage on the state budget.