Daňová progrese a její vliv na příjmovou nerovnost

Abstract

The subject of this bachelor's thesis is an analysis of the relationship between tax progression and income inequality in the Czech Republic and selected European countries. The aim of the thesis is to describe the principles of progressive taxation and assess its connection with the distribution of income in society. The theoretical part defines the basic concepts, in particular the tax system, tax progression, income inequality and the redistributive role of public finances. The practical part carries out a comparative analysis of selected countries, which are divided according to the nature of the tax burden. The Gini coefficient before and after taxes is used to assess income inequality. The difference between these indicators is interpreted as the overall redistributive effect of the public sector, i.e. the combined impact of taxes and transfers on income distribution. Based on the analysis performed, the thesis discusses the extent to which it is possible to link the level of inequality with the setting of the tax system and what role other economic policy factors play in this relationship.