Dopady daňové a dotační politiky státu na zvýšení zaměstnanosti v České republice

Abstract

This doctoral dissertation deals with problems of tax, levy and social policy optimization. It aims to determine and subsequently propose the optimal choice for employers to reduce wage cost in the levy branch by using the method of multiple-criteria decision-making so that these are motivated to employ staff even in times of economic recession and depression. The research focuses on two proposed measures that are targeted both at employers (proposed reduction of the cost of pension insurance that the employer is obliged to pay for the staff) and employees (proposed introduction of a non-taxable part of the tax base per payer as well as tax credit per payer). As a part of the research 9 different solutions were determined to meet the requirements and to reach the given objective. The proposed variants were analysed not only from the point of view of the employer and employee (citizen) but also from the perspective of state social policy (social benefits). A group of experts from the field expressed their opinions on the topic, i.e. experts representing the state (employees of the Tax Office, Social Insurance Institution and tax advisors), employers and citizens (employees). As a part of this dissertation, calculations were carried out that demonstrate and give evidence to justify the proposed tax and levy optimization measures using selected mathematical-statistical methods. Following methods were used to get relevant results: direct scoring, Saaty´s and TOPSIS method. We can state that using the methods of multiple-criteria decision-making has shown the variants proposed for tax and levy optimization as optimal. According to the author, the scientific contribution of this thesis is the evidence for the measurability of the impacts the proposed legislative measures may have in the tax and levy policy but also in a potentially reduced amount of governmental expenditures in social policy. This dissertation is to be understood also as a potential recommendation for the government of the Czech Republic to apply the given measure and it states the reasons to do so.