Progresivita dane z príjmu fyzických osôb a jej porovnanie v Českej a Slovenskej republike

Abstract

The objective of this bachelor thesis is to analyse the influence of income tax on inequality rate between Czech and Slovak Republic. The income tax in the paper consists of the person income tax, the health insurance and the social security insurance. A significant change to the income tax system has been implemented during the observation period. In the year 2013 both countries changed the taxation of groups with higher income. Czech Republic introduced an increased solidarity tax and Slovak Republic a so called progressive tax. The first chapter of this paper deals with personal income tax and its components. The second part summarizes the methods of measuring tax progressivity. In third, analytical part of the paper, examines redistribution of income and development of progressive taxation in the observed period. PAR, PTO and PEAT are methods selected for the analysis.