Daňové úlevy pro rodiny s dětmi v České republice a ve vybraných zemích Evropské unie

Abstract

The thesis deals with the comparison of tax benefits of selected groups of people in EU countries compared to the Czech Republic. The aim of the thesis is to use the method of comparison to examine tax relief for families with children in the Czech Republic and in selected EU countries. The theoretical part defines the basic concepts and characterizes the tax system of the Czech Republic with a focus on personal pension tax, corporate income tax and social insurance. The theoretical part also characterises the tax systems of individual EU countries, focusing on personal pension tax and social insurance. The practical part compares tax benefits and tax burdens for selected model families across EU countries. The main result of the work is the identification of differences in tax relief for selected groups of the population.