The subject of this thesis is an analysis of support for families with children in pension and tax system of the Czech Republic. In pension system family is supported in connection with survivor pensions and parents are supported in relation to retirement pensions. Tax system allows to families with children various tax credits that reduce the final tax liability. Furthermore, from this system are paid state benefits and foster care benefits. In terms of overall tax support are in the Czech Republic the most supported medium- and high-income households with both parents and single parent households the least. The theoretical part deals with various kinds of support within each system. The practical part contains analysis of support from the tax system and health insurance system as other form of support for families with children. Its aim is to quantify changes in income of model families based on the number of children and income level before kids.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:201620 |
| Date | January 2015 |
| Creators | Štěrbáčková, Lucie |
| Contributors | Klazar, Stanislav, Brabcová, Pavlína |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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