Daňové zvýhodnění rodin s dětmi

Public spending on family benefits is provided by three ways – tax breaks, cash benefits and public services for families. There is wide variety of tax breaks for families among the OECD member countries. The main purpose of this diploma thesis is to analyse which of selected explanatory variables have an impact on the difference in personal income tax burden between childless taxpayers and families with children and which explanatory variables have impact on the amount of public expenditure on family benefits in the OECD member countries. In tax burden regression analyzes, I used two models for families with children, the first one for the families with two parents and the second one for the families with one parent.