Daňová progresivita příjmů veřejného zdravotního pojištění v ČR

Staňová, Jana

This work deals with the analysis of the tax progressivity of public health insurance revenues in the Czech Republic. The key role in its determination is played by the application of the minimum and maximum assessment base. Scientific works that dealt with this issue within the Czech Republic in the past examined the impact of health insurance contributions on the individuals. Our thesis investigates impact of health insurance contributions on groups of individuals and households in which income inequality occurs. For the purposes of this analysis, we used data from the sample survey called European Union Statistics on Income and Living Conditions conducted by the Czech Statistical Office. Measures of the tax progressivity used in the thesis are the Lorenz and concentration curve, the Gini and concentration index and the Kakwani index. The results show a slightly regressive impact of the minimum assessment base within all working persons and predominantly proportional taxation within the entire households of these persons.

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