Work detail

Daňová progresivita príjmov verejného zdravotného poistenia v ČR

Author: Bc. Jana Staňová
Year: 2022 - summer
Leaders: PhDr. Lucie Bryndová
Consultants:
Work type: Bachelors
Language: Slovak
Pages: 52
Awards and prizes:
Link: https://dspace.cuni.cz/handle/20.500.11956/175419
Abstract: 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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