Marginalizace přídavku na dítě v ČR v letech 2005−2017
The marginalisation of the child benefit in the Czech Republic between 2005 and 2017

Summary/Abstract: Since the beginning of the economic transformation, family policy has undergone several stages of development. One of the trends of the present day being the strengthening of the link to the economic activity of parents, this problematic issue is pointed out in the article. The article evaluates the development of direct and indirect support of families in the Czech Republic in relation to the income level of the beneficiaries and shows the fiscal dimension of individual forms of support. The clear trend of this development is, on the one hand, the strengthening of indirect family support, through tax relief and tax bonuses. On the other hand, limiting direct support to families and marginalizing child benefit and birth allowance. The analysis was complicated by the difficult availability and inconsistency of the source data. Nevertheless, the results contain qualified estimates of the fiscal impacts of selected family financial support options. The situation is indirect family support is usually not included in the socio-economic analyses and statistics; the contribution of the article is also the quantification of the tax advantage for children, which is increasing every year, by CZK 19.5 billion over the last ten years. Conversely, for direct benefit support through child benefit, typical households with median incomes will not reach it, as their income would have to fall by 25−40%. State social support expenditure decreased by CZK 11.5 billion in the same period. At present, direct benefit support for families in the Czech Republic is targeted mainly at poor households.

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