Matematický model Giniho koeficientu a zhodnocení redistribuční funkce daňového systému České republiky
A Mathematical Model of the Gini Coefficient and Evaluation of the Redistribution Function of the Tax System in the Czech Republic

Summary/Abstract: The paper deals with two related topics – a mathematical model of the Gini coefficient, and its application in the taxation theory. However, the mathematical part of the paper should not only be understood as a traditional methodological starting point, but it has also didactic character and correctly describes the properties of the Gini coefficient, pointing to misinterpretation deficiencies found in a number of contemporary works. In the application part of the paper, we study the fulfillment of redistribution function of the tax system in the Czech Republic by using the Musgrave-Thin index coefficient M. Our research implies that the global progressivity of the tax allowance system in the Czech Republic was moderately progressive throughout the analyzed period 2006–2016. The considerable change in the personal income tax structure made in 2008 did not essentially reflect the global tax progressivity.

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