Koncepce rodinných přídavků a veřejná správa
The concept of family allowances and public administration

Summary/Abstract: Family benefits may be effectively provided both by the social administration and the tax administration. Universal child benefits fully conform to the social democratic and liberal family policy models. The proposal of the Pensions Commission to differentiate the pension contribution rates according to the number of dependent children does not adequately fit in the typical conservative social model, let alone any other family policy models. The main advantage for individuals and families with higher and high incomes in Czechia is the non-existence of the progression of the income tax rates, in comparison with western countries. The proposal to introduce rebates on pension insurance contributions is an attempt to weed out a not good system of state financial support for families with children. A simple and effective child benefits reform involves a shift to substantially higher and universal benefits that would bring even more to the conservative party's electorate.

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