Tax advantage for families with children[Daňové zvýhodnění rodin s dětmi]

Public spending on family benefits is provided by three ways - tax breaks, cash benefits and public services for families. There is wide variety of tax breaks for families among the OECD member countries. The main purpose of this article thesis is to analyse which of selected explanatory variables have an impact on the difference in personal income tax burden between childless taxpayers and families with children and which explanatory variables have impact on the amount of public expenditure on family benefits in the OECD member countries. In tax burden regression analyzes, I used two models for families with children, the first one for the families with two parents and the second one for the families with one parent. Based on the models created, I found out that for the explained variable the difference in personal income tax burden is a statistically significant explanatory variable the GDP per capita, for complete families in 2005 and 2010 and for incomplete ones in all the reference years. In a model where the explained variable was the amount of public spending on family support, I found out that there was significant explanatory variable the gender wage gap.