Abstract
PĹĂspÄvek vychĂĄzĂ z vÄdeckĂŠho ÄlĂĄnku, ve kterĂŠm autoĹi testujĂ hypotĂŠzu, Ĺže kdyĹž je systĂŠm zdravotnĂho pojiĹĄtÄnĂ zastropovĂĄn a pojistnĂŠ je vyuĹžĂvĂĄno jako pĹevaĹžujĂcĂ zdroj financovĂĄnĂ zdravotnictvĂ, tak pĹŻsobĂ regresivnÄ. Toto tvrzenĂ pĹĂspÄvek ovÄĹuje na pojistnĂŠm na veĹejnĂŠ zdravotnĂ pojiĹĄtÄnĂ v ÄeskĂŠ republice v roce 2011. UvedenĂĄ otĂĄzka je dnes v ÄeskĂŠ republice velmi aktuĂĄlnĂ z dĹŻvodu moĹžnĂŠho zpÄtnĂŠho zavedenĂ maximĂĄlnĂho vymÄĹovacĂho zĂĄkladu a jeho moĹžnĂ˝ch dopadĹŻ na redistribuci. PrĂĄce se dĂĄle vÄnuje i dalĹĄĂm pojiĹĄtÄncĹŻm - osobĂĄm samostatnÄ vĂ˝dÄleÄnÄ ÄinnĂ˝m, osobĂĄm bez zdanitelnĂ˝ch pĹĂjmĹŻ a stĂĄtnĂm pojiĹĄtÄncĹŻm. V poslednĂ ÄĂĄsti je analyzovĂĄn redistribuÄnĂ efekt danĂ a sociĂĄlnĂho pojistnĂŠho.
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