Abstract
Financial support of family by the tax system is ordinary tool of the public policies these days. The article is devoted to the issue how the Czech tax system is friendly to the institution of family.
It concerns about the personal income tax arisen out of the private and dependent activity. The article covers the development of the tax-deductible items, tax reliefs and bonifications in recent years.
The text involves well known technique of point taxation of a married couple, which was abandoned in 2008 and basic introduction of the tax system in the Czech Republic.