Využití metod vícekriteriálního rozhodování při výběru mezi získáním příjmů ze závislé a ze samostatné činnosti

Abstract

The master thesis deals with the issue of multi-criteria decision-making when choosing between earning income from dependent or independent activity. The aim of the thesis is to determine whether it is more advantageous for the taxpayer – a Natural person – to earn income from dependent or independent activity. The thesis is divided into one theoretical and two practical chapters. The theoretical chapter defines the income of individuals, their taxation of income taxes and the burden of social insurance contributions. The first practical chapter calculates the input parameters of multi-criteria decision-making, which are the decision-making criteria. In the second practical part, the weights of the criteria are first determined. The method of simple pairwise comparison in the Fuller triangle and the Saaty method are used for the determination. In the second part, the multi-criteria evaluation of the variants itself is performed using the TOPSIS and AHP methods. At the end of the thesis, a summary of the achieved results is made together with possible use in practice.