Komparace zdanění příjmů osob samostatně výdělečně činných a zaměstnanců ve vybraných státech Evropské unie

Abstract

The aim of this thesis is to explain the system of taxation of individuals with a focus on income from business and employment in selected countries, to compare the individual systems and to evaluate which country has the most favourable taxation for the taxpayer. Using model situations, the tax liability of employees and self-employed persons from different income categories of each state under study is calculated. Subsequently, the results are compared and the taxation systems of the studied states are evaluated.