Srovnání daňového a odvodového systému osob samostatně výdělečně činných v České a Slovenské republice

Abstract

The main aim of this master´s thesis is to compare the differences of tax and charge system of self-employed persons in the Czech and in the Slovak Republic. The theoretical part focuses on business opportunities , distribution of taxes, social security and health insurance of each state. In the practical part, there is set the tax and social security contributions of individual entrepreneur and also there are indentified differences arising from the systems of individual countries by decision analysis.