Analýza daňového zatížení osob samostatně výdělečně činných a zaměstnanců v České republice v komparaci s vybranými zeměmi Evropské unie

Abstract

The diploma thesis is focused on the systems of taxation of self-employed persons and employees in selected countries of the European Union, namely the Czech Republic, the Republic of Poland and the Slovak Republic. The theoretical part of the thesis defines the basic concepts and procedures for calculating personal income tax in individual countries. The practical part of the diploma thesis is focused on the analysis of the tax burden of self-employed persons and employees in selected countries. The content of the practical part are model examples with calculations of the tax burden and subsequent comparison of the results.