Komparace daňového a odvodového zatížení samostatné a závislé činnosti

Abstract

The topic of the thesis is a comparison of tax and contribution burden of independent and dependent aktivity in the Czech Republic. The goal of this submitted thesis is to determine the amount of tax and contribution burden of the taxpayers, to evaluate the tax and contribution burden on the gross income of the taxpayers and the subsequent comparison. The theoretical part defines the concept of self-employed person, general and special conditions and other terms and conditions related to self-employed entrepreneurship. Furthermore, there is defined the term employee and a also there is brief introduction to the conditions of employment, remuneration and duties, including tax. The content of the practical part is to determine the presupposition to quantify the tax and contribution burden of self-employeds and employees. Summary and comparison of those burden is included in conclusion of the application part. While the tax burden is the same, in condition that the tax base of the employee is equal to the tax base of the self-employed and they apply the same tax rebates, the contribution burden is usually higher for self-employed.