Vyhodnocení vývoje odvodového zatížení osob samostatně výdělečně činných v České republice v letech 2015-2024

Abstract

This bachelor thesis evaluates the development of the levy burden on self-employed persons in the Czech Republic between 2015 and 2024. For the purposes of this work, the levy burden is defined as the sum of personal income tax, social security contributions, and public health insurance contributions. The aim of the thesis is to conduct a detailed analysis of the impact of legislative changes on the levy burden of five model subjects, classified into groups based on their income relative to the national median, and to perform partial comparisons of these pairs based on the results obtained. Within the practical part, a multi-criteria decision-making method is applied to choose between the lump-sum tax regime and the application of flat-rate expenses. Specifically, the Weighted Sum Model is used in conjunction with the variance method to determine the weights of individual criteria. These methods enable the determination of the most suitable taxation regime for the selected model subjects in the given years, taking into account not only the amount of individual levies but also the administrative burden and the flexibility of the regime. The overall results of the levy burden analysis indicate significant differences between individuals depending on their income level, the applied flat-rate expenses, and their self-employment status.