Komparace daňového zatížení osoby samostatně výdělečně činné před a po zavedení paušální daně

Abstract

The bachelor's thesis " Comparison of Self-employed Tax Burden before and after Introduction of Flat Tax " is focused on the comparison of the tax burden of own-account workers before and after the introduction of the flat tax. In the theoretical part, the basic concepts of tax problematics are defined. The practical part is focused on the effects of the introduction of flat-rate tax on the tax burden of own-account workers. The results show that the introduction of flat-rate tax had an impact on the tax burden of own-account workers, with the impacts varying depending on the specific circumstances of individual own-account workers. The thesis thus contributes to a better understanding of the effects of tax changes on own-account workers.