Analýza a komparace zdanění zaměstnance a osoby samostatně výdělečně činné
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Vysoká škola báňská – Technická univerzita Ostrava
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This bachelor thesis deals with personal income tax and tax system of the Czech Republic. The aim of the thesis was to analyze and compare employee and self-employed person from the point of view of personal income tax and premium payments on a hypothetical example. The conclusion of the study is devoted to defining the optimal solution based on a hypothetical example.
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Tax system of the Czech Republic, Personal icome tax, Income from dependent aktivity, Income from independent activities, Self-Employed person, Employee