Komparace daňového zatížení zaměstnanců a osob samostatně výdělečně činných

Abstract

This bachelor thesis is focused on comparison of tax burden of employees and self – employed persons. The theoetical part of this thesis is focused on tax system, further on incoming tax of individual and on compulsory insurance. Practical part is dedicated to own comparison of taxation these target taxpayers, at the end of this part it is created decesion - making matrix in context with this topic. The aim of thesis is comparison and evaluation tax obligations of employees and self – employed persons with average income.