Analýza daňových dopadů na vysílání zaměstnanců k výkonu zaměstnání do zahraničí

Abstract

This diploma thesis deals, in the theoretical part, with the analysis of personal income tax of dependent activity of terms in the Czech Republic, including an analysis of the evolution of the rate of this tax. This is followed by a focus on sending employees abroad, whether it is sending domestic employees from the Czech Republic abroad or sending foreign employees from abroad to the Czech Republic. Full analysis is performed regarding the obligations of both sending employees and employers in connection with personal income tax, corporate income tax, as well as social security and health insurance. The practical part then focuses on the analysis of the tax liability in the Czech Republic of a selected employee who is a tax non-resident in the Czech Republic. At the end of the practical part, the following hypothesis is tested: whether the advances paid during the tax period are the same for domestic tax residents and non-residents. Fischer's f-test of variance agreement was chosen as the statistical method for this hypothesis.