Analýza daňového zatížení osob samostatně výdělečně činných ve vybraných zemích

Abstract

The thesis deals with the comparison of the tax burden of self-employed persons in Germany, Romania and the Czech Republic, including contributions. The aim of the thesis is to analyze the effective tax rate and the total tax burden according to the current legislation using model entities in the IT sector (Junior, Medior, Senior). The thesis uses the methods of description, analysis and comparison. The results show that the Czech tax legislation represents the lowest tax burden, while the German system is focused on solidarity and the Romanian system affects low-income taxpayers more.