Změny daňového zatížení pro osoby samostatně výdělečně činné v letech 2015 až 2017

Abstract

The aim of this work is to describe the changes in income tax, health and social insurance and how these changes influenced tax burden for Self-employed Person. The work is divided into two parts: theoretical and practical. The first part is focused on definitions of basic concepts, tax system in the Czech Republic and the system of social and health insurance. Practical part analyses different tax obligations and levies of fictitious Self-employed Person in three consecutive years.