Analýza daňového zatížení osob samostatně výdělečně činných ve vybraných zemích EU

Abstract

This diploma thesis focuses exclusively on the analysis of the income tax burden imposed on self-employed individuals in selected countries of the European Union. The thesis is divided into two main parts: theoretical and practical. The theoretical part presents the structure of the tax system in the Czech Republic, including an analysis of both direct and indirect taxes. Subsequently, the tax systems of two selected countries, Spain and Germany are analyzed for the purpose of comparison. The practical part presents model calculations of the income tax burden on self-employed individuals. The final section of the thesis offers a comparative analysis of the tax burden across the selected countries and highlights differences and potential implications.