Komparace daňového zatížení osob samostatně výdělečně činných a zaměstnanců v České a Slovenské republice

Abstract

The thesis deals with the comparison of the tax burden of self-employed and employees, both in the Czech and Slovak Republics. The first part of this work explains the theoretical concepts and procedures that relate to the issue of taxation under Czech legislation. The second part highlights the main differences in the taxation of self-employed and employees in Slovakia compared to the Czech Republic. The third part of the thesis is practical and analyzes the percentage of levies, which in addition to income tax, include compulsory health and social insurance. From these results, the conclusions of the work are induced by the method of comparison.