Komparace zdaňování příjmů osoby samostatně výdělečně činné v České republice a v Holandsku

Abstract

The bachelor thesis deals with the comparison of taxation of self-employed persons' income in the Czech Republic and the Netherlands. The aim is to characterize the theoretical aspects related to the issue of income taxation of these persons in both countries and to develop model examples with subsequent comparison. The thesis is divided into five chapters - introduction, tax system of the Czech Republic, tax system of the Netherlands, comparison of income taxation of self-employed persons in the Czech Republic and the Netherlands and conclusion. The second and third chapters focus on the theoretical definition of the tax systems of both countries with a focus on the self-employed. The fourth chapter is the practical part of this thesis, which deals with the comparison of taxation of the self-employed in the two countries by developing model examples.