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

Abstract

The bachelor thesis deals with the comparison of income tax of self – employed person in the Czech Republic and Austria. The basis is a description of the tax systems of selected countries with a focus on the calculation of income tax for self-employed persons. The model examples compare the taxable income and tax burden of taxpayers in the Czech Republic and Austria. The conclusion deals with compensatory bonuses during the coronavirus crisis.