Daňové a pojistné odvody u příjmů z podnikání a ze závislé činnosti

Abstract

The subject of this diploma thesis is comparison of employees and self-employed persons in the field of tax levy. The thesis focuses on income tax as well as social and health insurance. At the beginning of the theoretical part of this thesis there are defined terms related to particular levies. Consecutively, there is the knowledge according to legislative standard which is needed for case study calculation. In practical part of the thesis there is a case study containing comparison rate of fiscal charge between employees and self-employed persons. Last part of case study contains particular variants of solutions concerning the method of easing difference in levied tax and levied insurance.