Daňové zatížení podnikajících fyzických osob v komparaci se zaměstnanci

Abstract

The bachelor thesis is aimed at tax burden of self employed individuals in comparison with employees reflecting the local legislation valid since the 1st January 2020. It is important not to forget that economically active persons are impacted not only with income taxes but also with contributions to the Czech Social Security system and insurance companies. The first two chapters are focused on theoretical understanding of the issue while the last chapter contains a practical part. The content of the theoretical part is an analysis of the tax system in the Czech Republic, focusing primarily on personal income tax. The practical section compares the tax burden between the entrepreneur and the employee at different income levels. Subsequently, it is defined why the given differences in taxation occur.