Analýza daňového zaťaženia osôb samostatne zárobkovo činných v Českej republike v komparácii s vybranými krajinami Európskej únie

Abstract

Diploma´s thesis is focused on analysis of tax burden of self-employed people in the Czech Republic in comparison with Slovakia and Poland. The theoretical part of work is focused on self-employed people, their ways of keeping an accountancy and ways of determination of taxes and health and social insurance premiums in mentioned countries. The practical part approaches taxation of business income in different conditions.