Aplikace vícekriteriální analýzy při rozhodování o získávání příjmů ze závislé a samostatné činnosti

Abstract

The master thesis deals with problems of tax and levy optimization. It aims to comprehensively evaluate and propose the optimal choice for the person facing the decision whether to obtain income from dependent or self-employed activity by using the method of multiple-criteria decision making. Thesis is divided into two main parts. The content of the theoretical part is to clarify the issues of self-employed and dependent activities, the structural elements of the tax, tax optimization and the issues of social and health insurance. The practical part is focused on the evaluation of tax and levy of self-employed and employee and the clarification of mathematical-statistical methods. The achievement of this thesis is the selection and recommendation of the optimal variant using the TOPSIS method, complemented by the Saaty's method of determining the weights of the criteria. The end of thesis contains a summary of the results of multi-criterial analysis together with recommendations for the optimal choice of obtaining income.