Daňové zatížení osob samostatně výdělečně činných a zaměstnanců v České republice

Abstract

The thesis is focused on the tax burden of self-employed persons and employees in the Czech republic, both in terms of personal income tax and of social and health insurance. The first part of the thesis is based on theoretical concepts of personal income tax and of social and health insurance. The second part describes the determination of the tax base, the assesment base and tax and insurance calculation. In the last part there is a specific calculation and comparison of the tax burden on self-employed persons and employees in accordance with existing legislation. The aim of the thesis is to compare and determinate the tax burden on slef-employed persons and employees in the Czech Republic according to the existing legislation and to propose possible improvements in this area.