Analýza daňového zatížení osob samostatně výdělečně činných v České republice a ve vybraných zemích

Abstract

Diploma thesis deals with analysis of tax burden of self-employed persons in the Czech republic, Slovak republic and Italian republic. The theoretical part of this work describes income tax, social and health insurance of natural persons in the selected countries. It is followed by the practical part in which are applies the facts on concrete examples. First there are introduced individual entrepreneurs and subsequently, there is calculated and compared the resulting taxes between mentioned states.