Daňové zatížení podnikajících fyzických osob ve vybraných zemích Evropské unie

Abstract

This Diploma thesis is focused on the analysis of the tax burden of self-employed persons and comparison with selected states of the European Union. The selected countries are Poland, Austria and the Czech Republic. The countries were chosen because they are all located in Central Europe and offer similar business conditions. The tax burden is compared based on different amounts of income and different forms of taxation. The most advantageous variant for the given income group is then always compared. The Diploma thesis is divided into three parts. The first theoretical part is focused on the basic definition of the taxes, tax systems and introduction of the appropriate legislation related to the procedure of calculating the tax burden. The second part describes in more detail the methods and procedures for calculating taxes and social and health insurance contributions for self-employed persons. The final part of the thesis analyzes the differences in the amount of percentage taxation. The aim is to specify criteria that can be important for self-employed persons when starting a business and based on the criteria, to subsequently balance the tax burden of selected countries. The final part also compares the levies of the self-employed and employed workers and the subsequent effect on the amount of the pension.