Daňové zatížení podnikajících fyzických osob v komparaci se zaměstnanci

Abstract

The topic of the bachelor’s thesis is a comparison of the taxation process of employees and self-employed persons. The thesis is divided into three chapters. The first two chapters are rather theoretical, and the third chapter consists of a practical example, which is based on the real values of the fictious self-employed person. The first chapter focuses only on the taxation process of employees, the second chapter focuses on the taxation process of self-employed persons and the third chapter presents a practical example, in which the comparison of the tax liability of the employee and the self-employed person was made. The methods of description, analysis and comparison are used in individual chapters. The aim of the thesis is to compare the tax burden between sel-employed persons and employees according to the valid legal legislation as of January, the first, 2021. However, the aim of the work is also to introduce the reader to the calculation of the tax liability of the employee and the self-employed person. From the practical example given in the third chapter of the thesis, it turned out that the tax system is much more favorable for fictious self-employed person, and its tax burden is much lower than the epmployee’s. An important part of determining the tax liability is to consider all possible tax optimizations, but employess are unable to optimize their tax liability like the self-employed persons. In the example of self-employed person, zero tax liability was issued, which is exactly CZK 73,320 less than the employee’s tax liability at the same level of income, which clearly proves that at the same level of income the tax burden of employees is significantly higher than the self-employed person one. The thesis is also focused on the payment of insurance premiums, which is different for the employees and the self-employed persons. Health and social insurance are calculated differently, and their rates also differ. The payment of the insurance premiums is also often lower for self-employed persons than for employees. The conclusion of the thesis confirms that the tax system is much more favorable for self-employed persons, but it is necessary to consider that business carries the risk of failure and in such case, the self-employed person would lose all the funds invested in business. Therefore, a favorable tax system does not mean that every person should tent to be a self-employed person or at least try to do so.