Analýza daňového zatížení zaměstnanců a osob samostatně výdělečně činných v České republice a v Korejské republice

Abstract

The diploma thesis “Analysis of the Tax Burden on Employees and Self-Employed Persons in the Czech Republic and the Republic of Korea” focuses on the calculation and comparison of personal income tax liabilities in two selected countries. The theoretical part defines the key elements of the tax calculation scheme and the approaches to measuring tax progressivity. The practical part includes calculations of the tax burden on employees and self-employed individuals, followed by a comparative analysis. In the conclusion, tax progressivity is evaluated using both interval and global indicators in order to assess the overall level of taxation.