Komparace daňového a odvodového systému osoby samostatně výdělečně činné v České republice a Velké Británii

Abstract

The main aim of this master´s thesis is to compare the differences of tax and charge system of self-employed persons in the Czech Republic and in the Great Britain. The theoretical part focuses on business opportunities, important legal acts, obtaining a trade license, recording the business, social security, and health insurance, and characterized tax system of each state. In the practical part, there is performed comparison of the main differences of tax and charge liability of real entrepreneur, also there are identified differences arising from the systems of individual countries by decision analysis.