Vyhodnocení daňového a odvodového zatížení zaměstnanců v České republice a v sousedních státech

Abstract

This diploma thesis deals with the tax and levy burden on employees receiving minimum and average wages in the Czech Republic and neighboring countries. The aim of the work is not only to evaluate the tax and levy burden on employees, but also to find out in which county it is most advantageous to look for a job based on the specified criteria. The diploma thesis consists of a theoretical and practical part, which are processed through methods of description, comparison, analysis, multi-criteria decision-making, questionnaire survey, basic mathematical methods, Saaty method and TOPSIS method. In the theoretical part, the tax systems of the countires are briefly described and the procedure for calculating the employee's net wage is explained within each of them. The practical part is focused on the application of theoretical knowledges about wages and on solving the decision-making problem. From the calculations, it was found that employees in the Czech Republic are exposed to the lowest tax and levy burden, on the contrary, to the highest in the Federal Republic of Germany. The decision-making analysis showed that the optimal country to look for a job is the Republic of Poland, and the least optimal is the Federal Republic of Germany.