Zhodnocení daňového zatížení osob samostatně výdělečně činných a zaměstnanců v komparaci s vybranými zeměmi

Abstract

The thesis is focused on the evaluation of the tax burden of self-employed and employees in selected countries of the European Union. The first part defines the theoretical aspects of income tax, insurance and wage issues in the Czech Republic, Belgium and Austria. The second part is devoted to the practical application of the topic. The tax burden on employees in selected countries is compared on the basis of the net wage calculation and the subsequent effective tax rate. The evaluation of the tax burden on entrepreneurs is carried out by calculating the share of income tax and insurance contributions to the tax base. The conclusion of the practical application is devoted to the comparison of taxation of income from employment and entrepreneurship in individual countries.