Disparity a vazby zákonného pojištění a osobní důchodové daně

Abstract

The thesis inquires into the theory of taxation and social insurance also denoted as statutory insurance. Their fundamental disparities as seen by economics and a rather explicit legal definition lead to a conclusion about the theoretical classification of social insurance. The practical level deals notably with connections between the researched institutes in the Czech Republic. Particularly the consequences resulting from their interconnection that are significant for the tax burden trend.