Zdanění příjmů živnostníků v České republice a ve vybrané zemi Evropské unie

Abstract

The aim of this work is to analyse and subsequently compare the self-employed persons taxation system in the Czech Republic and in a selected European Union country, namely in Poland. When writing this work, the methods of description, analysis and comparison were used. The work is divided into three parts. The first part deals with the description of the conditions for conducting business in the Czech Republic and with the analysis of the Czech taxation system while focusing on the self-employed persons tax imposition. The second part is dedicated to the conditions for entrepreneurship of the self-employed persons in Poland and to the analysis of the Polish taxation system while focusing on the self-employed persons tax imposition. In the third part, the income tax burden of Czech and Polish self-employed persons is compared by means of model examples. From the model examples comparison, it has become apparent that the income tax burden of the Polish self-employed persons is greater than the income tax burden of self-employed persons who conduct business on the territory of the Czech Republic. Therefore, the outcome of the work is a definite conclusion—it is the Czech Republic that provides more favourable conditions to self-employed persons as far as the income tax is concerned.