Komparace zdanění příjmů osob samostatně výdělečně činných v České a Polské republice

Abstract

This bachelor's thesis focuses on the comparison of income taxation for self-employed individuals in the Czech Republic and Republic of Poland. The aim is to describe the fundamental theoretical aspects of the tax systems in the field of personal income tax and to compare the tax and contribution burdens on self-employed individuals in both countries. In addition to describing taxation, the thesis also outlines the obligations related to contributions to social and health insurance for self-employed individuals. The methods of description and analysis were used for the elaboration of the theoretical sections. The theoretical foundations are followed by the practical part, where the comparative method is applied to analyse the tax and contribution burdens of taxpayers. Furthermore, proposals for possible tax optimization strategies were formulated based on the individual situations of the taxpayers.