Analýza daňového zatížení osob samostatně výdělečně činných v České republice v komparaci s vybranými zeměmi Evropské unie

Abstract

This diploma thesis focuses on the comparison of the tax burden on self-employed individuals in the Czech Republic and selected countries of the European Union, specifically Estonia and Bulgaria. The aim of the thesis is to analyze the tax burden on these individuals in the mentioned countries and to compare the findings. The theoretical part of the thesis uses the descriptive method to examine the personal income taxation systems, with a particular focus on the self-employed in each country. The practical part is dedicated to the analysis of the tax burden on self-employed individuals and applies a comparative method to evaluate the results across the selected countries. This section includes calculations of the tax liability for two model taxpayers, compulsory social and health insurance contributions, and the effective tax rate. Based on the conducted analysis, recommendations are proposed to improve the efficiency of the taxation system for self-employed individuals.