Analýza a komparace daňového zatížení zaměstnanců a osob samostatně výdělečně činných v České republice

Abstract

The aim of the bachelor thesis is the analysis and comparison of the tax burden of an employee and a self-employed person. Also the characteristics of the tax system of the Czech Republic and individual taxes. The work is divided into three main chapters, two theoretical and one practical. In the theoretical parts, the tax system, it´s distribution and basic terms in the field of taxation are characterized. Also a description of individual taxes, their subject and current rates. In the practical part, the examples show the tax burden and the amount of insurance contributions of Mrs. Rud= as an unemployed person and as a self-employed person for the year 2022. And a subsequent evaluation and comparison of the examples. Deduction methods were added in the theoretical parts description. While in the practical part the methods of analysis and comparison were used.