Vyhodnocení rozdílů v daňovém a odvodovém zatížení osoby samostatně výdělečně činné v České republice a ve Slovenské republice

Abstract

The Diploma thesis focuses on the evaluation of differences in tax and levy burden of self-employed people in the Czech Republic and the Slovak Republic. The paper is divided into two parts: the practical part and the theoretic. Firstly, the theoretical part describes the tax and levy system in the Czech Republic and the second part outlines the tax and levy system in the Slovak Republic. In addition, the practical part is devoted to the calculation of the tax liability of the entrepreneur in both, the Czech and Slovak Republics. Subsequently, the method for the determination of the weights of the criteria is used, known as the Saaty's method, where the individual weights are determined by twenty respondents. Furthermore, the scoring method was used to select the ideal variant, where 10 respondents set individual points. Moreover, this diploma thesis is based on the legislation valid as of January 1st, 2022.