Daňová zátěž podnikatelů v ČR a její srovnání s Irskem v letech 2020–2024

This diploma thesis examines the tax burden on entrepreneurs in the Czech Republic and compares it with Ireland in the period 2020–2024. It focuses mainly on self-employed individuals and small and medium-sized enterprises. The aim is to compare both tax systems in terms of statutory and effective tax rates, compulsory contributions, administrative burden, tax incentives and fiscal sustainability. The thesis applies comparative analysis, model-based comparison of typical business entities and scenario calculations of selected reform measures. The analysis shows that the Czech Republic has a higher corporate income tax rate, a greater role of compulsory social and health insurance contributions and a more fragmented system of tax and contribution collection than Ireland. The Czech system for self-employed individuals offers lump-sum expenses and a lump-sum tax regime, but it also includes compulsory minimum contributions, which mainly affect low-income entrepreneurs. The Irish system is more closely linked to actual income and expenses and does not include a direct equivalent of Czech lump-sum expenses, but it is characterised by lower social contributions and a more centralised tax administration. For small and medium-sized enterprises, the main difference is Ireland’s 12.5% corporate tax rate on active trading income compared with the Czech 21% rate from 2024. The model-based part shows that reducing the Czech corporate income tax rate to the Irish level would create a significant fiscal risk without accompanying measures. The static revenue loss would amount to approximately CZK 118.4 billion, and maintaining the same direct revenue would require an increase in the tax base of approximately 68%. By contrast, the introduction of a single collection point shows potential to reduce administrative costs for entrepreneurs without directly weakening tax revenues. The thesis therefore recommends stabilising the tax environment, implementing a functional single collection point and simplifying tax reliefs for small and medium-sized enterprises.