Daňové zatížení příjmů ze závislé a samostatné činnosti v České republice

Bachelor thesis is focused on the issue of the tax burden on employees and entrepreneurs (Self-employed) in the Czech Republic and on a comparison of the tax burden in both these groups. First, the theoretical part devoted brief description Czech tax system. Subsequently, bachelor thesis includes the detailed definition problems taxation of individuals, as well as the issue of compulsory health and social insurance of individuals (employees and the self-employed). The aim is defined by a comparison of the tax burden, both between employees and self-employed in the Czech Republic. The following practical part of the text is focused on the analysis of the tax burden on employees and self-employed through use model examples of this taxation in both groups of subjects.