Zdanění příjmů závislé a samostatné činnosti ve Švýcarsku

This thesis deals with the income taxation of employees and the self-employed in Switzerland and analyses the benefits and disadvantages for these two groups. The purpose of the thesis is to compare the taxation of the incomes of these two groups in Switzerland and then to make a comparison with the taxation of similar groups in The Czech Republic. I have chosen 2 cantons in Switzerland because there are different tax laws in each canton. For a more accurate picture of the taxation methods and rates I have chosen four model household types and 3 income levels. For reporting and comparison purposes, I have used the index of tax rate (tax/brutto income) and the income net of mandatory contributions expressed in percent of brutto income.