Komparace odvodového zatížení příjmů ze závislé činnosti a ze samostatné činnosti ve vybraných zemích

The thesis deals with the levy burden of dependent and independent activities in the Czech Republic, Slovakia, Austria, Germany and Great Britain. The aim of the thesis is to describe the structure of personal income tax with a focus on the taxation of activities and construction of social insurance. It uses model examples to compare the tax burden of both activities in all selected states. The first chapter deals with the structural elements that are used in the following parts of the work. Furthermore, the determination of the tax and social insurance for both activities are theoretically described. For each state, the last subchapter gives a model example of a taxpayer with a gross income at the median wage level. The third chapter focuses on comparing the levy load of four different levels of gross income. Thanks to the comparison, large differences were found in the determination of the level of levies in individual (the selected) countries. Both personal income tax and social insurance were found to be different. Because of these variations, there have been noticeable differences between dependent and self-reliant activities between and also within the countries.