Analýza daňového zatížení fyzických osob v České republice po zrušení superhrubé mzdy v komparaci s daňovou zátěží v Rakousku

This diploma thesis is focused on the analysis of tax burden of natural persons in the Czech Republic after the abolition of the super gross wage and subsequent comparison with tax burden in Austria. The aim is to analyse the tax burden on employees and entrepreneurs in the Czech Republic, with a focus on possible disparity between them. Furthermore, to evaluate whether the abolition of the super-gross wage helped to erase this difference. And finally, to compare the Czech tax system with the Austrian one. Evaluate which of the systems is more advantageous for defined taxpayers, and which one burdens employees and entrepreneurs more equally. The tax systems of both republics are presented based on the legislation valid for 2021. The individual analyses are performed using the effective tax rate indicator.