Srovnání daňového zatížení zaměstnanců a podnikatelů v Evropě

This thesis deals with the tax burden of dependent and independent activity in European countries, especially in the Czech Republic, Slovakia, Poland and Austria. In the practical part, there is a calculation and analysis of the tax burden of the selected model taxpayers for the four mentioned countries and simultaneously a calculation of the tax burden of employees and self-employed according to the real available data for 28 European countries. The main objective is comparing the results of both groups. The theoretical part of the thesis is primarily focused on the taxation of the dependent and independent activity and partly outline the optimal taxation of these activities.