Vliv daňového a pojistného zatížení na podíl OSVČ na zaměstnanosti

This bachelor’s thesis examines the influence of tax and insurance burden on the share of self-employed in total employment across the member states of the European Union. The aim of the thesis is to verify whether differences in the taxation of dependent and self-employed work are related to the choice of economic activity. The theoretical part identifies the causes of differences in the tax and contribution burden between employees and the self-employed and assesses their potential effects on the labour market, employment structure, and public finances. Furthermore, the thesis focuses on an international comparison of the tax and contribution burden of both groups of taxpayers, based on harmonised data sources. The empirical part uses correlation analysis to assess the relationship between the level of burden and the share of self-employed persons in employment in EU countries. The results did not confirm a statistically significant relationship, which suggests that individuals’ decisions are influenced by a broader range of factors than just the amount of tax and insurance burden.