Lump-sum tax

This diploma thesis deals with the issue of lump-sum tax in connection with the previously proposed concept of "Single collection point" and their similarities in the form of unification collection of tax and public insurance. The main goal of the work is the comparison of changes in taxation and levy obligations and the subsequent quantification and evaluation of the levy-to-profit ratio indicator within the framework of lump-sum tax and the Single Collection Point, using model examples. The partial goal of the work is to evaluate whether the current form of lump-sum tax motivates employees or employers to enter the prohibited employment. The first part of the thesis is dedicated to the literature search of the analyzed issue, the findings of which are further used in the analytical part of the diploma thesis. Based on the findings, it was possible to conclude that within the framework of the lump-sum tax regime, favoring taxpayers with higher incomes and increasing the limit for entering the lump-sum tax regime brings greater motivation to enter the prohibited employment. The lump-sum tax also represents the final form of the unification of tax collection and public insurance and can be considered as a building block for expansion within the entire tax system.