Komparace daňového zatížení příjmů ze závislé činnosti a z podnikání ve vybraných zemích EU

This thesis addresses the taxation of employment and entrepreneurship. Based on a comparative analysis, the author compares the taxation of individuals in selected countries of European Union including the Czech Republic. The aim of the thesis is to evaluate the differences in taxation of employed and self-employed tax payers in four tax systems (Czech Republic, Denmark, Ireland, and Germany). In the first part of the thesis, the author describes the current taxation framework of employed and self-employed tax payers. The macroeconomic comparisons are based on the most recent comprehensive data available from 2009. In order to compare the taxation on the microeconomic level, a complete calculation example is conducted for each selected state, followed by the analysis and discussion of the implications. The calculations for each state are conducted in accordance with the state's tax regulations. The results of the analysis shows that, in the Czech Republic, employees are disadvantaged compared to self-employed by higher taxations, which are not compensated by the possibility of the individualisation of the tax bases and the tax itself. Based on the results of the comparative analysis, the author suggests that specific modifications of tax regulations are required to reduce the differences in the taxation of employed and self-employed in the Czech Republic.