Odvodové zatížení příjmů z činnosti

This master’s thesis deals with the tax burden on the income of an employee and of a self-employed person. In the first part of the thesis, the theory of the tax system concerning the taxation of individuals in selected EU countries is examined. Afterwards, there is a section devoted to the tax burden on income. In this chapter, the tax burden on income, the burden of social and health insurance, and the total burden on the income of an employee and of a self-employed person are discussed. Finally, the net income of an employee and of a self-employed person is compared between selected EU countries.