Komparace daňového zatížení podle formy činnosti v České republice a sousedních státech

The purpose of my Master thesis is to evaluate and compare tax burden for selected form of activities in selected countries. The selected forms of activities are employment, self- employment and establishment of a limited liability company (in the neighbouring countries – establishment of a company GmbH). The neighbouring countries where the tax burden is also examined are Germany and Austria. The first part of the thesis is focused on description of taxation of selected activities in the Czech Republic, Germany and Austria. In the second part of the thesis the tax burden calculations for selected activities and in the selected countries are evaluated and compared. Also, suggestion of the most advantageous form of activity from the perspective of the tax burden is made and it is included in the evaluation. Finally, comparison of the methods of taxation of selected activities in the individual countries is done. These methods of taxation definitely have an impact on the tax burden.