Dávid Ráthy

Bachelor's thesis

Komparační studie zdanění zaměstnanců a OSVČ

Comparative study of labour taxation of employees and self-employed persons
Abstract:
Cieľom bakalárskej práce s názvom "Komparatívna štúdia zdaňovania práce zamestnancov a samostatne zárobkovo činných osôb" je porovnať rôzne formy zamestnania v krajinách OECD, rozdiely v ich zdaňovaní a stimuly, ktoré poskytujú pracovníkom. Dôraz sa kladie na Českú republiku. Štúdia používa daňový a platobný klin ako metriku na porovnanie a analýzu zdaňovania jednotlivých foriem zamestnania. V závere …more
Abstract:
The aim of this bachelor’s thesis, ’Comparative study of labour taxation of employees and self-employed persons,’ is to compare different employment forms in OECD, differences in their taxation and the incentives they provide to workers. Emphasis is put on Czechia. The study uses the tax wedge and payment wedge as a metric to compare and analyse taxation of individual employment forms. In conclusion …more
 

Keywords

zamestnanec formy zamestnania daňový klin nedaňová povinná platba platobný klin samostatná zárobková činnosť employee employment form tax wedge non-tax compulsory payment NTCP payment wedge self-employment
 
Language used: English
Date on which the thesis was submitted / produced: 18. 12. 2023
Identifier: https://is.muni.cz/th/y60vi/

Thesis defence

  • Date of defence: 23. 1. 2024
  • Supervisor: doc. Ing. Robert Jahoda, Ph.D.
  • Reader: Ing. Bc. Jana Hvozdenská, Ph.D.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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Masaryk University

Faculty of Economics and Administration

Bachelor programme / field:
Finance / Finance

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