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Odvody sociálního pojištění OSVČ v zemích V4 ve vazbě na důchodové aspekty
Čalkovská, Helena
The diploma theses focuses on comparison of the tax burden of employees and self-employed persons in the Visegrad Four countries. For each of these countries, the health system, social security, personal income taxation and pension system is described. The findings of the theoretical part are then compared, with particular emphasis on social insurance contributions. Based on the theoretical background, model examples were constructed, showing the tax burden on the two groups enlisted, in all studied countries. Furthermore, a model calculation of the old-age pension has been developed for Czech taxpayers. The results clearly show the unfairness of the tax burden on the studied groups and the related problem of the current pension system. The conclusion provides multiple sets of recommendations, one for a more equitable setting of contributions for the self-employed improving sustainability of the pension system, another for the system itself.
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