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National Repository of Grey Literature

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Comparison of the tax burden on self-employed person in the Czech Republic and Slovakia Sovišová, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee) This bachelor thesis compares the tax burden on the self-employed person in the Czech Republic and Slovakia. The first chapter is dedicated to the tax systems in both of these countries, differences between them, and the basic economic geographical characteristics of these regions. The second chapter defines the term, self-employed person and compares the selected direct and indirect taxes in the Czech and Slovak Republic paid by the person to whom it is aimed the practical part of this thesis. The final section analyzes and compares the tax burden of the chosen entrepreneur in the Czech Republic and Slovakia in 2016. Detailed record

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