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Taxation of self-employment income (a comparison of Czech legal regulation and the regulation of selected EU countries)
Nýdecký, Vít ; Karfíková, Marie (advisor) ; Marková, Hana (referee)
1. Abstract Name of the thesis: Self-employment taxation (comparison of legislation in Czech Republic and selected countries within EU). Main goal of this work is to gather and compare taxation of self employed people in Czech Republic and other selected countries within European Union. These selected countries include Poland and Portugal. Analysis of more legislations brings wider perspective to the topic and it is being utilized in de lege ferend reasoning about form of self-employment taxation in Czech Republic. Part of this work is also to recommend adjustments for mentioned legislation. The work is divided into introduction, four parts describing goals of work and conclusion. Introduction contains goals and is setting up methods, which help to achieve these goals. First part is about general tax definition, then it describes it's functions and principles on which the legislation should be build on. It also contains description of legislative system and define some core elements, which are described in the next part. Second part analyzes problem of self-employment taxation in Czech Republic, continuously thanks to analysis of subjects, objects, tax base and other individual elements, which are needed for defining the amount of tax. Third part is divided into two segments describing legal truth of...
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