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Komparace daňového zatížení jednotlivých druhů příjmů fyzických osob
Jašová, Markéta
The bachelor thesis deals with the evaluation of the tax burden including the compulsory contributions of social and health insurance premiums of employment income, business and professional income and rental income. This evaluation is realized based on the model examples which compare the total burden of individual incomes at different tax bases in the years 2016 to 2019. There are also quantified the impacts of paid social insurance premiums on the future old age pension of employees and entrepreneurs. There are also assessed the impacts of changes in taxation on the tax revenues of public budgets. Based on the achieved results are made conclusions and recommendations.

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