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The main purpose of this bachelor thesis is to focuse on the comparison of tax burden, including health and social insurance contributions, for employed and selfemployed persons. Specifically, the total workload for employees, for selfemployed persons is compared and incomes tax burden these two groups of taxpayers are compared. The comparison is made on model examples between 2015 and 2018 according to the legislation in force for specific years. The tax burden for 2019 is also predicted on the basis of the first draft of the Ministry of Finance. The work also calculates the effect of the premium paid on social insurance on the amount of the future retirement pension and evaluates the impact of changes in the taxation of income of employees and entrepreneurs on the revenues of public budgets. At the end there is recommendation for public administration, selfemployed and employees are proposed. |
