Interactions between income taxes and social insurance

The bachelor's thesis is focused on interactions between income taxes and social insurance according to the Czech Republic law in 2009. At the beginning there are a brief insight into the history of these systems and the characteristics of the current state. The main part of the text is aimed at the determination of natural person income tax sub-bases, legal entity income tax base and the assessment bases for the social security and public health insurance. The emphasis is also placed on (i) the persons who are involved in particular systems, (ii) on the tax rates and (iii) on the payment of taxes/premium