Tax Support of Small and Medium Enterprises in Czech Republic

摘要

This article analyses the tax burden of entrepreneurs - natural persons. The starting point is the government program for support of small and medium enterprises. One goal of this program is to create qualitative business environment, including legally perfect and fair tax system. The authors are analysing different situations of tax burden and are comparing the tax burden of employee, entrepreneur (natural person), and company (legal person). The analysis shows, that the most important factor for different level of tax burden is the size of the contribution to the social and health insurance. This method of taxation advantages the entrepreneurs (natural persons) in front of employees on one side; on the other side it taxes the "live work" immeasurably high. This inequality must be corrected by other legal tools. The comparison of the taxation of natural and legal persons shows a great advantage of legal person taxation and the tax support of small enterprises seems to be an illusion.