Rovnější zdanění OSVČ

Tax advantages for the self-employed (OSVČ) were introduced in the Czech Republic in the 1990s as part of efforts to support the emergence of a new entrepreneurial class during the post-socialist economic transformation. As a result, the country now has one of the highest shares of selfemployed individuals among industrial economies. However, the current system significantly benefits high-income OSVČ with low actual costs-typically in office-based professions-leading to unequal taxation and distortions in the labor market. The proposed reform aims to create a fairer and more efficient tax system by adjusting flat-rate expense deductions, limiting flat-rate taxation, and systematizing assessment bases. Its goal is to reduce tax disparities between employees and the self-employed, curb disguised employment (the so-called švarcsystém), and encourage transitions to more stable, higher value-added employment. The reform could generate up to CZK 25 billion in additional annual revenues, primarily through increased social insurance contributions, thereby strengthening the pension system. Clear public communication and gradual implementation during periods of economic growth are crucial for the reform’s political feasibility. This is not a punishment of the self-employed, but a step toward leveling the playing field among different forms of work.