Účetnictví a daňové zatížení fyzických osob daňových nerezidentů v České republice

Abstract

The Bachelor’s thesis aims to describe minimum legal requirements, accounting methods and taxation of non-resident physical persons operating in the Czech Republic. It clearly defines the most important legal, accounting and tax regulations which are the most important preconditions for successful business of tax non-resident individuals. It shows accounting methods, final year-end accounting procedures and year-end closing, determination of the profit, its modification to tax base and calculation of tax liability with possibilities of optimisation on a case of a fictional tax non-resident physical person - entrepreneur.