Daňové a odvodové zatížení osob samostatně výdělečně činných v České republice

Abstract

The bachelor thesis, Tax and charge burden of self-employed persons in the Czech Republic, is aiming to income tax of natural person, who are self-employed. The first part is to pursue the theoretical part of taxes and other charges; the second, practical part consists of analysis of tax charges of an entrepreneur and opportunities of tax optimization, which can be used for lowering the tax liability according to the law. In the final part was find that it isn´t advantageous for entrepreneur to use lump sum expenses and from the point of view of the use of the cooperating persons, it´s best for him to transfer part of the income and expenses to his wife.