Analýza způsobů daňové optimalizace příjmů osob samostatně výdělečně činných a zaměstnanců

Abstract

The aim of the thesis is to theoretically define the individual tax optimization tools and demonstrate on practical examples how their application affects the taxpayer’s liability and social and health insurance. The work is divided into three parts. The first part provides basic information about taxes, taxpayers, tax base, tax system and social and health insurance in the Czech Republic. The second part provides analysis of the various ways of tax optimization, particularly the use cost by percentage, distribution of income and expenditure for cooperating person, optimization through tax write-offs, the application of tax allowances and tax credits. In the third part, some of these tools are used to optimize the contributions of two families.