Analýza zdanenia príjmov fyzických osob z podnikania

Abstract

This bachelor thesis is focused on the issue of income tax of self-employed persons. At the beginning it defines the tax system of the Czech Republic, focusing more deeply on the personal income tax and income from self-employment. In other parts the bookkeeping, tax records, lump-sum expenses and lump-sum tax are theoretically described. The practical part involves an example of a natural self-employed person where the bookkeeping, tax records, lump-sump expenses and lump-sump tax are applied with the aim of finding the most suitable way for the entrepreneur.