Stanovení a posouzení daňové povinnosti vybraných typů poplatníků v případě důchodové daně

Abstract

The subject of the bachelor thesis "Determination and Assessment of Tax Liability of Selected Types of Taxpayers in the Case of Income Tax" is the examination of the tax liability of entrepreneurs in the Czech Republic. The theoretical part is focused on theoretical aspects and practical effects of tax legislation on different types of entrepreneurs. Furthermore, an analysis of the pension tax according to the current legislation is made. This is followed by the determination of the tax liability of individual entrepreneurs. The last part of the thesis compares the tax liability in specified model situations. The bachelor thesis summarizes the theoretical findings and demonstrates the practical implications of the tax legislation. Based on the model situations, the thesis demonstrates the practical implications of the tax legislation. Thus, the results of the thesis represent a valuable contribution to the understanding of tax issues of entrepreneurs and to their decision-making in the field of tax and business.