Příjmy z podnikání a závislé činnosti z pohledu daně z příjmů

Abstract

The goal of the bachelor thesis titled Income from business and dependent activity from the tax perespective is to accumulate theoretical aspects of business and dependent activity according to the current legislation and compare the burden of the income tax to self-employed and employees. The author has been written the basic theoretical aspects of business, employment and the process of calculating the tax on personal income in the first part of the work. In the second part, there is comparison of the burden of the income tax of entrepreneurs and employees from the established income based on calculations.