Daňové aspekty podnikání fyzických osob v České republice a ve Slovenské republice

Abstract

Master thesis deals with the tax aspects of entrepreneurship of natural persons in Czech and Slovak Republic. Target of this thesis is to analyse income taxes of natural persons with emphasis on income from self-employment. Mainly focusing on ways of declaring expenditure in both countries. Basics from the theoretical part of the thesis are applied and compared in the practical part – at first, by description and then also on a model example.