Účetnictví a daňová evidence individuálního podnikatele

Abstract

This thesis describes the difference between accounting and the individual specifics. There are mentioned various legal requirements towards District Social Security Administration, health insurance and the tax office. Individual taxes are mentioned in the synopsis to provide some idea for novice entrepreneurs on what to concentrate on when setting up a business. An important part of the Bachelor thesis is the comparison of tax records with accounting in the form of examples. The first step is to establish trade and then the calculations based on cases that might arise in the course of business. Everything is evaluated in the calculation of the tax base for calculating the tax on personal income of natural persons.