Paušální daň a její dopady na vybraného podnikatele

Abstract

The bachelor thesis deals with the flat tax, which was introduced in the Czech Republic in 2021. The aim of the thesis is to evaluate whether the application of the flat tax is an advantage or disadvantage for the selected entrepreneur. The thesis is analyzed and synthesized in terms of accounting and tax issues and is divided into theoretical and practical parts. In the theoretical part the reader is introduced to the theory of the tax system and the history of taxes. The practical part deals with the specific possibility of taxing an individual and then evaluating the possibility of implementing a given flat tax.