Způsoby podnikání osob samostatně výdělečně činných z pohledu daňové optimalizace

Abstract

The main topic of this thesis is the business activities of self-employed individuals from the perspective of tax optimization, specifically the issue of taxation in the Czech Republic and the comparison of different methods of recording income and expenses. The main aim of the thesis was to analyse the advantages of these methods and interpret the results based on specific model examples. For selected entrepreneurs, the income tax liability and contributions to social security and health insurance were calculated, and for a professional athlete, an accountant, a gardener, and a baker, the optimal and most advantageous taxation method was subsequently chosen. The thesis confirms that the correct choice of taxation method has a crucial impact on the amount of mandatory contributions and thus on the overall efficiency of business activities.