Daňové a účetní aspekty podnikání tvůrců obsahu na sociálních sítích

Abstract

This bachelor’s thesis is focused on the tax and accounting aspects of social media creators. The theoretical section outlines the legislative framework for personal income tax and the rules for tax record-keeping in the Czech Republic. The practical section consists of a model example demonstrating the most advantageous taxation option with the aim of optimizing the creator’s tax liability. The thesis also includes a questionnaire survey that examines creators’ specific knowledge of taxes and assesses their practices in managing their business affairs. The conclusion of the thesis identifies critical issues in the area of non-monetary income and proposes measures to raise awareness in this sector.