Analýza daňového zatížení vybraného podnikatele - osoby samostatně výdělečně činné

Abstract

This bachelor’s work is dealing with analysis of the taxes of self-employed person. In first part we have described the basic concepts of a concerning the legal aspects of the business. There is noted income tax, tax rebates from and conceptions of social and health insurance. Second part of this work is dedicated to the description of the accounting, tax records, and additional options for how the entrepreneur can lead his evidence. Individual species of leading are in detail analysed and described. The practical part is devoted to the optimization of the tax burden on entrepreneurs. We are exploring here the various ways an entrepreneur can lead his evidence and the impact this has on the tax burden of the entrepreneur. The results are showing that the best bargains for the case of the entrepreneur is based on the use of the institute of the cooperating persons.