Analýza daňové optimalizace osoby samostatně výdělečně činné se zaměřením na daň z příjmů fyzických osob

Abstract

This bachelor thesis deals with tax optimization of the personal income tax which focuses on self-employed person to optimize their tax obligation. For the solution of this work was used the method of description of the tax systém of the Czech Republic where the terms related mainly to personal income tax were explained. Possibilities of tax optimization were analyzed, which include methods of record keeping such as accounting and tax records, flat-rate expenses, distribution of income and expenses to cooperating persons, depreciation and flat-rate transport expenses. These theoretical knowledge was used in the practical part of the work on a model example, where the comparison of the possibilities of calculating the personal income tax was made and the optimal solution was found. The output of this work is theoretical knowledge of the taxation of natural persons and instructions for its optimization.