Daňová optimalizace v podnikání osob samostatně výdělečně činných

Abstract

The subject of the bachelor thesis is tax optimization in the business of a self-employed person. The aim of the thesis is to find out which variant of financing an investment will be the most tax-optimal. The theoretical part of the thesis introduces concepts related to self-employed persons and the tax system, but also concepts from the field of keeping possible ways of recording business activity. The practical part will present a self-employed enterprise engaged in the production and sale of alcoholic products. Furthermore, financing options will be proposed and calculated and it will be assessed which option will have the lowest tax liability and how long it will take to recover the investment at different rates of utilisation.