Analýza daňové optimalizace podnikajících fyzických osob

Abstract

This thesis deals with the analysis tax optimization of self-employed persons. The aim of the thesis was to outline the possibilities of self-employed persons and on practical example to show in terms of tax optimization the most suitable way of recording business activity. In the theoretical part, I introduced the basic concepts of tax on natural person, individual tax base adjustments and possible way of conducting business activity. In the practical part is processed and analyzed the example of a self-employed entrepreneur, who decides between keeping tax record or applying expenses as a percentage of income. The relevant conclusion and recommendations can be found at the end of the practical part of the thesis.