Analýza zdaňování příjmů podnikatele v podmínkách České republiky

Abstract

The goal of this thesis is the methods of analysis of entrepreneurial income taxation and subsequent entrepreneur’s tax savings. The theoretical part describes the methods of entrepreneurial income taxation. In the practical part there is an analysis of income taxation of an entrepreneur who does not know which method to determine the tax. Therefore, a complete range of options is proposed here, such as accounting, tax evidence and lump – sum expenses.