Využití institutu spolupracující osoby v podnikání

Abstract

This bachelor thesis deals with the issue of tax optimization of income and insurance premiums. The thesis is focused on the cooperative person institute. The aim of the thesis is to analyze this institute and evaluate the possibilities of its use. The theoretical part of the thesis is focused on the issue of income tax and social and health insurance. The practical part analyzes the possibilities of using the cooperative person institute for model situations. The individual situations are broken down by type of the cooperating person and the amount of the tax base. Based on the results, recommendations on the application of the cooperative person institute are proposed