Právní, účetní a daňové aspekty podnikání fyzických osob v České republice

Abstract

The aim of this bachelor's thesis is to outline the legal, accounting and tax issue of entrepreneurship of natural persons in the Czech Republic and show the differences between the choice of accounting, tax records and lump sum expenses on practical example. In the theoretical part of the bachelor's thesis is described entrepreneurship of natural persons on the basis of a trade licence and individual methods of recording of business activity (tax records, accounting, lump sum expenses) including the procedure for calculating the tax base and the personal income tax. The theoretical part also includes delineation of basic registration obligations of novice entrepreneur and theoretical comparison of tax records and accounting. In the practical part is an example of a fictitious entrepreneur who decides between tax records, accounting and using of lump sum expenses. In the introduction of the practical part is assignment of the practical example which is then solved in the tax records, accounting and by using of lump sum expenses. Then is performed a comparison and evaluation of individual methods of recording with the proposal of the best option for the fictitious entrepreneur.