Daň z příjmů a její vliv na podnikatelské aktivity fyzických osob

Abstract

The aim of this work is on income from business and other self-employment from the perspective of the tax burden of income tax and social security contributions and health insurance, both in terms of changes in legislation and by comparing the tax burden. Changes to taxation of business income in the period 2007-2011 are reflected in the influence of the tax burden on businesses, the tax against the real in the period of 5 years is the original business plan to set taxes according to laws of 2007. The aim is to compare the tax burden on business strategies of each of the fiscal year 2007, 2011 and subsequently approved the concept for 2015 in relation to the business plan and selected indicators. V last part of the focus of the work concerns the taxation of income tax in the proposed business strategy aimed at reducing the tax burden for small businesses and families with children, while the increase for higher-income entrepreneurs. Selection of the income tax and premiums of the selected indicators is reflected in the tax burden on all tax strategies and can be determined by comparing the rate of income tax burden on businesses in the past, present and future.