Stanovení a posouzení daňové povinnosti vybraných poplatníků osobní důchodové daně v podmínkách České republiky

Abstract

This bachelor's thesis deals with the topic of determining and assessing the tax and contribution obligations of selected taxpayers in the field of self-employment. To introduce the topic, there are defined elements of personal income tax and insurance, their calculation, methods of income burden analysis and significant legislative changes. The application part follows, in which the tax and insurance from one household is calculated according to defined conditions. The model taxpayer is an entrepreneur to whom various variants of tax optimization are applied, including current tax reliefs, methods of spending expenses, cooperating persons and a flat tax. Then, the effects of individual variants on the reduction of tax liability are examined, including the determination of the burden of income by contributions, in order to select the optimal solution. The analysis of the tax burden also includes an analysis of changes in the burden due to changes in some parameters, which is made with reference to the results of studies of the selected economic institute.