Daňová optimalizace v podnikání u osoby samostatně výdělečně činné

Abstract

The aim of this bachelor's thesis is to point out the differences between tax records and accountancy of Self– employed person for the purpose of the lowest tax liability. Methods of comparison and analysis were used. The second and third chapters deal with keeping tax records and accounting of entrepreneurs. In the practical part was given an example to the entrepreneur Novotná, in which all methods for determining the tax base were shown. The practical part ends with the evaluation and recommendation of the method of keeping record taxes for a given businesswoman with zero tax liability.