Aplikace vícekriteriálního rozhodování při volbě mezi vedením daňové evidence a účetnictví

Abstract

This bachelor's thesis determines whether it is more advantageous for a natural person to keep tax records or keep accounting, with regards to the amount of the tax base and the subsequent tax liability. Because with the upcoming amendment to the Accounting Act, it may happen that natural persons will voluntarily decide whether to keep tax records or keep accounting. The theoretical part deals with the basic concepts related to tax records and accounting. The practical part is divided into two chapters. One of the theoretical parts compares the tax bases and subsequent tax obligations in the case of keeping tax records and accounting of a selected natural person. The second theoretical part analyzes whether tax records are more advantageous than accounting, based on the specified criteria. Multi-criteria decision-making is used for this analysis, specifically the weighted sum method. The Saaty method is used to determine the weights. When calculating the tax liability, tax records in the first year are better than accounting. Tax records are therefore more advantageous for a natural person, even if tax records and accounting are compared in a way that takes into account multiple criteria, using the weighted sum method.