Komparace možností optimalizace daňové povinnosti podnikatelů

Abstract

The thesis deals with the possibilities of tax optimization of the self employed person. The work contains the summary of basic theoretical concepts of tax system used in the Czech Republic and individual taxation concept. Next part of the work is focused on the practical. calculation of the tax base of the self-employed person with possibilities of tax optimization. This part show the possibilities of reduction tax liability on the specific tax subject including calculation and evaluations of the results.