Analýza specifik zdanění příjmů vybrané osoby samostatně výdělečné činné

Abstract

This bachelor’s thesis focuses on the analysis of specific aspects of income taxation of a selected self-employed individual operating in the hairdressing sector. The aim of the thesis is to examine the taxation specifics of this individual and subsequently determine the most optimal taxation method. The theoretical part defines the basic concepts related to the taxation of personal income and outlines the relevant legal framework of income tax. The practical part focuses on a specific case of the selected taxpayer, including an analysis of their income and expenses, and presents a model calculation of the tax liability based on the method actually used in practice. Furthermore, different taxation approaches are compared with the method currently applied by the taxpayer. Based on the performed calculations, the impacts of individual taxation methods on the overall tax liability are evaluated. The final analysis reveals that the taxpayer does not utilize the most optimal taxation option. A more advantageous approach would be the application of flat-rate expenses, which leads to a reduction in the overall tax liability. The results demonstrate that the choice of expense deduction method has a significant impact on the final tax liability. The thesis thus provides a practical overview of tax optimization options for self-employed individuals.