Komparace rozdílů při vedení daňové evidence a účetnictví u individuálního podnikatele

Abstract

The thesis deals with the comparison of the differences in the management of tax accounting and accounting for an individual entrepreneur. The aim of this work is to analyze the management of tax accounting and bookkeeping for an individual entrepreneur and then the goal is to focus on the results and findings of the tax base by using the practical analysis, including a comparison of the results. The theoretical part of the work includes the first characteristic of tax records, including the definition of the individual areas of this topic, then there is handled by the characteristics of the accounts for an individual entrepreneur, the area of accounting books and financial statements. The practical part of the thesis addresses the processing of tax accounting and accounting, with a focus on outcome management, tax base and income taxes for the same business. It also carried out an evaluation of these variants by means of analysis of multi-criteria decision-making. When the thesis analysis methods were used, description, comparison and multicriterial decision making. Performed the analysis it was found that for the chosen entrepreneurs from many respects preferable to prove their business through tax records.