Daňové zatížení podnikající fyzické osoby

Abstract

Subject of this bachelor thesis is the tax burden on natural person carrying on business based on the trade licence. The thesis is divided into two parts, theoretical and practical part. *In the theoretical part the basic concepts of tax system in the Czech Republic are described, with a focus on income tax of natural person.* Further the system of social and health insurance is described. The practical part is focused on analysing different tax obligations and levies of fictitious entrepreneur for three years.