Vybrané aspekty zdaňování příjmů ze samostatné činnosti v podmínkách České republiky

Abstract

The aim of diploma thesis is the analysis of the self-employed in the Czech Republic terms. Another goal is the application of methods of correlation analysis, variance analysis and analysis of progress in future on the results of business entrepreneur Mr. Kutný in the years 2010 - 2016. The theoretical part is focused on direct taxation in order to characterize the self-employed. Among others are shown the procedures to calculate taxes and contributions to social and health insurance. The practical part contains theories on selected mathematical and statistical methods, which are applied to selected entrepreneur. The methods used in the practical part is used to evaluate the conclusions of the final results and also results of business progress Mr. Kutný.